OP ERATI NG AND CAPI TAL
BuFISCAL YEARd 2017 get AND CONDITIONAL FISCAL YEAR 2018
Approved Fiscal Year 2017 Operating and Capital Budget
& Conditional Fiscal Year 2018 Operating and Capital Budget
Dick Boulton, Dorsey’s Search Alan Klein, Harper’s Choice Gregg Schwind, Hickory Ridge Brian Dunn, Kings Contrivance Janet Evans, Long Reach Reginald Avery, Oakland Mills Andrew Stack, Owen Brown Chao Wu, River Hill Jeanne Ketley, Town Center Nancy McCord, Wilde Lake Milton W. Matthews, President, Columbia Association
Columbia Association Board of Directors Columbia Association Table of Contents
INTRODUCTION President’s Letter ...... 1 Mission and Vision Statement ...... 3 Budget at a Glance ...... 5 Organizational Chart ...... 11 Summary of Full-Time Equivalents ...... 12 Guide to Using the Budget ...... 14 Budget Schedule ...... 21 SECTIONS Organization Summary ...... 27 Department of Sport and Fitness Department of Sport and Fitness Summary ...... 31 Sport and Fitness Administration ...... 37 Aquatics Summary ...... 41 Outdoor Pools ...... 44 Swim Center ...... 46 Fitness Clubs Summary ...... 48 Athletic Club ...... 52 Columbia Gym ...... 54 Supreme Sports Club ...... 56 Golf Club Summary ...... 59 Fairway Hills Golf Club ...... 62 Hobbit’s Glen Golf Club ...... 64 Haven on the Lake ...... 67 Ice Rink ...... 71 Indoor/Outdoor Tennis Clubs ...... 75 Member Advantage ...... 79 SkatePark/SportsPark Summary ...... 83 SkatePark ...... 86 SportsPark ...... 88
General Note: Because dollars are rounded to the nearest thousand, small rounding differences may occur.
Columbia Association Table of Contents
Department of Community Services Department of Community Services Summary ...... 91 Community Services Administration ...... 97 Art Center ...... 101 Columbia Archives ...... 105 Family Life Center Building Lease ...... 109 Grants – City Wide ...... 113 Horse Center ...... 117 Multicultural Programs ...... 121 Lakefront Festival ...... 125 Volunteer Center and Columbia Community Exchange ...... 129 Youth Services Summary ...... 133 Camps ...... 136 School Age Services ...... 138 Youth and Teen Center at the Barn ...... 140 Department of Open Space and Facility Services Department of Open Space and Facility Services Summary ...... 143 Open Space and Facility Services Administration ...... 149 Open Space Maintenance and Services ...... 153 Landscape Services ...... 157 Watershed Management and Improvements ...... 161 Capital Improvements ...... 165 Construction Management ...... 169 Department of Communications and Marketing Department of Communications and Marketing Summary ...... 173 Communications and Marketing Administration ...... 179 Division of Customer and Member Services ...... 183 Division of Branding and Media Production ...... 187
General Note: Because dollars are rounded to the nearest thousand, small rounding differences may occur.
Columbia Association Table of Contents
Office of the President Office of the President Summary ...... 191 President’s Office ...... 197 General Counsel ...... 201 Internal Audit ...... 205 Planning and Community Affairs ...... 209 Department of Administrative Services Department of Administrative Services Summary ...... 213 Human Resources ...... 219 Information Technology ...... 223 Accounting/Payroll/Purchasing ...... 227 Annual Charge ...... 231 Board of Directors...... 235 Village Community Associations ...... 241 Capital Budget ...... 247 FY18 Thresholds ...... 259 Rates ...... 261 Financial Statements ...... 277 Summary of Long-Term Debt ...... 279 Allocation Formulas...... 285 Capital Budget Current Projects ...... 297
General Note: Because dollars are rounded to the nearest thousand, small rounding differences may occur.
Fiscal Year 2017 and Conditional Fiscal Year 2018 1 Fiscal Year 2017 and Conditional Fiscal Year 2018 2 Columbia Association Mission and Vision Statement/Values
Working every day in hundreds of ways to make MISSION Columbia an even better place to live, work and play.
Making Columbia the community of choice— VISION today and for generations to come.
We’re We’r e We’r e We’r e We’r e VALUES fun excellent inclusive trustworthy connected We deliver fun With every We celebrate We build We foster and have a service we diversity lasting and opportunities great time provide, we trusting to connect providing it strive for relationships with others excellence
Fiscal Year 2017 and Conditional Fiscal Year 2018 3 Columbia Association Goals
1 Deliver programs and services that meet stakeholders’ 4 Strengthen communication and community engagement expectations and enhance the quality of life in Columbia. in CA. a. Provide a wide array of programs and services that meet the needs a. Effectively communicate the programs and services CA has to of Columbia’s diverse community. offer to the community. b. Continually evaluate and adjust programs and services to meet b. Demonstrate transparency and openness of information and changing needs of the entire Columbia community. decision-making processes. c. Promote recreation, health, wellness and social connectivity. c. Strengthen partnerships with villages to ensure programs and d. Create an exceptional customer service experience. services are well aligned, effective and efficient. 2 Maintain and enhance Columbia’s facilities, open spaces, d. Strengthen processes for gaining community input, evaluating connectivity and environmental stewardship. community needs, and involving advisory committees and other stakeholders. a. Enhance the connectivity, walkability and bikeability of Columbia. e. Strengthen relationships with businesses and other employers to b. Maintain facilities, open spaces, watersheds and environmental engage their employees in CA programs and services. stewardship, incorporating innovative technology and conservation practices. 5 Demonstrate the practices of a high-performing and c. Continually evaluate the needs for facilities changes based on responsive organization. current and future community needs and best practices; and manage a. Improve CA governance structure and performance to guide the community expectations in regard to changes. organization’s future. 3 Develop and communicate a shared community vision b. Maintain strong fiscal discipline, control costs, and ensure a high for Columbia, and advance the vision through advocacy, value for CA customers and annual charge payers. partnerships, and alignment of CA programs and c. Provide continuous professional development for staff to ensure services. high standards of performance. a. Facilitate inclusive processes that develop shared visions and plans d. Promote innovation in technology and processes to advance for the future of Columbia. efficiency, support communications, and deliver value to b. Advocate for programs and services that are important to CA customers. residents and customers. c. Strengthen relationships with governmental and nonprofit agencies that deliver programs and services in Columbia. d. Communicate the vision widely and use the vision to promote Columbia as a community of choice.
Fiscal Year 2017 and Conditional Fiscal Year 2018 4 Columbia Association Budget at a Glance Financial highlights in FY 17 and FY 18 are as both years on the Aquatics Master Plan and Americans with Disabilities Act upgrades to make more of the pools inclusive. follows: Costs for the creation of a Columbia Welcome Center in The FY 17 and Conditional FY 18 Budgets result in increases in partnership with Howard County Tourism and the Downtown net assets of approximately $3.8 million in both years, with no Columbia Partnership are included in the FY 17 and FY 18 planned long-term debt issuances in either year. Budgets. The budgets also include personnel costs associated The annual charge rate will remain $0.68 per $100 of assessed with the Managing Director of Columbia’s 50th Birthday, valuation, which is $0.07 below the maximum rate allowed. The which will be celebrated in 2017. budgets for both years reflect the Board’s decision to raise the The FY 17 and FY 18 Budgets include funding for the cap from 2.5 percent to 3.5 percent for FY 17 and FY 18, which continuation of the Rain Garden Cost Share Program providing is significantly below the legislative maximum of 10 percent. rain gardens to residents living in the Little Patuxent Watershed. The five goals in the Board-approved Strategic Plan serve as the Category I capital projects, Board-supported initiatives with focus and framework for this two-year budget cycle. The FY 17 specifically approved projects, total approximately $3.7 million and Conditional FY 18 Budgets reflect CA’s ongoing drive to for each year. The majority of these resources are dedicated to fulfill our mission of working every day in hundreds of ways to Columbia Swim Center repairs and Splashdown replacement. make Columbia an even better place to live, work and play. Other projects include pathway connectivity and watershed improvements, Wilde Lake maintenance dredging and land Management of the project timeline for communicating, modifications and environmental sustainability projects. marketing, implementing and launching a new membership Category II capital projects, also specifically approved by the program, including the related staff training, will be a major Board, total approximately $11.6 million and $8.7 million in focus during FY 17, pending the CA Board’s decision that will FY 17 and FY 18, respectively. These projects include a total of be made in FY 16. $8.5 million for construction of a new six- indoor tennis facility Administrative Services will launch a workforce management/ in Long Reach. This new indoor tennis facility will replace the human capital management solution along with a new time- five indoor tennis courts currently in service under a bubble at keeping system. the Owen Brown Tennis facility. Organizational Customer Service launched the initial session of Additional Category II projects in both years include totals of the CA-wide customer service program, “Service Excellence.” $2.2 million and $2.7 million for planned improvements to the It is expected that all team members will have completed this Ice Rink and the Athletic Club, respectively. The improvements six-hour training program by the end of FY 17. to the Ice Rink and the Athletic Club will be developed in detail The Columbia Swim Center will be closed for repairs and upon completion of those facility assessment surveys. renovations to the facility and to SplashDown from Memorial Category III capital projects, representing periodic maintenance Day to Labor Day for the summers of 2016 (FY 17) and 2017 and/or upgrades to facilities, total approximately $5.7 million in (FY 18). During this time hours will be extended at Hawthorn FY 17 and $4.6 million in FY 18. Pool, and the Wibit™ inflatable playground will be moved to
outdoor pools for rentals and special events. A regional and industry leader in addressing access issues to improve accessibility to its pools, CA will continue work in
Fiscal Year 2017 and Conditional Fiscal Year 2018 5 Columbia Association Budget at a Glance
FY 17 APPROVED BUDGET ANNUAL CHARGE AND INTEREST INCOME USED TO SUPPORT CA'S PROGRAMS AND SERVICES
NET ANNUAL CHARGE AND INTEREST INCOME USED OPERATING ADMINISTRATIVE NON-OPERATING EXP./ TO SUPPORT CA'S INCOME EXPENSES ALLOCATIONS CONTINGENCIES (1) PROGRAMS & SERVICES
Residential Annual Charge 24,673,000
Commercial/Industrial Annual Charge 12,321,000
TOTAL ANNUAL CHARGE: 36,994,000 10,000 465,000 0 36,519,000 100.00%
INTEREST INCOME 81,000 81,000 100.00%
SPORT & FITNESS 27,871,000 30,505,000 2,229,000 0 (4,863,000) -13.29%
COMMUNITY SERVICES 4,518,000 6,534,000 1,027,000 0 (3,043,000) -8.31%
OPEN SPACE & FACILITY SERVICES 340,000 14,483,000 2,172,000 0 (16,315,000) -44.58%
COMMUNICATIONS & MARKETING 0 0 0 0.00%
OFFICE OF THE PRESIDENT 1,799,000 0 0 (1,799,000)
ADMINISTRATIVE SERVICES 7,531,000 (7,584,000) 0 53,000 0.14%
BOARD OF DIRECTORS 117,000 800,000 20,000 (937,000) -2.56%
VILLAGE COMMUNITY ASSOCIATIONS 4,991,000 891,000 0 (5,882,000) -16.07%
TOTAL 69,804,000 65,970,000 - 20,000 3,814,000 10.42%
(1) Contingencies consists of a $20,000 reserve for potential Board of Directors' Partnership projects.
Fiscal Year 2017 and Conditional Fiscal Year 2018 6 Columbia Association Summary of Funds, Expenditures and Annual Borrowings
FY 17 Approved Budget ($000's)
WHERE THE MONEY COMES FROM WHERE THE MONEY IS USED $76,846 $76,846
Capital Expenditures* $18,266 Borrowings Commercial Annual Sport and Fitness Charge Programs & Facilities 23.8% Interest & Other $7,042 $12,948 $28,513 $421 9.2% 16.8% 37.1% 0.5% Debt Repayment $1,765 2.3% Board of Directors Sport and Fitness $917 Income Contingencies/Other 1.2% $27,871 Residential Annual $460 36.3% Charge 0.6% Open Space $24,046 Administrative Services Management 31.3% $13,015 $1,413 16.9% 1.9% Community Services Programs Village Community Community Services $4,518 Associations Programs 5.9% $5,092 $7,405 6.6% 9.6%
* Total Capital Expenditures of $19,645 have been decreased by $1,379 due to certain unallocated non-cash adjustments.
This data representation is not in accordance with Generally Accepted Accounting Principles (GAAP).
Fiscal Year 2017 and Conditional Fiscal Year 2018 7 THE COLUMBIA ASSOCIATION APPROVED FY 2017 AND CONDITIONAL FY 2018 OPERATING BUDGETS
FY 2017 FY 2018 INCOME: FY 2017 - $69,804 / FY 2018 - $71,969 50.0% Business Annual Charge 16.5% 35.0% 40.0% 35.3% Residential Annual Charge 30.0% 35.1% Residential19.6% Annual Charge 19.7% 18.0% 18.2% 20.0% Community Services Programs 12.9% 12.6% Sport and Fitness Programs 5.3% 10.0% 7.3% 7.3% 6.5% 6.4% Resident Memberships 0.6% 0.6% 0.0%
Business Annual Charge Resident Memberships 22.0% 0 0.1 0.2 0.3 0.4 Interest & Other 1.1% Non-Resident Memberships Sport and Fitness Programs 5.8% 14.2%
FY 2017 FY 2018
EXPENSES: FY 2017 - $65,990 / FY 2018 - $68,162 Open Space Management 11.9% 49.8% Sport and Fitness Programs & 60.0% 49.6% 50.0% Facilities 33.6% 40.0% Community 25.2%Services25.1% Programs Increase in Net Assets: $4,431,000 30.0% 8.6% 11.5% 20.0% 11.4% 8.9% 9.0% 4.8% 4.7% 10.0% 0.0% Grants to Village Community 0.0% 0.0% Associations 4.7%
Interest 14.7%
Administrative Services, Board of Directors, and Contingencies Depreciation 11.4% 15.1% * Board of Directors
FY 2017 FY 2018 INCREASE IN NET ASSETS: FY 2017 - $3,814 / FY 2018 - $3,807
1200.0% 1012.1% 972.1% 1000.0% 800.0% 600.0% 400.0% 200.0% 0.0% -200.0% -79.8% -24.3% -82.8% -127.5% -154.2% -84.0% -400.0% -144.7% -217.8% -600.0% -427.8% -441.3%
* Board of Directors
Fiscal Year 2017 and Conditional Fiscal Year 2018 8 Columbia Association Net Annual Borrowings Fiscal Years 2013 - 2018 Millions
$20
$15 7.5 6.5 $10 5.5 4.6 4.3 2.7 $5
$0 2013 2014 2015 2016 2017 2018 Fiscal Year
Columbia Association Total Long-Term Debt Outstanding Millions Fiscal Years 2013 - 2018 $50
$40 29.1 27.4 $30 26.1 24.3
$20 11.9 $10 3.1 $0 2013 2014 2015 2016 2017 2018
Fiscal Year
Note: Total long-term debt outstanding does not include borrowing on line of credit.
FY 2013 - 2015 are actual. FY 2016 is the estimate. FY 2017 is approved and FY 2018 is the conditional budget.
Fiscal Year 2017 and Conditional Fiscal Year 2018 9 Columbia Association Scheduled Debt Service as a % of Total Revenue Fiscal Year 2008 - 2018
25% 2008 to 2015 are actuals. 2016 is the estimate. 2017 is approved and 2018 is the conditional budget.
20%
15%
10%
5% 0.037 0.036
Actuals Projections 0.040
0% 2008 2010 2012 2014 2016 2018
Fiscal Year
In FY 2008, 20.5 cents of each revenue dollar was used to pay for debt service. It is projected to be reduced to 3.6 cents of each revenue dollar for FY 2018 The 3.6 cents is comprised of 1.3 cents of interest expense and 2.3 cents of principal repayments. See summary of financial management program in the Long‐Term Debt Section.
Fiscal Year 2017 and Conditional Fiscal Year 2018 10 Columbia Association Organizational Structure DECEMBER 2015
President/Chief Executive Officer Milton W. Matthews
Office of Office of Planning and General Village Community Counsel Community Affairs Sheri Fanaroff Associations Jane Dembner Director
Executive Office of Assistant to the Internal Audit President/CEO Jackie Tuma Janet Loughran Director
Department of Department of Department of Department of Department of Sport and Community Open Space Administrative Communications Fitness Services and Facility Services and Marketing Dan Burns Michelle Miller Services Susan Krabbe Norma Heim Director Director Dennis Mattey Vice President and Director Director Chief Financial Officer
Fiscal Year 2017 and Conditional Fiscal Year 2018 11 Columbia Association Summary of Full-Time Equivalents The Columbia Association staff consists of approximately 270 full-time employees, 820 part-time year-round employees and 150 to 300 seasonal employees. For purposes of analysis, the number of employees is reported as Full-Time Equivalents (FTEs). FTEs are determined by projecting the total number of hours to be worked in a year in a specific budget center, and dividing the total by 2,080 (the total number of hours one full-time person works in a given year).
FULL-TIME EQUIVALENTS
Change Change BUDGET CENTER FY 16 FY 16 FY 17 from FY 16 FY 18 from FY 17 Approved Current Approved Current Conditional Approved Budget Estimate Budget Estimate Budget Budget
DEPARTMENT OF SPORT AND FITNESS Sport and Fitness Administration 3.4 6.0 6.2 0.2 6.2 0.0 Aquatics (Outdoor Pools and Swim Center) 71.3 78.6 85.0 6.4 85.0 0.0
Fitness Clubs (Athletic Club, Columbia Gym, Supreme Sports Club) 128.2 115.9 118.4 2.5 118.4 0.0 Golf Clubs (Fairway Hills and Hobbit's Glen) 46.0 44.7 39.4 -5.3 39.4 0.0 Haven on the Lake 18.0 18.0 20.1 2.1 20.1 0.0 Ice Rink 14.0 15.0 13.8 -1.2 13.8 0.0 Indoor/Outdoor Tennis Clubs 24.2 16.6 16.0 -0.6 17.0 1.0 Member Advantage 1.0 1.0 1.0 0.0 1.0 0.0 SkatePark and SportsPark 5.1 5.1 5.1 0.0 5.1 0.0 TOTAL SPORT AND FITNESS 311.2 300.9 305.0 4.1 306.0 1.0
DEPARTMENT OF COMMUNITY SERVICES Community Services Administration 5.0 3.5 4.0 0.5 4.0 0.0 Art Center 11.3 10.0 7.9 -2.1 7.9 0.0 Columbia Archives 3.0 2.5 3.0 0.5 3.0 0.0 Family Life Center Building Lease N/A N/A N/A 0.0 N/A 0.0 Grants - City-Wide N/A N/A N/A 0.0 N/A 0.0 Horse Center N/A N/A N/A 0.0 N/A 0.0 International Exchange and Multicultural Programs 1.0 1.0 1.2 0.2 1.2 0.0 Lakefront Festival N/A N/A N/A 0.0 N/A 0.0 Volunteer Center and Columbia Community Exchange 3.6 3.5 3.3 -0.2 3.3 0.0 Youth Services 72.5 68.0 75.1 7.1 76.2 1.1 TOTAL COMMUNITY SERVICES 96.4 88.5 94.5 6.0 95.6 1.1
DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES Open Space and Facility Services Administration 4.4 1.5 1.5 0.0 1.5 0.0 Open Space Maintenance and Services 67.0 56.3 53.3 -3.0 53.3 0.0 Landscape Services 1.0 7.5 7.5 0.0 7.5 0.0 Watershed Management and Improvements 1.0 1.5 1.5 0.0 1.5 0.0 Capital Improvements 1.5 1.5 1.5 0.0 1.5 0.0 Construction Management 5.4 6.6 6.6 0.0 6.6 0.0 TOTAL OPEN SPACE AND FACILITY SERVICES 80.3 74.9 71.9 -3.0 71.9 0.0
Fiscal Year 2017 and Conditional Fiscal Year 2018 12 FULL-TIME EQUIVALENTS
Change Change BUDGET CENTER FY 16 FY 16 FY 17 from FY 16 FY 18 from FY 17 Approved Current Approved Current Conditional Approved Budget Estimate Budget Estimate Budget Budget
DEPARTMENT OF COMMUNICATIONS AND MARKETING Communications and Marketing Administration 1.0 2.0 3.0 1.0 3.0 0.0 Division of Customer and Member Services 14.6 12.3 11.3 -1.0 11.3 0.0 Division of Branding and Media Production 3.5 12.0 12.0 0.0 12.0 0.0 TOTAL COMMUNICATIONS AND MARKETING 19.1 26.3 26.3 0.0 26.3 0.0
OFFICE OF THE PRESIDENT President's Office 4.0 3.8 2.0 -1.8 2.0 0.0 General Counsel 2.0 2.0 2.6 0.6 2.6 0.0 Internal Audit 1.8 1.8 1.8 0.0 1.8 0.0 Planning and Community Affairs 2.0 2.0 2.0 0.0 2.0 0.0 TOTAL OFFICE OF THE PRESIDENT 9.8 9.6 8.4 -1.2 8.4 0.0
DEPARTMENT OF ADMINSTRATIVE SERVICES Human Resources 8.6 7.8 8.8 1.0 8.8 0.0 Information Technology 12.1 10.5 11.5 1.0 11.5 0.0 Accounting/Payroll/Purchasing 22.0 20.2 22.3 2.1 22.3 0.0 Annual Charge N/A N/A N/A 0.0 N/A 0.0 TOTAL ADMINISTRATIVE SERVICES FTEs 42.7 38.5 42.6 4.1 42.6 0.0
BOARD OF DIRECTORS 0.3 0.3 0.2 -0.1 0.2 0.0
VILLAGE COMMUNITY ASSOCIATIONS N/A N/A N/A 0.0 N/A 0.0 TOTAL COLUMBIA ASSOCIATION FTEs 559.8 539.0 548.9 9.9 551.0 2.1
There are 35.4 FTEs that are not included in the numbers above. The cost of these individuals is charged to overhead centers, and these amounts are allocated to capital projects and repairs and maintenance of various facilities throughout CA.
Fiscal Year 2017 and Conditional Fiscal Year 2018 13 Columbia Association Guide to Using the Budget
The Columbia Association (CA) operates on a fiscal year (FY) that begins May 1 and ends April 30. Therefore, this budget document covers the period May 1, 2016 through April 30, 2017 for the FY 17 budget and May 1, 2017 through April 30, 2018 for the FY 18 budget. The annual budget is prepared on the accrual basis of accounting. The following pages provide a guide to reading the CA budget.
Operating Budget 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 one set of three columns and three sets of four columns. The first set contains the actual results for the past three years. The second set presents the year-end estimates for FY 16 compared to the FY 17 Budget. The third set compares the FY 16 Budget to the FY 17 Budget. The last set compares the FY 17 Budget to the Conditional FY 18 Budget.
Tabs 1 through 18 of the FY 17 and Conditional FY 18 Budgets are described as follows: Tab 1 - Presents an organization-wide summary of the FY 17 Operating Budget and the Conditional FY 18 Operating Budget and a summary of cash flows.
Tabs 2 through 9 - Contain department operating budget information beginning with each entity’s “At-a-Glance,” which summarizes the entity’s functions, highlights significant changes in services, and relates these changes to CA’s strategic initiatives. Tabs 2 through 9 also include a summary of the entity’s recent accomplishments, notables planned for FY 17 and FY 18, full-time equivalents (FTEs) and usage. After the department summary, there is a graphic presentation of trends for the budget centers and a page for each budget center’s overview, FTEs and explanations of line-item budget variances over $25,000 and 25 percent. Tabs are as follows: Tab 2 Department of Sport and Fitness; Tab 3 Department of Community Services; Tab 4 Department of Open Space and Facility Services; Tab 5 Department of Communications and Marketing; Tab 6 Office of the President (includes General Counsel, Internal Audit and Planning and Community Affairs); Tab 7 Department of Administrative Services (consists of Human Resources, Information Technology, Accounting, Payroll, Purchasing and the Annual Charge Divisions); Tab 8 Board of Directors (contains the costs incurred by the Board members, as well as CA’s expenses that support the Board’s activities); Tab 9 Village Community Associations.
Tab 10 - Contains CA’s FY 17 and FY 18 Capital Budgets beginning with a summary by category. This is followed by detailed descriptions of the Category I and Category II FY 17 and FY 18 capital projects, including the costs, justification for the projects, and each project’s priority. The priorities are designated as follows: “L/S” - legal or safety reasons “$/Q” - produces additional revenue and upgrades quality of service “Q” - quality of service upgrade but no additional revenue anticipated
Fiscal Year 2017 and Conditional Fiscal Year 2018 14 Columbia Association Guide to Using the Budget
Tab 11 - Contains the FY 18 budget thresholds and the methodology used for adjustments to the FY 18 Budget, if necessary.
Tab 12 - Provides information including definitions of terms for the rate-setting process and methodology used to establish rates for Sport and Fitness, Community Services and Open Space programs and facilities. The departments list, by facility or program, the rates for FY 17 and FY 18 for CA residents (payers of the annual charge) and non-CA residents (persons who do not pay the annual charge), described on the pages as “CA” and “non-CA.”
Tab 13 - Contains cash flow statements and statements of financial position for the past three years’ actual and projections for FY 16, FY 17 and FY 18.
Tab 14 - Contains a brief history of CA’s long-term debt. This section also provides the year-end balance for the last four fiscal years, a summary of debt service by fiscal year, as well as the FY 16 Estimate and the FY 17 and FY 18 Budgets. In addition, the debt-related ratios from the Board’s Long-Term Financial Management Program are compared to the projected ratios for the FY 17 and FY 18 Budgets.
Tab 15 - Explains and provides examples of the allocation formulas and depreciation expense used in the preparation of the FY 17 and FY 18 Operating Budgets. This section explains the allocation formulas used to distribute interest expense and administrative expenses to each budget center, and the allocations of several other types of expenses to various budget centers. Examples are provided to demonstrate the allocation methodology for the FY 17 and FY 18 Operating Budgets. The section also explains how depreciation expense is calculated and includes the process and allocation used to distribute funding to the community associations.
Tab 16 - Contains an informational schedule of the capital projects approved prior to FY 17. The schedule includes capital projects that were open as of May 1 but are either currently in process or closed as of October 31.
Note - While the organization-wide Increases/ (Decreases) in Net Assets are unchanged, the historical data within a department may have been changed slightly depending on the reclassification of operations from one department to another.
Fiscal Year 2017 and Conditional Fiscal Year 2018 15 Columbia Association Guide to Using the Budget
BUDGET DEFINITIONS
Following is a brief description of the different categories, each income and expense line item and other definitions in the Operating Budget:
Income Categories
Annual Charge This category includes revenue generated from the annual charge and quarterly charges (for new construction and improvements) on all commercial, industrial and residential properties subject to the CA lien. The maximum annual assessment is $0.75 per $100 of assessed value. Since FY 07, and projected for the FY 17 and FY 18 budgets, 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.
Memberships This category contains income from memberships to CA’s recreational facilities.
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, Coho Grill Restaurant, Chesapeake Physical Therapy, golf carts and ice/roller skates, is included in this category.
Sales 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.
Gain (Loss) on Fixed This category is comprised of gains and losses on disposal of fixed assets.
Asset Disposals
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.
Package Plan Allocation This category allocates the income from the Package Plan memberships to the recreational facilities available to Package Plan members. (See the allocation section).
Fiscal Year 2017 and Conditional Fiscal Year 2018 16 Columbia Association Guide to Using the Budget
Operating Expense Categories
Salary and Wages This category includes compensation paid to CA employees excluding annual performance incentives.
Annual Performance This category includes compensation paid to team leaders for annual performance incentives based on the team leader meeting certain performance goals. Additionally, CA must meet certain financial goals in Incentives order for any team leader to be eligible for the annual performance incentive.
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 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 Supplies/Expenses 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).
Utilities This line item includes gas, electric, water and sewer, and telephone expenses.
Repairs and This line item includes parts, supplies, materials and labor to repair or maintain CA’s fixed assets including buildings, vehicles, computers and recreational equipment. Maintenance
Fiscal Year 2017 and Conditional Fiscal Year 2018 17 Columbia Association Guide to Using the Budget
Assessment Share – This category reflects the total CA assessment share allocated to each of Columbia’s 10 village community associations. Community Association Depreciation Depreciation is the method of allocating the total cost of a fixed asset over its estimated economic useful life.
Interest Expense 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 Allocation definition of debt service.)
Allocation of Selling 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 Expenses section.)
Allocation of 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. Department’s Admin.
Allocation of Branding 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, and Media Production 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 Budget Categories
Increase/(Decrease) in This line reflects the excess (deficiency) of income over expenses before the administrative expenses allocation and non-operating expenses/contingencies. Net Assets from Operations Allocation of 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 Administrative Services to show its total net cost. On the “Company Summary” page, the expenses are included in the Expenses appropriate Operating Expense category.
Non-Operating 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 Expenses/Contingencies for potential increases in insurance premiums, as well as unexpected initiatives undertaken by the Board of
Fiscal Year 2017 and Conditional Fiscal Year 2018 18 Columbia Association Guide to Using the Budget
Directors, are reported in this category. Increase/(Decrease) in This line represents the excess (deficiency) of total income over total expenses. This is comparable to a for-profit organization’s net income; however, because CA is a not-for-profit organization, it cannot Net Assets 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.)
(Subsidized)/Self– This line indicates whether or not the entity’s operations are subsidized by annual charge revenue. If the amount is negative, then the entity’s operations are subsidized. If the amount is positive, then the entity is Sufficient Operations self-sufficient.
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. Specifically identified and approved by the Board in the budget process.
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. 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. 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 business activities. Cash flows are generated from, or used in, operations, financing and investing activities.
Conditional Budget Conditional budget is the budget that is conditionally approved by the Board of Directors. The conditional approval requires the Board to review, revise and ratify the budget.
Debt Service CA’s annual principal and interest payments on long-term debt during the fiscal year. (See the interest expense definition.)
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.
FTE FTEs (full-time equivalents) are calculated based on the total number of hours worked in a year divided by 2,080 (the total number of hours one full-time person works in a given year).
Fiscal Year 2017 and Conditional Fiscal Year 2018 19 Columbia Association Guide to Using the Budget
Half-Year Convention A half-year convention is used by CA to determine the first and last year’s depreciation expense for a fixed asset. It charges a half-year’s worth of depreciation to all fixed assets in the first and last years of their estimated useful lives and a full year of depreciation for all other years.
Net Assets (Deficit) Net assets represent CA’s interest in its assets after deducting liabilities. Net deficit represents the excess of expenses over revenues that had accumulated from CA’s inception. (See Increase (Decrease) in Net Assets.)
Fiscal Year 2017 and Conditional Fiscal Year 2018 20 APPROVED - FY 2017 – FY 2018 Budget Schedule - REVISED
The Columbia Association’s budget process is designed to provide ample opportunities for input from the Board, Committees, residents, staff and any other interested parties.
How to give testimony: • Submit your testimony via email to the Board of Directors at [email protected]; • Send your testimony to the Board of Directors, care of the Columbia Association Accounting Department; 6310 Hillside Court, Columbia, MD 21046; • Present your testimony at the public forum on September 3, 2015.
Wednesday, July 1, 2015 (Not a meeting-deliverable date) Letters to the CA Board of Directors, the Village Associations and all Advisory Committees will be sent from CA staff soliciting budget requests for FY 17 and FY 18. Input due to staff by September 4, 2015 either via email or in writing. Procedures or rules: o Not applicable – not a meeting. Format for information: o Letter soliciting budget requests. Process: o Staff to distribute.
Thursday, July 9, 2015 Planning and Strategy Committee (PSC) to review capital and operating parameters and the annual charge rate and cap, and formulate a recommendation to the Board for approval. This is a regularly scheduled PSC meeting that is open to the public, which all Board members are encouraged to attend. Procedures or rules: o Robert’s Rules of Order apply, as this is a regular PSC meeting. Format for information: o Staff will provide a schedule of the parameters. Process:
Fiscal Year 2017 and Conditional Fiscal Year 2018 21 o PSC will discuss the capital and operating parameters and the annual charge rate and cap, and formulate and approve a recommendation to submit to the Board for its approval.
Thursday, July 23, 2015 PSC to review capital and operating parameters and annual charge rate and cap, and formulate a recommendation to the Board for approval (second reading). The Board may also discuss and vote to approve the FY 17 and FY 18 capital and operating parameters and the annual charge rate and cap. This is a regularly scheduled meeting of the Board. Procedures or rules: o Robert’s Rules of Order apply, as this is a regular Board of Directors meeting. Format for information: o Staff will provide a schedule of the parameters and annual charge rate and cap. Process: o PSC will discuss the capital and operating parameters and annual charge rate and cap, and formulate and approve a recommendation to submit to the Board for its approval. o The Board may discuss the proposed FY 17 and FY 18 capital and operating parameters and the proposed annual charge rate and cap as recommended by PSC, and may vote to approve the PSC recommendations.
Thursday, September 3, 2015 PSC hosts a public, pre-budget input forum for the FY 17 and FY 18 draft budgets for community stakeholders (Villages, advisory committees, residents and CA Board) at Slayton House. All Board members are encouraged to attend this forum which members of the community will have an opportunity to provide input to the draft budgets. Procedures or rules: o The Board-approved “Guidelines for a Public Hearing” apply. o The PSC chair runs the meeting, and tracks the time for each speaker. o Speakers are encouraged to also provide their remarks in writing. Format for information: o Presentation by staff. Process: o Staff gathers all of the requests to be summarized for the Board (see October 2 description.)
Fiscal Year 2017 and Conditional Fiscal Year 2018 22 Friday, October 2, 2015 (Not a meeting-deliverable date) One binder to be delivered to the Board with Board and staff major capital projects, operating initiatives and Village Association and Advisory Committee requests and responses. Procedures or rules: o Not applicable – this is not a meeting. Format for information: o Descriptions with cost estimates for the projects, operating initiatives and Village Association and Advisory committee requests and responses. Process: o PSC and Board to review in preparation for work session on October 8.
Thursday, October 8, 2015 PSC hosts Board budget direction work session on Board and staff major capital projects and new initiatives and Village Association and Advisory Committee requests. This is a regularly scheduled PSC meeting that is open to the public, which all Board members are encouraged to attend. Straw votes will be taken on proposals. Procedures or rules: o The Board-approved “Policy on Conduct of Work Sessions” applies. Format for information: o The staff-provided binder referred to in the October 2 description. Process: o Board members would present their proposals. Department directors would present concept plans and budgets for major capital projects and new operating initiatives, as well as Village Association and Advisory Committee requests. PSC will take straw votes, and formulate recommendations for Board direction on inclusion in the budget and whether or not to pursue detailed budget analysis.
Thursday, October 15, 2015 PSC hosts Board budget direction work session, if necessary, on Board and staff major capital projects and new initiatives and Village Association and Advisory Committee requests. Straw votes will be taken on proposals. Procedures or rules: o The Board-approved “Policy on Conduct of Work Sessions” applies. Format for information: o The staff-provided binder referred to in the October 2 description. Process: o Same as October 8 work session.
Fiscal Year 2017 and Conditional Fiscal Year 2018 23 Thursday, October 22, 2015 The Board votes to include in the proposed budget major capital projects and new operating initiatives recommended by the PSC received to date from all stakeholders (CA Board, CA staff, villages and residents) in the proposed budget document. This is a regularly scheduled Board of Directors meeting that is open to the public. Procedures or rules: o Robert’s Rules of Order apply, as this is a regular Board of Directors meeting. Format for information: o The staff-provided binder referred to in the October 2 description. Process: o The Board will discuss the major capital projects and new operating initiatives recommended by the PSC for requesting detailed budget analysis and initial inclusion in the budget, and votes on each item.
Tuesday, December 22, 2015 (Not a meeting-deliverable date) Proposed Draft FY 17 and Conditional FY 18 Budgets delivered to PSC, Board and villages. Procedures or rules: o Not applicable – this is not an agenda item for a meeting. Format for information: o Detailed, two-year budget document with all elements – introductory and explanatory materials, graphs, operating and capital detail for each division, rates, allocations, financial statements, etc. Process: o PSC and Board to review in preparation for public budget forum on January 21, 2016.
Thursday, January 14, 2016 PSC hosts Board work session on the Proposed Draft FY 17 and Conditional FY 18 Budgets. This is a regularly scheduled PSC meeting that is open to the public, which all Board members are encouraged to attend. Procedures or rules: o The Board-approved “Policy on Conduct of Work Sessions” applies. Format for information: o The draft budget document distributed on December 22 and written responses to questions and comments received to date. Process: o Board members would review and discuss draft budget document, as well as the questions and comments, with staff responses, from the public budget forum.
Fiscal Year 2017 and Conditional Fiscal Year 2018 24 Thursday, January 21, 2016 PSC hosts public budget forum on the Proposed Draft FY 17 and Conditional FY 18 Budgets at Slayton House. All Board members are encouraged to attend this hearing at which members of the community have another opportunity to comment publicly on the proposed draft budgets. Procedures or rules: o The Board-approved “Guidelines for a Public Hearing” apply. o The PSC chair runs the meeting, and tracks the time for each speaker. o Speakers are encouraged to also provide their remarks in writing. Format for information: o Staff to provide analysis and responses to any additional questions received since the previous work session. Process: o Staff gathers all of the comments to be summarized for the next work session.
Thursday, February 11, 2016 PSC hosts Board work session on the proposed draft FY 17 and FY 18 capital and operating budgets. This is a regularly scheduled PSC meeting that is open to the public, which all Board members are encouraged to attend. Procedures or rules: o The Board-approved “Policy on Conduct of Work Sessions” applies. Format for information: o Staff to provide analysis and responses to any additional questions received regarding the capital and operating budgets since the previous work session. Process: o PSC will discuss the Proposed Draft FY 17 and Conditional FY 18 Budget (capital and operating) and the rates, and formulate and approve recommendations to submit to the Board for its approval.
Thursday, February 18, 2016 PSC hosts Board work session on the proposed draft FY 17 and FY 18 capital and operating budgets if necessary. This work session is open to the public, and all Board members are encouraged to attend. Procedures or rules: o The Board-approved “Policy on Conduct of Work Sessions” applies. Format for information: o Staff to provide analysis and responses to any additional questions received regarding the operating budgets since the previous work session. Process: o PSC will discuss the Proposed Draft FY 17 and Conditional FY 18 Budget (capital and operating) and the rates, and formulate and approve recommendations to submit to the Board for its approval.
Fiscal Year 2017 and Conditional Fiscal Year 2018 25 Thursday, February 25, 2016 CA Board discussion and vote whether to approve the recommendations of the PSC to approve the FY 17 and Conditional FY 18 Budgets and annual charge rates, followed by a regularly scheduled meeting of the Board. Procedures or rules: o Robert’s Rules of Order apply, as this is a regular Board of Directors meeting. Format for information: o Spreadsheets prepared by staff for both the capital and operating budgets beginning with the proposed draft budgets, tracking all of the approved additions and deletions. Process: o The Board will discuss the Proposed Draft FY 17 and conditional FY 18 Budgets and annual charge rate for both years, as recommended by PSC and vote to approve the PSC recommendations.
Fiscal Year 2017 and Conditional Fiscal Year 2018 26 Organization Summary . Columbia Association Trend Analysis - Organization Summary Fiscal Years 2013 - 2018
90.00
80.00
70.00
60.00
50.00
40.00 Millions 30.00
20.00
10.00
0.00
-10.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 63,824 60,006 3,818 2014 63,261 57,932 5,329 2015 65,545 58,857 6,688 2016 67,435 63,752 3,683 2017 69,804 65,990 3,814 2018 71,969 68,162 3,807
Fiscal Year 2017 and Conditional Fiscal Year 2018 27 Columbia Association Summary of Cash Flows
Approved FY 17 and Conditional FY 18 Budgets Summary of Cash Flows (Sources and Uses of Cash) ($000's)
Three Years Actual Three Years Projected FY 17 FY 18 FY 13 FY 14 FY 15 FY 16 Approved Conditional Actual Actual Actual Estimate Budget Budget
Total Income $ 63,824 $ 63,261 $ 65,545 $ 67,435 $ 69,804 $ 71,969 Total Expenses (60,006) (57,932) (58,857) (63,752) (65,990) (68,162) Increase in Net Assets 3,818 5,329 6,688 3,683 3,814 3,807
Add Back: Depreciation (2) 8,312 7,872 8,531 8,749 9,175 9,909 Net Adjustments (3) 1,150 (358) 1,869 (3,766) 1,379 371 Cash Generated from Operations/Investment Activities 13,280 12,843 17,088 8,666 14,368 14,087
Cash Required: Long-Term Debt Repayment (6,363) (8,807) (3,980) (1,624) (1,765) (1,828) Capital Projects (4) (11,474) (9,526) (17,361) (14,532) (19,645) (15,000) Subtotal - Cash Required (17,837) (18,333) (21,341) (16,156) (21,410) (16,828)
Cash Shortfall $ (4,557) $ (5,490) $ (4,253) $ (7,490) $ (7,042) $ (2,741)
NOTES: 1. This schedule presents cash flows in a non-traditional format to simplify the concept of cash flows.
2. Depreciation expense is added back, because it is a non-cash expense.
3. Net Adjustments represent the year-to-year changes in current assets and current liabilities, eg., accounts receivable, prepaid expenses and other assets, deferred revenue, etc.
4. Capital projects are the projects scheduled to be funded during the year, including projects carried forward from previous years.
Fiscal Year 2017 and Conditional Fiscal Year 2018 28 Columbia Association, Inc. Organization Summary
Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge 34,005 34,065 34,922 35,908 36,994 1,086 3.0% 35,734 36,994 1,260 3.5% 36,994 38,448 1,454 3.9% Tuition & Enrollment 3,533 3,987 3,959 4,179 4,339 160 3.8% 4,534 4,339 (195) -4.3% 4,339 4,464 125 2.9% Memberships 2,739 2,476 2,770 3,348 3,405 57 1.7% 2,936 3,405 469 16.0% 3,405 3,502 97 2.8% Fees 5,371 5,574 5,690 5,968 6,697 729 12.2% 7,002 6,697 (305) -4.4% 6,697 6,892 195 2.9% Rental Income 1,741 1,824 1,762 1,770 1,991 221 12.5% 1,968 1,991 23 1.2% 1,991 2,048 57 2.9% Sales 816 1,239 872 829 906 77 9.3% 949 906 (43) -4.5% 906 931 25 2.8% Gain (Loss) on Fixed Asset Disposals 1 (424) (45) (123) (223) (100) -81.3% (133) (223) (90) -67.7% (223) (419) (196) -87.9% Other Income 932 828 869 406 242 (164) -40.4% 462 242 (220) -47.6% 242 248 6 2.5% Package Plan Allocation 14,686 13,692 14,746 15,150 15,453 303 2.0% 15,400 15,453 53 0.3% 15,453 15,855 402 2.6%
Total Income 63,824 63,261 65,545 67,435 69,804 2,369 3.5% 68,852 69,804 952 1.4% 69,804 71,969 2,165 3.1%
Expenses: Salary & Wages 21,301 21,543 22,312 24,422 25,149 727 3.0% 24,750 25,149 399 1.6% 25,149 25,836 687 2.7% Annual Performance Incentives 283 8 291 20 88 68 340.0% 292 88 (204) -69.9% 88 90 2 2.3% Contract Labor 66 22 48 48 28 (20) -41.7% 35 28 (7) -20.0% 28 28 Payroll Taxes 1,782 1,756 1,780 1,992 2,042 50 2.5% 2,061 2,042 (19) -0.9% 2,042 2,099 57 2.8% Employee Benefits 2,766 3,283 2,826 3,256 3,760 504 15.5% 3,691 3,760 69 1.9% 3,760 3,865 105 2.8% Cost Of Sales 846 1,222 860 681 707 26 3.8% 741 707 (34) -4.6% 707 725 18 2.5% Operating Supplies/Expenses 4,888 5,509 5,042 5,726 6,019 293 5.1% 5,958 6,019 61 1.0% 6,019 6,194 175 2.9% Insurance 782 644 532 910 866 (44) -4.8% 983 866 (117) -11.9% 866 889 23 2.7% Fees 5,435 3,558 3,137 3,677 3,471 (206) -5.6% 3,757 3,471 (286) -7.6% 3,471 3,441 (30) -0.9% Rentals 1,117 891 1,522 1,844 2,007 163 8.8% 1,870 2,007 137 7.3% 2,007 2,067 60 3.0% Taxes 691 104 481 534 501 (33) -6.2% 648 501 (147) -22.7% 501 513 12 2.4% Utilities 2,629 2,362 2,240 2,584 2,520 (64) -2.5% 2,617 2,520 (97) -3.7% 2,520 2,592 72 2.9% Repairs & Maintenance 5,027 5,361 5,307 5,144 5,380 236 4.6% 5,039 5,380 341 6.8% 5,380 5,536 156 2.9% Comm.Assoc.Assess Share 2,625 2,897 2,974 3,050 3,173 123 4.0% 3,050 3,173 123 4.0% 3,173 3,239 66 2.1% Depreciation 8,312 7,872 8,531 8,749 9,175 426 4.9% 8,986 9,175 189 2.1% 9,175 9,909 734 8.0% Interest Expense Allocation 1,456 832 974 1,080 1,084 4 0.4% 1,230 1,084 (146) -11.9% 1,084 1,118 34 3.1% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 60,006 57,864 58,857 63,717 65,970 2,253 3.5% 65,708 65,970 262 0.4% 65,970 68,141 2,171 3.3%
Increase/(Decrease) in Net Assets from Operations 3,818 5,397 6,688 3,718 3,834 116 3.1% 3,144 3,834 690 21.9% 3,834 3,828 (6) -0.2%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies 68 35 20 (15) -42.9% 35 20 (15) -42.9% 20 21 1 5.0%
Increase/(Decrease) in Net Assets 3,818 5,329 6,688 3,683 3,814 131 3.6% 3,109 3,814 705 22.7% 3,814 3,807 (7) -0.2%
(Subsidized)/Self-Sufficient Operations 3,818 5,329 6,688 3,683 3,814 131 3.6% 3,109 3,814 705 22.7% 3,814 3,807 (7) -0.2%
Fiscal Year 2017 and Conditional Fiscal Year 2018 29
INTENTIONALLY
BLANK
Fiscal Year 2017 and Conditional Fiscal Year 2018 30 Sport and Fitness Columbia Association Sport and Fitness Department At a Glance
The Columbia Association goal for the Sport and Fitness Department is to discounts up to 75 percent on Outdoor Pool/Swim Center memberships and up serve as many CA residents as possible in a broad range of state-of-the-art to 50 percent on Package Plan are extended to CA residents whose household recreation facilities, with a wide array of quality programs and services, at incomes are limited and meets CA’s income-qualifying guidelines. These same membership rates that are significantly less than comparable facilities in the residents can also “earn-a-membership” working at various CA facilities. Over area. In FY 17 and FY 18, the Sport and Fitness Department will continue to 5,000 Columbians are receiving discounted and free memberships via these focus on providing friendly service and spotlessly clean facilities, as well as top- programs. quality programs and equipment. CA has reinvested heavily in all of the recreation facilities in the past decade. The Sport and Fitness Department operates Columbia’s 23 outdoor pools; an The result is facilities with equipment, programs, professional staff and quality indoor swim center with two pools and a four-story-high waterslide (undergoing of service that collectively surpass any in the region. The outdoor pools have renovation in FY 17); an indoor Olympic-sized ice rink; two outdoor tennis also benefitted greatly from reinvestment as all of the pools are in better clubs; one indoor/outdoor tennis club; two golf clubs; a SportsPark with condition and more accessible today than ever before. miniature golf, batting cages, a skateboard park and picnic pavilions; and, three The facilities have an extremely high level of usage. More than 40 percent of large recreation/fitness clubs - one with indoor tennis courts, one with a roller- CA households own a membership, and over 19 percent more use CA Sport and skating rink and two with basketball and volleyball courts. All three fitness Fitness facilities on a daily fee basis. Over 2.1 million visits were recorded at the clubs feature indoor pools, the largest of which is at Supreme Sports Club. facilities last year. At the same time, CA has made every effort to keep Howard County’s only commercial hot-water therapy pool is at Columbia membership rates for Columbia residents as low as possible. Athletic Club, and the only indoor beach-entry pool is at Columbia Gym. In In recent years, CA has put increasing emphasis on membership satisfaction. 2015, CA opened a mind-body studio with healing environments and spa To that end, all new members are assigned to a “Sport and Fitness Specialist” facilities. KidSpace, CA’s dynamic program for children, ages 6 months through who orients the new member to the facilities, programs and services and does 13 years, is run at Supreme Sports Club, Columbia Gym, Athletic Club and whatever else is necessary to ensure that each new member becomes a satisfied Haven on the Lake. Children are welcome for up to two hours every day, seven and participating member. The “Service Magic” workshop program instituted in days a week, while their parent is in the building. 2007 has been updated. Now titled “Service Excellence” and launched in mid- Any of the Sport and Fitness facilities may be joined individually and special FY 16, the updated program consists of three two-hour sessions and is required Package Plan memberships may be purchased that combine memberships in of all team members. almost all of the recreational facilities at significant savings. Additionally,
Fiscal Year 2017 and Conditional Fiscal Year 2018 31 . Columbia Association Trend Analysis - Department of Sport And Fitness Summary Fiscal Years 2013 - 2018
40.00
35.00
30.00
25.00
20.00
15.00 Millions 10.00
5.00
0.00
-5.00
-10.00 2013 2014 2015 2016 2017 2018 Fiscal Year Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 24,963 28,458 (3,495) 2014 24,026 28,784 (4,758) 2015 25,614 30,242 (4,628) 2016 26,726 31,671 (4,945) 2017 27,871 32,734 (4,863) 2018 28,445 33,955 (5,510)
Fiscal Year 2017 and Conditional Fiscal Year 2018 32 Columbia Association Sport and Fitness Department Department Summary
RECENT ACCOMPLISHMENTS • For the fourth year in a row, CA’s Aquatics team earned the Silver • FY 16 saw CA’s venture into the mind-body wellness arena with the International Aquatic Safety Award. opening of Haven on the Lake. Lake Kittamaqundi is the backdrop for • Participants in Kids’ Day 2015, numerous corporate outings and family yoga, Pilates and barre classes, as well as the relaxation afforded at The gatherings at the Columbia SportsPark enjoyed many new amenities Still Point, Haven on the Lake’s spa, and in the healing environments, including outdoor ping pong, moon bounces, clubhouse screenings of which feature an activity pool, hot tub, steam room, cold plunge, salt televised sporting events, a more robust snack-bar menu, as well as the room and saunas. results of landscaping and patio replacement projects. • In the spring of 2015 Hobbit’s Glen Golf Club opened its brand new • Tennis introduced new programming including Cardio Tennis, state-of-the art-clubhouse. The grand opening held in late May 2015 Pickleball® and Junior Development and Competition, drawing new and hosted over 300 visitors from the surrounding community. The new returning players to CA’s tennis facilities. Long term strategic building offers all new amenities including a pro shop, men’s and partnerships were established, and support continues with the women’s locker rooms with yearly and daily locker rentals, bag storage Washington Kastles, USTA Mid-Atlantic, Howard County Public School and club cleaning, four indoor fireplaces, indoor learning center and a System and Maryland Special Olympics Tennis. conference room for meetings. Beautiful views from the clubhouse • The First Tee® Howard County program, which is based at CA’s overlooking the first and ninth holes can be experienced from the patio Fairway Hills Golf Club, served over 600 youngsters in FY 16, and is while enjoying the fire pit and Coho Grill. Additionally, a new turnhouse now in 26 of the 42 Howard County public elementary schools through meets all the needs of the golfer playing through, located between hole The First Tee® National Schools Program. Currently offered at four nine and 10, with seating adjacent and viewing the practice short game affiliate courses in addition to Fairway Hills and Hobbit’s Glen, The First area. Tee® makes it possible for children of all income levels to master life • The Columbia Gym was named the Best Health and Fitness Facility in skills while also learning the game of golf. Howard County by Columbia Magazine’s Readers Poll in FY 16. • Fairway Hills hosted the District V High School Golf Tournament in • The Columbia SportsPark Received honorable mentions in FY15 and FY 2015, and 40 golf outings. 16 in the Howard County’s Best competition under the “Best Kids • In FY 15 and FY 16 the Athletic Club, Columbia Gym and Supreme Activity” category. Sports Club continued to stay at the forefront of the fitness industry, • CA Tennis was nominated by the United States Tennis Association offering increased personal training and consultation opportunities; new (USTA) Mid-Atlantic Section for the 2016 USTA Organization of the classes in Ugi ™, Insanity ™, Kinesis™ and PiYo™; expanded youth Year Award. instruction in basketball, soccer and martial arts; and, dedicated personal • Fairway Hills Golf Club was awarded Best of Groupon for the third training areas for small group instruction. consecutive year and Best Value in Howard County. • Dr. Harry Oken, Clinical Professor of Medicine at University of • The Aquatics Division was selected by Aquatics International Magazine Maryland and former 14-year Chairman of Medicine at Howard County for their Best in Aquatics Award for 2015 for Best Aquatics General Hospital, continues as CA’s Medical Director. Dr. Oken and an Programming. impressive group of area physicians, the CA Medical Advisory Board, provide advice about the Sport and Fitness Department’s facilities,
Fiscal Year 2017 and Conditional Fiscal Year 2018 33 Columbia Association Sport and Fitness Department Department Summary
programs and services to ensure that there is a solid medical foundation A regional and industry leader in addressing access issues to improve to CA’s Sport and Fitness program. The Medical Advisory Board also accessibility to its pools, CA continues to increase compliance with the helps develop programs that link the medical and fitness communities. Americans with Disabilities Act (ADA) in FY 17 and FY 18. The Learn-to-Skate programs continued to maintain high levels of Outdoor Pools will continue to make progress in both years on CA’s participation in FY15 and FY 16 as in the last Winter Olympic year. Aquatics Master Plan and ADA upgrades to make more of the pools Rentals at the three fitness clubs have expanded and recently included inclusive. New upgrades include parking, bathhouse, beach entry, such diverse events as weddings, parties, education prep classes, wading pool, spa and family changing areas at numerous outdoor pools. activities nights for families with special needs children and religious services. NOTABLE IN FY 17 and FY 18 Hobbit’s Glen Golf Club’s new indoor teaching facility will be in full swing. The new clubhouse building size is enjoying larger outings since the expanded space allows increased capacity. Offerings will include entertainment to bring the “fun” back to the game of golf with movie nights on the outdoor patio, a Big-Break contest at the practice area and junior glow-ball events with target practice at an inflatable Godzilla.
Hobbit’s Glen Golf Club is in collaboration with Haven on the Lake to host Yoga for Golf classes and with the Athletic Club to offer personal
training that provides golf conditioning.
Hobbit’s Glen will host the United States Golf Association Mid-Amateur
Qualifier in August 2016.
Fairway Hills Golf Club is adding “Footgolf” to its offerings and updated
outside amenities such as the patio and a permanent outing pavilion.
Due to growing demand, The Columbia Ice Rink, together with the
Columbia Figure Skating Club, will increase the number of winter ice
shows for the first time in 25 years.
The Columbia Swim Center will be closed for repairs and renovations to SplashDown and the rest of the facility from Memorial Day to Labor PERSONNEL USAGE Day for the summers of 2016 (FY 17) and 2017 (FY 18). During this FY 16 Budget FTE ...... 311.2 FY 15 Actual ...... 2,167,664 time hours will be extended at Hawthorn Pool, and the Wibit™ inflatable FY 16 Current Est. FTE ...... 300.9 FY 16 Current Est ...... 2,160,953 playground will be moved to the Outdoor Pools for rentals and special FY 17 Budget FTE ...... 305.0 FY 17 Budget ...... 2,171,694 events. FY 18 Budget FTE ...... 306.0 FY 18 Budget ...... 2,218,168
Fiscal Year 2017 and Conditional Fiscal Year 2018 34 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 202 176 145 (145) -100.0% 288 (288) -100.0% Memberships 2,739 2,476 2,770 3,348 3,405 57 1.7% 2,936 3,405 469 16.0% 3,405 3,502 97 2.8% Fees 5,202 5,338 5,473 5,838 6,576 738 12.6% 6,894 6,576 (318) -4.6% 6,576 6,767 191 2.9% Rental Income 1,490 1,554 1,542 1,572 1,774 202 12.8% 1,796 1,774 (22) -1.2% 1,774 1,824 50 2.8% Sales 786 1,213 853 787 868 81 10.3% 907 868 (39) -4.3% 868 892 24 2.8% Gain (Loss) on Fixed Asset Disposals (9) (477) 2 (133) (223) (90) -67.7% (133) (223) (90) -67.7% (223) (413) (190) -85.2% Other Income 69 28 52 19 18 (1) -5.3% 13 18 5 38.5% 18 18 Package Plan Allocation 14,686 13,692 14,746 15,150 15,453 303 2.0% 15,400 15,453 53 0.3% 15,453 15,855 402 2.6%
Total Income 24,963 24,026 25,614 26,726 27,871 1,145 4.3% 28,101 27,871 (230) -0.8% 27,871 28,445 574 2.1%
Expenses: Salary & Wages 9,404 9,302 9,921 10,912 11,207 295 2.7% 10,972 11,207 235 2.1% 11,207 11,532 325 2.9% Annual Performance Incentives 77 80 27 27 100.0% 74 27 (47) -63.5% 27 27 Contract Labor 19 18 9 12 9 (3) -25.0% 11 9 (2) -18.2% 9 9 Payroll Taxes 869 820 849 986 985 (1) -0.1% 1,028 985 (43) -4.2% 985 1,016 31 3.1% Employee Benefits 933 1,100 953 1,084 1,214 130 12.0% 1,449 1,214 (235) -16.2% 1,214 1,248 34 2.8% Cost Of Sales 818 1,207 850 665 696 31 4.7% 725 696 (29) -4.0% 696 714 18 2.6% Operating Supplies/Expenses 1,696 1,942 2,074 1,876 1,907 31 1.7% 1,870 1,907 37 2.0% 1,907 1,964 57 3.0% Insurance 336 251 179 434 409 (25) -5.8% 464 409 (55) -11.9% 409 421 12 2.9% Fees 536 582 717 505 422 (83) -16.4% 395 422 27 6.8% 422 411 (11) -2.6% Rentals 122 121 673 845 1,019 174 20.6% 875 1,019 144 16.5% 1,019 1,049 30 2.9% Taxes 603 126 434 467 433 (34) -7.3% 555 433 (122) -22.0% 433 444 11 2.5% Utilities 1,974 1,731 1,635 1,872 1,798 (74) -4.0% 1,875 1,798 (77) -4.1% 1,798 1,849 51 2.8% Repairs & Maintenance 2,506 2,560 2,839 2,587 2,643 56 2.2% 2,306 2,643 337 14.6% 2,643 2,721 78 3.0% Comm.Assoc.Assess Share Depreciation 3,055 3,073 3,616 3,873 4,221 348 9.0% 3,794 4,221 427 11.3% 4,221 4,659 438 10.4% Interest Expense Allocation 557 557 408 486 464 (22) -4.5% 486 464 (22) -4.5% 464 479 15 3.2% Alloc. of Selling Expenses 2,287 2,764 2,312 1,559 1,506 (53) -3.4% 1,500 1,506 6 0.4% 1,506 1,547 41 2.7% Alloc. of Department's Admin. Alloc. of Branding and Media Production 359 448 645 1,371 1,545 174 12.7% 1,396 1,545 149 10.7% 1,545 1,592 47 3.0%
Total Operating Expenses 26,151 26,602 28,194 29,534 30,505 971 3.3% 29,775 30,505 730 2.5% 30,505 31,682 1,177 3.9%
Increase/(Decrease) in Net Assets from Operations (1,188) (2,576) (2,580) (2,808) (2,634) 174 6.2% (1,674) (2,634) (960) -57.3% (2,634) (3,237) (603) -22.9%
Alloc. of Admin. Serv. Expenses 2,307 2,182 2,048 2,137 2,229 92 4.3% 2,247 2,229 (18) -0.8% 2,229 2,273 44 2.0% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (3,495) (4,758) (4,628) (4,945) (4,863) 82 1.7% (3,921) (4,863) (942) -24.0% (4,863) (5,510) (647) -13.3%
(Subsidized)/Self-Sufficient Operations (3,495) (4,758) (4,628) (4,945) (4,863) 82 1.7% (3,921) (4,863) (942) -24.0% (4,863) (5,510) (647) -13.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 35 INTENTIONALLY
BLANK
Fiscal Year 2017 and Conditional Fiscal Year 2018 36 . Columbia Association Trend Analysis - Sport and Fitness Administration Fiscal Years 2013 - 2018
0.900
0.750
0.600
0.450
Millions 0.300
0.150
0.000
-0.150 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Revenue - Current Estimate
Expenses - Current Estimate Revenue - Budget Expenses - Budget
Fiscal Year Revenue Operating Expenses Change in Net Assets 2013 1 751 - 2014 - 708 - 2015 - 631 - 2016 - 754 - 2017 - 862 - 2018 - 885 - * Expenses are allocated to other departments. See allocation section for formulas.
Fiscal Year 2017 and Conditional Fiscal Year 2018 37 Columbia Association Sport and Fitness Department Administration
OVERVIEW Sport and Fitness Administration consists of the Sport and Fitness Department Director, the Assistant Director, one full-time and one part-time Administrative Assistant, a full-time Party Coordinator, a full-time Community Health Director, a part-time Community Health Assistant and CA’s part-time Medical Director. This group provides administrative, strategic planning and other support to the entire department. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Operating Supplies Expense between the FY 16 Estimate versus the FY 17 Budget is due primarily to a conscientious effort by management to reduce costs. • The variance in Fees Expenses between the FY 17 and FY 16 Budgets is due to the cost of Years of Service awards, the addition of the annual employee survey and the bi-annual Howard County Health Survey to be conducted in FY 17 in conjunction with the Howard County Health Department, Johns Hopkins Hospital and the Horizon Foundation that was charged to Community Services in the past.
PERSONNEL USAGE FY 16 Budget FTE ...... 3.4 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 6.0 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 6.2 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 6.2 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 38 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS SPORT AND FITNESS ADMINISTRATION Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 1 Package Plan Allocation
Total Income 1
Expenses: Salary & Wages 441 428 411 550 553 3 0.5% 528 553 25 4.7% 553 569 16 2.9% Annual Performance Incentives 12 8 1 1 100.0% 5 1 (4) -80.0% 1 1 Contract Labor 13 6 3 1 (1) -100.0% 1 (1) -100.0% Payroll Taxes 26 29 27 35 40 5 14.3% 35 40 5 14.3% 40 41 1 2.5% Employee Benefits 45 49 35 74 84 10 13.5% 74 84 10 13.5% 84 86 2 2.4% Cost Of Sales Operating Supplies/Expenses 116 123 74 50 78 28 56.0% 60 78 18 30.0% 78 80 2 2.6% Insurance 5 6 5 6 6 6 6 6 7 1 16.7% Fees 62 36 44 17 39 22 129.4% 6 39 33 550.0% 39 18 (21) -53.8% Rentals 20 22 17 11 30 19 172.7% 27 30 3 11.1% 30 31 1 3.3% Taxes Utilities 2 2 2 4 2 (2) -50.0% 4 2 (2) -50.0% 2 2 Repairs & Maintenance 7 7 5 4 4 3 4 1 33.3% 4 4 Comm.Assoc.Assess Share Depreciation 3 2 24 22 1100.0% 4 24 20 500.0% 24 45 21 87.5% Interest Expense Allocation 1 1 100.0% 1 1 100.0% 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. (751) (708) (631) (754) (862) (108) -14.3% (753) (862) (109) -14.5% (862) (885) (23) -2.7% Alloc. of Branding and Media Production
Total Operating Expenses 1
Increase/(Decrease) in Net Assets from Operations
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets
(Subsidized)/Self-Sufficient Operations
Fiscal Year 2017 and Conditional Fiscal Year 2018 39 40 BLANK INTENTIONALLY 2018 Year Fiscal Conditional and 2017 Year Fiscal
4
Columbia Association Trend Analysis - Aquatics Summary Fiscal Years 2013 - 2018
7.00
5.00
3.00
1.00 Millions
-1.00
-3.00
-5.00 2013 2014 2015 2016 2017 2018 Fiscal Year Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 3,505 6,301 (2,796) 2014 3,026 5,977 (2,951) 2015 3,173 6,033 (2,860) 2016 3,303 6,425 (3,122) 2017 3,316 6,582 (3,266) 2018 3,610 6,859 (3,249)
Fiscal Year 2017 and Conditional Fiscal Year 2018 41 Columbia Association Sport and Fitness Department Aquatics Summary Outdoor Pools Swim Center
OVERVIEW VARIANCES OVER $25,000 AND 25 PERCENT The Aquatics Division oversees CA’s 23 outdoor pools, the Swim Center and Outdoor Pools the indoor pools at Supreme Sports Club, Columbia Gym, Athletic Club and • The variance in Memberships Income between the FY 16 and FY 17 Haven on the Lake. Budgets is due to the increase in the FY 17 Budget to reflect the trend of The outdoor pools are open between May and September each year. While more members electing an aquatics’ membership over a Package Plan all 23 outdoor pools do not have the same amenities, all have wading pools, membership. and most offer lessons and swim teams. Several pools also have snack bars, hot tubs, birthday party accommodations, beach entries, special water Swim Center features and sand volleyball courts. The mini-aquatic parks at Hopewell and • The variance in Rental Income between FY 16 Estimate and FY 17 Swansfield include major slides, interactive spray pads and other expanded Budget is primarily due to the closing of the waterslide in FY 16 for amenities. All 23 of CA’s outdoor pools will be open at no charge to all replacement. Columbia residents with a Columbia card on three separate days. The • The variances in Gain (Loss) on Fixed Asset Disposals between the specific days will be announced and promoted at a later date. FY 17 Budget versus the FY 16 Estimate and Budget, and the FY 18 In FY 17 and 18, all pools will open on Memorial Day weekend. Stevens Budget are due to disposal of assets not fully depreciated related to Swim Forest Pool will open the first week in May for the extended lap swimming Center repairs and Splashdown replacement in FY 17 and FY 18. season. Additionally, at least one pool in each village will be open during • The variance in Package Plan Allocation between the FY 16 and FY 17 the week for the pre-season (when schools are still in session). The other Budgets is formula-driven and impacted by actual attendance relative to pools will be used pre-season for training and swim team practice. To enable other Package Plan facilities. See the Package Plan allocation portion of CA to operate its outdoor pools as safely as possible and because pool the allocation section for a detailed explanation of the formulas. attendance is historically lower in August, seven pools will close mid- • The increases in Depreciation between the FY 17 Budget versus the August. Six pools will remain open through the week that school begins, and FY 16 and FY 18 Budgets are the result of new construction related to 10 pools will be open for Labor Day weekend. Swansfield Pool will remain the Swim Center repairs and Splashdown replacement. open on weekends through mid-September and Steven’s Forest Pool will remain open through the end of September. • The Allocation of Administrative Services Expenses is formula-driven. See the Administrative Expenses allocation portion of the allocation The Columbia Swim Center, located in the Village of Wilde Lake, includes a section for a detailed explanation of the formulas. six-lane, 25-yard main pool; a five-lane, 25-yard program pool; a wading pool; the four-story indoor Splashdown waterslide; the Wibit™ inflatables; men’s, women’s and family locker rooms; and sauna. Programs include PERSONNEL USAGE recreational and lap swimming, lessons for all ages and skill levels, FY 16 Budget FTE ...... 71.3 FY 15 Actual ...... 536,190 Columbia Clippers Swim Team, aqua fitness classes, birthday parties and FY 16 Current Est. FTE ...... 78.6 FY 16 Current Est ...... 543,800 FY 17 Budget FTE ...... 85.0 FY 17 Budget ...... 546,500 facility rentals. FY 18 Budget FTE ...... 85.0 FY 18 Budget ...... 550,000
Fiscal Year 2017 and Conditional Fiscal Year 2018 42 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS AQUATICS SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 1,166 893 967 1,018 1,122 104 10.2% 761 1,122 361 47.4% 1,122 1,154 32 2.9% Fees 1,023 1,053 1,084 1,115 1,160 45 4.0% 1,140 1,160 20 1.8% 1,160 1,194 34 2.9% Rental Income 199 212 218 221 273 52 23.5% 237 273 36 15.2% 273 281 8 2.9% Sales 71 87 73 79 75 (4) -5.1% 91 75 (16) -17.6% 75 77 2 2.7% Gain (Loss) on Fixed Asset Disposals (17) (11) 2 (8) (223) (215) -2687.5% (8) (223) (215) -2687.5% (223) (25) 198 88.8% Other Income 23 13 7 6 6 6 6 6 6 Package Plan Allocation 1,040 779 822 872 903 31 3.6% 1,227 903 (324) -26.4% 903 923 20 2.2%
Total Income 3,505 3,026 3,173 3,303 3,316 13 0.4% 3,454 3,316 (138) -4.0% 3,316 3,610 294 8.9%
Expenses: Salary & Wages 2,148 2,177 2,201 2,475 2,487 12 0.5% 2,323 2,487 164 7.1% 2,487 2,559 72 2.9% Annual Performance Incentives 11 15 7 7 100.0% 11 7 (4) -36.4% 7 7 Contract Labor Payroll Taxes 220 202 195 236 229 (7) -3.0% 235 229 (6) -2.6% 229 236 7 3.1% Employee Benefits 141 186 159 190 236 46 24.2% 242 236 (6) -2.5% 236 243 7 3.0% Cost Of Sales 89 94 73 68 85 17 25.0% 90 85 (5) -5.6% 85 86 1 1.2% Operating Supplies/Expenses 519 614 538 536 551 15 2.8% 536 551 15 2.8% 551 568 17 3.1% Insurance 60 50 42 78 76 (2) -2.6% 84 76 (8) -9.5% 76 78 2 2.6% Fees 157 96 110 90 86 (4) -4.4% 89 86 (3) -3.4% 86 89 3 3.5% Rentals 60 32 38 46 49 3 6.5% 63 49 (14) -22.2% 49 51 2 4.1% Taxes 127 (105) 30 19 12 (7) -36.8% 28 12 (16) -57.1% 12 12 Utilities 463 404 405 408 418 10 2.5% 436 418 (18) -4.1% 418 430 12 2.9% Repairs & Maintenance 440 366 419 402 384 (18) -4.5% 372 384 12 3.2% 384 395 11 2.9% Comm.Assoc.Assess Share Depreciation 796 811 956 896 946 50 5.6% 922 946 24 2.6% 946 1,045 99 10.5% Interest Expense Allocation 120 121 89 100 77 (23) -23.0% 100 77 (23) -23.0% 77 79 2 2.6% Alloc. of Selling Expenses 289 286 236 160 162 2 1.3% 162 162 162 166 4 2.5% Alloc. of Department's Admin. 176 157 135 162 183 21 13.0% 159 183 24 15.1% 183 188 5 2.7% Alloc. of Branding and Media Production 86 99 138 294 328 34 11.6% 296 328 32 10.8% 328 339 11 3.4%
Total Operating Expenses 5,902 5,590 5,779 6,160 6,316 156 2.5% 6,148 6,316 168 2.7% 6,316 6,571 255 4.0%
Increase/(Decrease) in Net Assets from Operations (2,397) (2,564) (2,606) (2,857) (3,000) (143) -5.0% (2,694) (3,000) (306) -11.4% (3,000) (2,961) 39 1.3%
Alloc. of Admin. Serv. Expenses 399 387 254 265 266 1 0.4% 276 266 (10) -3.6% 266 288 22 8.3% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (2,796) (2,951) (2,860) (3,122) (3,266) (144) -4.6% (2,970) (3,266) (296) -10.0% (3,266) (3,249) 17 0.5%
(Subsidized)/Self-Sufficient Operations (2,796) (2,951) (2,860) (3,122) (3,266) (144) -4.6% (2,970) (3,266) (296) -10.0% (3,266) (3,249) 17 0.5%
Fiscal Year 2017 and Conditional Fiscal Year 2018 43 . Columbia Association Trend Analysis - Outdoor Pools Fiscal Years 2013 - 2018
6.00
5.00
4.00
3.00
2.00
1.00 Millions
0.00
-1.00
-2.00
-3.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 2,163 4,358 (2,195) 2014 1,744 4,073 (2,329) 2015 1,971 4,113 (2,142) 2016 2,069 4,505 (2,436) 2017 2,257 4,620 (2,363) 2018 2,318 4,707 (2,389)
Fiscal Year 2017 and Conditional Fiscal Year 2018 44 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS OUTDOOR POOLS (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 1,034 804 870 925 1,012 87 9.4% 668 1,012 344 51.5% 1,012 1,041 29 2.9% Fees 448 413 464 465 483 18 3.9% 480 483 3 0.6% 483 497 14 2.9% Rental Income 142 126 135 146 166 20 13.7% 134 166 32 23.9% 166 171 5 3.0% Sales 59 79 63 65 66 1 1.5% 77 66 (11) -14.3% 66 68 2 3.0% Gain (Loss) on Fixed Asset Disposals (17) (10) 2 (8) 8 100.0% (8) 8 100.0% Other Income 21 6 6 6 6 6 6 6 6 Package Plan Allocation 476 326 431 470 524 54 11.5% 658 524 (134) -20.4% 524 535 11 2.1%
Total Income 2,163 1,744 1,971 2,069 2,257 188 9.1% 2,015 2,257 242 12.0% 2,257 2,318 61 2.7%
Expenses: Salary & Wages 1,551 1,537 1,551 1,800 1,825 25 1.4% 1,671 1,825 154 9.2% 1,825 1,878 53 2.9% Annual Performance Incentives 5 6 5 5 100.0% 5 5 5 5 Contract Labor Payroll Taxes 164 145 139 170 167 (3) -1.8% 169 167 (2) -1.2% 167 172 5 3.0% Employee Benefits 86 111 94 110 134 24 21.8% 120 134 14 11.7% 134 138 4 3.0% Cost Of Sales 53 60 43 48 52 4 8.3% 70 52 (18) -25.7% 52 53 1 1.9% Operating Supplies/Expenses 422 525 430 423 424 1 0.2% 423 424 1 0.2% 424 437 13 3.1% Insurance 45 39 34 57 55 (2) -3.5% 63 55 (8) -12.7% 55 57 2 3.6% Fees 130 69 70 75 75 76 75 (1) -1.3% 75 77 2 2.7% Rentals 44 28 28 30 37 7 23.3% 47 37 (10) -21.3% 37 39 2 5.4% Taxes 110 (93) 25 12 9 (3) -25.0% 12 9 (3) -25.0% 9 9 Utilities 237 201 211 218 230 12 5.5% 228 230 2 0.9% 230 237 7 3.0% Repairs & Maintenance 289 268 271 254 263 9 3.5% 254 263 9 3.5% 263 271 8 3.0% Comm.Assoc.Assess Share Depreciation 581 585 632 631 629 (2) -0.3% 677 629 (48) -7.1% 629 607 (22) -3.5% Interest Expense Allocation 84 84 63 72 53 (19) -26.4% 72 53 (19) -26.4% 53 54 1 1.9% Alloc. of Selling Expenses 198 193 172 118 123 5 4.2% 108 123 15 13.9% 123 126 3 2.4% Alloc. of Department's Admin. 125 111 92 114 128 14 12.3% 112 128 16 14.3% 128 129 1 0.8% Alloc. of Branding and Media Production 61 70 94 207 230 23 11.1% 208 230 22 10.6% 230 233 3 1.3%
Total Operating Expenses 4,185 3,933 3,955 4,339 4,439 100 2.3% 4,315 4,439 124 2.9% 4,439 4,522 83 1.9%
Increase/(Decrease) in Net Assets from Operations (2,022) (2,189) (1,984) (2,270) (2,182) 88 3.9% (2,300) (2,182) 118 5.1% (2,182) (2,204) (22) -1.0%
Alloc. of Admin. Serv. Expenses 173 140 158 166 181 15 9.0% 161 181 20 12.4% 181 185 4 2.2% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (2,195) (2,329) (2,142) (2,436) (2,363) 73 3.0% (2,461) (2,363) 98 4.0% (2,363) (2,389) (26) -1.1%
(Subsidized)/Self-Sufficient Operations (2,195) (2,329) (2,142) (2,436) (2,363) 73 3.0% (2,461) (2,363) 98 4.0% (2,363) (2,389) (26) -1.1%
Fiscal Year 2017 and Conditional Fiscal Year 2018 45 . Columbia Association Trend Analysis - Swim Center Fiscal Years 2013 - 2018
3.00
2.50
2.00
1.50
1.00
0.50 Millions
0.00
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 1,342 1,943 (601) 2014 1,282 1,904 (622) 2015 1,202 1,920 (718) 2016 1,234 1,920 (686) 2017 1,059 1,962 (903) 2018 1,292 2,152 (860)
Fiscal Year 2017 and Conditional Fiscal Year 2018 46 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS SWIM CENTER (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 132 89 97 93 110 17 18.3% 93 110 17 18.3% 110 113 3 2.7% Fees 575 640 620 650 677 27 4.2% 660 677 17 2.6% 677 697 20 3.0% Rental Income 57 86 83 75 107 32 42.7% 103 107 4 3.9% 107 110 3 2.8% Sales 12 8 10 14 9 (5) -35.7% 14 9 (5) -35.7% 9 9 Gain (Loss) on Fixed Asset Disposals (1) (223) (223) -100.0% (223) (223) -100.0% (223) (25) 198 88.8% Other Income 2 7 1 Package Plan Allocation 564 453 391 402 379 (23) -5.7% 569 379 (190) -33.4% 379 388 9 2.4%
Total Income 1,342 1,282 1,202 1,234 1,059 (175) -14.2% 1,439 1,059 (380) -26.4% 1,059 1,292 233 22.0%
Expenses: Salary & Wages 597 640 650 675 662 (13) -1.9% 652 662 10 1.5% 662 681 19 2.9% Annual Performance Incentives 6 9 2 2 100.0% 6 2 (4) -66.7% 2 2 Contract Labor Payroll Taxes 56 57 56 66 62 (4) -6.1% 66 62 (4) -6.1% 62 64 2 3.2% Employee Benefits 55 75 65 80 102 22 27.5% 122 102 (20) -16.4% 102 105 3 2.9% Cost Of Sales 36 34 30 20 33 13 65.0% 20 33 13 65.0% 33 33 Operating Supplies/Expenses 97 89 108 113 127 14 12.4% 113 127 14 12.4% 127 131 4 3.1% Insurance 15 11 8 21 21 21 21 21 21 Fees 27 27 40 15 11 (4) -26.7% 13 11 (2) -15.4% 11 12 1 9.1% Rentals 16 4 10 16 12 (4) -25.0% 16 12 (4) -25.0% 12 12 Taxes 17 (12) 5 7 3 (4) -57.1% 16 3 (13) -81.3% 3 3 Utilities 226 203 194 190 188 (2) -1.1% 208 188 (20) -9.6% 188 193 5 2.7% Repairs & Maintenance 151 98 148 148 121 (27) -18.2% 118 121 3 2.5% 121 124 3 2.5% Comm.Assoc.Assess Share Depreciation 215 226 324 265 317 52 19.6% 245 317 72 29.4% 317 438 121 38.2% Interest Expense Allocation 36 37 26 28 24 (4) -14.3% 28 24 (4) -14.3% 24 25 1 4.2% Alloc. of Selling Expenses 91 93 64 42 39 (3) -7.1% 54 39 (15) -27.8% 39 40 1 2.6% Alloc. of Department's Admin. 51 46 43 48 55 7 14.6% 47 55 8 17.0% 55 59 4 7.3% Alloc. of Branding and Media Production 25 29 44 87 98 11 12.6% 88 98 10 11.4% 98 106 8 8.2%
Total Operating Expenses 1,717 1,657 1,824 1,821 1,877 56 3.1% 1,833 1,877 44 2.4% 1,877 2,049 172 9.2%
Increase/(Decrease) in Net Assets from Operations (375) (375) (622) (587) (818) (231) -39.4% (394) (818) (424) -107.6% (818) (757) 61 7.5%
Alloc. of Admin. Serv. Expenses 226 247 96 99 85 (14) -14.1% 115 85 (30) -26.1% 85 103 18 21.2% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (601) (622) (718) (686) (903) (217) -31.6% (509) (903) (394) -77.4% (903) (860) 43 4.8%
(Subsidized)/Self-Sufficient Operations (601) (622) (718) (686) (903) (217) -31.6% (509) (903) (394) -77.4% (903) (860) 43 4.8%
Fiscal Year 2017 and Conditional Fiscal Year 2018 47 . Columbia Association Trend Analysis - Fitness Clubs Summary Fiscal Years 2013 - 2018
20.00
18.00
16.00
14.00
12.00
10.00
8.00 Millions
6.00
4.00
2.00
0.00
-2.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 14,031 13,826 205 2014 13,413 13,749 (336) 2015 14,389 13,546 843 2016 14,858 13,487 1,371 2017 15,365 13,685 1,680 2018 15,492 14,096 1,396
Fiscal Year 2017 and Conditional Fiscal Year 2018 48 Columbia Association Sport and Fitness Department Fitness Club Summary Athletic Club Columbia Gym Supreme Sports Club
OVERVIEW VARIANCES OVER $25,000 AND 25 PERCENT The Athletic Club offers racquetball, squash, indoor tennis, Package Plan Athletic Club Plus Center, circuit weight and cardiovascular equipment, free weights, • The variance in Gain (Loss) on Fixed Asset Disposals between the FY 17 resistance strength training, drop-in exercise classes, Howard County’s and FY 18 Budgets is due to the disposal of assets not fully depreciated, largest hot water therapy pool, saunas, a whirlpool, locker rooms and related to renovations of the locker rooms and front entrance, KidSpace for children ages 6 months through 13 years. Personal training, improvements to fitness studios and general workout areas, as well as tai-chi, karate, yoga, Pilates, studio cycling classes and a wide variety of other facility improvements planned for FY 18. specialty classes are also available. The Athletic Club is the home base for CA’s WINN Program (When if Not Now), a special personalized program • The variance in Employee Benefits between the FY 16 and FY 17 for adults over 45. Budgets is due to trends in the Employee Benefits Expenses with fewer benefits being elected and fewer team members being eligible for the Columbia Gym offers a Package Plan Plus Center; women’s gym; retirement plan in FY 17. cardiovascular equipment; free weights; resistance strength training; drop-in exercise classes; an adult basketball/volleyball arena; KidSpace for children • The variance in Taxes between the FY 16 and FY 17 Budgets is due to a ages 6 months to 13 years; saunas; a beach-entry swimming pool; whirlpool successful property tax appeal that has resulted in a reduction of taxes. spa; men’s, women’s and family locker rooms. The indoor pool at Columbia • The variance in Repairs and Maintenance between the FY 16 and FY 17 Gym has a beach entry. The pool features a family play area, lap swimming, Budgets is primarily due to the increasing cost of maintaining an aging lessons, and water exercise classes. Personal training, tai-chi, karate, yoga, facility including structural, HVAC, roofing and plumbing repairs. studio cycling, Zumba® and a wide variety of specialty classes are also Columbia Gym available. In addition, CA’s extensive martial arts program for children and • The variances in Tuition and Enrollment Income between the FY 17 adults is based at Columbia Gym. Budget versus the FY 16 Estimate and Budget are due to the transfer of Supreme Sports Club is the CA fitness club that is open 24/7. Supreme the Columbia Gym camps budget to the Camps Division. Sports Club offers racquetball, circuit weight training, free weights, aerobic classes, Package Plan Plus Center, cardiovascular equipment, drop-in • The variance in Fee Income between the FY 16 Estimate versus FY 17 exercise classes, whirlpools, saunas, locker rooms, basketball, volleyball, Budget is primarily due to lower than expected personal training income roller skating, an indoor track, an eight-lane, 25-yard swimming pool and a through the second quarter of FY 16. We estimate program changes will women’s gym. The 8-lane, 25-yard indoor pool at the Supreme Sports Club, reverse that trend in FY 17. CA’s largest indoor pool, features lap swimming, water exercise classes and • The variances in Gain (Loss) on Fixed Asset Disposals between the recreational swimming. KidSpace for children ages 6 months through 13 FY 16 Estimate and FY 17 Budget, and between the FY 17 and FY 18 years, as well as personal training and specialty classes such as studio Budgets are due to the loss related to the disposal of assets not fully cycling, yoga and tai-chi, are also offered. The Supreme Sports Club remains depreciated, associated with the roof replacement in FY 16 and HVAC one of the busiest sports clubs in the country. projects planned for FY 17 and FY 18.
Fiscal Year 2017 and Conditional Fiscal Year 2018 49 Columbia Association Sport and Fitness Department Fitness Club Summary Athletic Club Columbia Gym Supreme Sports Club
The Supreme Sports Club The variances in Tuition and Enrollment Income between the FY 17 Budget versus the FY 16 Estimate and Budget are a result of transferring the Supreme Sports Club camps budget to the Camps Division. The variance in Fees Income between the FY 16 Estimate and the FY 17 Budget is primarily due to lower than expected personal training income
through the second quarter of FY 16. We estimate program changes will reverse that trend in FY 17. The variance in Sales Income between the FY 16 Estimate versus the FY 17 Budget is due to an increase in concession and novelty sales during Cafe/Skating events to include target goals for each session/event. The Employee Benefits Expense variance between the FY 16 and FY 17 Budgets is primarily due to the adjustment of the budget to reflect actual
benefit usage trends by current staffing. The variance in Taxes between the FY 16 and FY 17 Budgets is due to a
successful property tax appeal that has resulted in a reduction of taxes.
PERSONNEL USAGE FY 16 Budget FTE ...... 128.2 FY 15 Actual ...... 1,401,749 FY 16 Current Est. FTE ...... 115.9 FY 16 Current Est ...... 1,359,921 FY 17 Budget FTE ...... 118.4 FY 17 Budget ...... 1,361,726 FY 18 Budget FTE ...... 118.4 FY 18 Budget ...... 1,386,958
Fiscal Year 2017 and Conditional Fiscal Year 2018 50 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS FITNESS CLUBS SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 174 113 80 (80) -100.0% 219 (219) -100.0% Memberships 776 799 873 1,000 934 (66) -6.6% 821 934 113 13.8% 934 960 26 2.8% Fees 1,235 1,192 1,203 1,218 1,491 273 22.4% 1,427 1,491 64 4.5% 1,491 1,534 43 2.9% Rental Income 336 365 326 328 385 57 17.4% 354 385 31 8.8% 385 396 11 2.9% Sales 47 48 38 46 69 23 50.0% 85 69 (16) -18.8% 69 71 2 2.9% Gain (Loss) on Fixed Asset Disposals 8 5 (125) 125 100.0% (125) 125 100.0% (286) (286) -100.0% Other Income 26 6 37 5 7 2 40.0% 4 7 3 75.0% 7 7 Package Plan Allocation 11,603 10,824 11,799 12,306 12,479 173 1.4% 12,033 12,479 446 3.7% 12,479 12,810 331 2.7%
Total Income 14,031 13,413 14,389 14,858 15,365 507 3.4% 14,818 15,365 547 3.7% 15,365 15,492 127 0.8%
Expenses: Salary & Wages 4,368 4,276 4,246 4,347 4,461 114 2.6% 4,602 4,461 (141) -3.1% 4,461 4,590 129 2.9% Annual Performance Incentives 33 32 11 11 100.0% 36 11 (25) -69.4% 11 11 Contract Labor 6 12 6 11 9 (2) -18.2% 10 9 (1) -10.0% 9 9 Payroll Taxes 400 377 367 377 409 32 8.5% 416 409 (7) -1.7% 409 422 13 3.2% Employee Benefits 456 522 437 447 425 (22) -4.9% 571 425 (146) -25.6% 425 437 12 2.8% Cost Of Sales 58 61 58 54 42 (12) -22.2% 54 42 (12) -22.2% 42 43 1 2.4% Operating Supplies/Expenses 651 662 640 590 602 12 2.0% 638 602 (36) -5.6% 602 620 18 3.0% Insurance 159 115 73 195 182 (13) -6.7% 211 182 (29) -13.7% 182 187 5 2.7% Fees 153 163 175 143 117 (26) -18.2% 152 117 (35) -23.0% 117 119 2 1.7% Rentals 9 6 12 11 3 (8) -72.7% 7 3 (4) -57.1% 3 3 Taxes 299 86 214 270 255 (15) -5.6% 337 255 (82) -24.3% 255 263 8 3.1% Utilities 999 854 805 855 830 (25) -2.9% 877 830 (47) -5.4% 830 854 24 2.9% Repairs & Maintenance 1,413 1,519 1,606 1,493 1,532 39 2.6% 1,331 1,532 201 15.1% 1,532 1,576 44 2.9% Comm.Assoc.Assess Share Depreciation 1,320 1,288 1,351 1,360 1,417 57 4.2% 1,435 1,417 (18) -1.3% 1,417 1,507 90 6.4% Interest Expense Allocation 240 229 171 174 145 (29) -16.7% 174 145 (29) -16.7% 145 149 4 2.8% Alloc. of Selling Expenses 1,625 1,987 1,673 1,121 1,071 (50) -4.5% 1,052 1,071 19 1.8% 1,071 1,100 29 2.7% Alloc. of Department's Admin. 350 317 260 300 339 39 13.0% 314 339 25 8.0% 339 346 7 2.1% Alloc. of Branding and Media Production 165 203 269 550 606 56 10.2% 578 606 28 4.8% 606 621 15 2.5%
Total Operating Expenses 12,704 12,677 12,395 12,298 12,456 158 1.3% 12,795 12,456 (339) -2.6% 12,456 12,857 401 3.2%
Increase/(Decrease) in Net Assets from Operations 1,327 736 1,994 2,560 2,909 349 13.6% 2,023 2,909 886 43.8% 2,909 2,635 (274) -9.4%
Alloc. of Admin. Serv. Expenses 1,122 1,072 1,151 1,189 1,229 40 3.4% 1,185 1,229 44 3.7% 1,229 1,239 10 0.8% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 205 (336) 843 1,371 1,680 309 22.5% 838 1,680 842 100.5% 1,680 1,396 (284) -16.9%
(Subsidized)/Self-Sufficient Operations 205 (336) 843 1,371 1,680 309 22.5% 838 1,680 842 100.5% 1,680 1,396 (284) -16.9%
Fiscal Year 2017 and Conditional Fiscal Year 2018 51 . Columbia Association Trend Analysis - Athletic Club Fiscal Years 2013 - 2018
5.50
4.50
3.50
2.50
Millions 1.50
0.50
-0.50
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 3,358 3,753 (395) 2014 3,181 3,732 (551) 2015 3,555 3,665 (110) 2016 3,713 3,714 (1) 2017 3,801 3,759 42 2018 3,877 3,913 (36)
Fiscal Year 2017 and Conditional Fiscal Year 2018 52 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS ATHLETIC CLUB (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 177 172 180 210 194 (16) -7.6% 181 194 13 7.2% 194 199 5 2.6% Fees 320 413 415 405 463 58 14.3% 510 463 (47) -9.2% 463 477 14 3.0% Rental Income 22 29 35 36 38 2 5.6% 27 38 11 40.7% 38 39 1 2.6% Sales 6 3 2 2 2 4 2 (2) -50.0% 2 2 Gain (Loss) on Fixed Asset Disposals 4 4 (52) (52) -100.0% Other Income 9 5 14 3 5 2 66.7% 3 5 2 66.7% 5 5 Package Plan Allocation 2,820 2,555 2,909 3,057 3,099 42 1.4% 2,967 3,099 132 4.4% 3,099 3,207 108 3.5%
Total Income 3,358 3,181 3,555 3,713 3,801 88 2.4% 3,692 3,801 109 3.0% 3,801 3,877 76 2.0%
Expenses: Salary & Wages 1,212 1,263 1,211 1,292 1,324 32 2.5% 1,364 1,324 (40) -2.9% 1,324 1,362 38 2.9% Annual Performance Incentives 17 14 3 3 100.0% 12 3 (9) -75.0% 3 3 Contract Labor 1 3 5 1 (1) -100.0% Payroll Taxes 108 111 103 107 115 8 7.5% 127 115 (12) -9.4% 115 119 4 3.5% Employee Benefits 130 146 100 102 106 4 3.9% 160 106 (54) -33.8% 106 109 3 2.8% Cost Of Sales 2 2 1 2 1 (1) -50.0% 2 1 (1) -50.0% 1 1 Operating Supplies/Expenses 162 173 165 165 170 5 3.0% 180 170 (10) -5.6% 170 175 5 2.9% Insurance 29 22 15 38 33 (5) -13.2% 38 33 (5) -13.2% 33 33 Fees 29 33 44 33 25 (8) -24.2% 33 25 (8) -24.2% 25 25 Rentals 1 2 1 1 1 1 1 1 1 Taxes 69 25 52 55 48 (7) -12.7% 74 48 (26) -35.1% 48 50 2 4.2% Utilities 271 242 229 249 246 (3) -1.2% 217 246 29 13.4% 246 253 7 2.8% Repairs & Maintenance 436 411 440 420 434 14 3.3% 332 434 102 30.7% 434 446 12 2.8% Comm.Assoc.Assess Share Depreciation 424 381 409 398 392 (6) -1.5% 404 392 (12) -3.0% 392 450 58 14.8% Interest Expense Allocation 56 53 38 40 29 (11) -27.5% 40 29 (11) -27.5% 29 30 1 3.4% Alloc. of Selling Expenses 393 466 408 275 263 (12) -4.4% 258 263 5 1.9% 263 272 9 3.4% Alloc. of Department's Admin. 97 89 72 85 95 10 11.8% 86 95 9 10.5% 95 98 3 3.2% Alloc. of Branding and Media Production 47 56 74 154 170 16 10.4% 159 170 11 6.9% 170 176 6 3.5%
Total Operating Expenses 3,484 3,478 3,381 3,417 3,455 38 1.1% 3,487 3,455 (32) -0.9% 3,455 3,603 148 4.3%
Increase/(Decrease) in Net Assets from Operations (126) (297) 174 296 346 50 16.9% 205 346 141 68.8% 346 274 (72) -20.8%
Alloc. of Admin. Serv. Expenses 269 254 284 297 304 7 2.4% 295 304 9 3.1% 304 310 6 2.0% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (395) (551) (110) (1) 42 43 4300.0% (90) 42 132 146.7% 42 (36) (78) -185.7%
(Subsidized)/Self-Sufficient Operations (395) (551) (110) (1) 42 43 4300.0% (90) 42 132 146.7% 42 (36) (78) -185.7%
Fiscal Year 2017 and Conditional Fiscal Year 2018 53 . Columbia Association Trend Analysis - Columbia Gym Fiscal Years 2013 - 2018
7.00
6.00
5.00
4.00
3.00 Millions 2.00
1.00
0.00
-1.00 2013 2014 2015 2016 2017 2018 Fiscal Year Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 5,006 4,281 725 2014 4,754 4,198 556 2015 5,160 4,185 975 2016 5,200 4,115 1,085 2017 5,466 4,254 1,212 2018 5,368 4,377 991
Fiscal Year 2017 and Conditional Fiscal Year 2018 54 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS COLUMBIA GYM (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 52 52 30 (30) -100.0% 84 (84) -100.0% Memberships 209 245 282 320 301 (19) -5.9% 244 301 57 23.4% 301 310 9 3.0% Fees 506 417 476 477 597 120 25.2% 556 597 41 7.4% 597 614 17 2.8% Rental Income 89 83 93 72 93 21 29.2% 93 93 93 96 3 3.2% Sales 2 1 1 4 1 (3) -75.0% 4 1 (3) -75.0% 1 1 Gain (Loss) on Fixed Asset Disposals 1 (125) 125 100.0% (125) 125 100.0% (234) (234) -100.0% Other Income 6 1 1 1 1 1 1 1 1 Package Plan Allocation 4,193 3,955 4,255 4,421 4,473 52 1.2% 4,235 4,473 238 5.6% 4,473 4,580 107 2.4%
Total Income 5,006 4,754 5,160 5,200 5,466 266 5.1% 5,092 5,466 374 7.3% 5,466 5,368 (98) -1.8%
Expenses: Salary & Wages 1,413 1,347 1,359 1,330 1,386 56 4.2% 1,461 1,386 (75) -5.1% 1,386 1,426 40 2.9% Annual Performance Incentives 10 9 4 4 100.0% 8 4 (4) -50.0% 4 4 Contract Labor 1 8 1 1 (1) -100.0% 1 (1) -100.0% Payroll Taxes 129 120 117 115 132 17 14.8% 149 132 (17) -11.4% 132 136 4 3.0% Employee Benefits 164 198 189 195 186 (9) -4.6% 182 186 4 2.2% 186 191 5 2.7% Cost Of Sales 1 (1) -100.0% 1 (1) -100.0% Operating Supplies/Expenses 216 208 219 200 203 3 1.5% 208 203 (5) -2.4% 203 209 6 3.0% Insurance 33 26 18 45 46 1 2.2% 45 46 1 2.2% 46 48 2 4.3% Fees 68 62 56 52 60 8 15.4% 61 60 (1) -1.6% 60 61 1 1.7% Rentals 4 1 1 4 (4) -100.0% 4 (4) -100.0% Taxes 113 23 76 125 126 1 0.8% 125 126 1 0.8% 126 130 4 3.2% Utilities 243 219 196 206 218 12 5.8% 236 218 (18) -7.6% 218 225 7 3.2% Repairs & Maintenance 409 404 441 420 398 (22) -5.2% 346 398 52 15.0% 398 410 12 3.0% Comm.Assoc.Assess Share Depreciation 277 267 285 306 348 42 13.7% 309 348 39 12.6% 348 380 32 9.2% Interest Expense Allocation 69 67 50 48 44 (4) -8.3% 48 44 (4) -8.3% 44 45 1 2.3% Alloc. of Selling Expenses 578 718 599 400 381 (19) -4.8% 366 381 15 4.1% 381 391 10 2.6% Alloc. of Department's Admin. 104 92 77 89 102 13 14.6% 92 102 10 10.9% 102 104 2 2.0% Alloc. of Branding and Media Production 50 58 79 162 183 21 13.0% 170 183 13 7.6% 183 188 5 2.7%
Total Operating Expenses 3,881 3,818 3,772 3,699 3,817 118 3.2% 3,812 3,817 5 0.1% 3,817 3,948 131 3.4%
Increase/(Decrease) in Net Assets from Operations 1,125 936 1,388 1,501 1,649 148 9.9% 1,280 1,649 369 28.8% 1,649 1,420 (229) -13.9%
Alloc. of Admin. Serv. Expenses 400 380 413 416 437 21 5.0% 407 437 30 7.4% 437 429 (8) -1.8% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 725 556 975 1,085 1,212 127 11.7% 873 1,212 339 38.8% 1,212 991 (221) -18.2%
(Subsidized)/Self-Sufficient Operations 725 556 975 1,085 1,212 127 11.7% 873 1,212 339 38.8% 1,212 991 (221) -18.2%
Fiscal Year 2017 and Conditional Fiscal Year 2018 55 . Columbia Association Trend Analysis - Supreme Sports Club Fiscal Years 2013 - 2018
8.00
7.00
6.00
5.00
4.00
3.00 Millions
2.00
1.00
0.00
-1.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 5,667 5,792 (125) 2014 5,478 5,819 (341) 2015 5,674 5,696 (22) 2016 5,945 5,658 287 2017 6,098 5,672 426 2018 6,247 5,806 441
Fiscal Year 2017 and Conditional Fiscal Year 2018 56 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS SUPREME SPORTS CLUB (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 122 61 50 (50) -100.0% 135 (135) -100.0% Memberships 390 382 411 470 439 (31) -6.6% 396 439 43 10.9% 439 451 12 2.7% Fees 409 362 312 336 431 95 28.3% 361 431 70 19.4% 431 443 12 2.8% Rental Income 225 253 198 220 254 34 15.5% 234 254 20 8.5% 254 261 7 2.8% Sales 39 44 35 40 66 26 65.0% 77 66 (11) -14.3% 66 68 2 3.0% Gain (Loss) on Fixed Asset Disposals 3 1 Other Income 11 22 1 1 1 1 100.0% 1 1 Package Plan Allocation 4,590 4,314 4,635 4,828 4,907 79 1.6% 4,831 4,907 76 1.6% 4,907 5,023 116 2.4%
Total Income 5,667 5,478 5,674 5,945 6,098 153 2.6% 6,034 6,098 64 1.1% 6,098 6,247 149 2.4%
Expenses: Salary & Wages 1,743 1,666 1,676 1,725 1,751 26 1.5% 1,777 1,751 (26) -1.5% 1,751 1,802 51 2.9% Annual Performance Incentives 6 9 4 4 100.0% 16 4 (12) -75.0% 4 4 Contract Labor 4 1 9 9 9 9 9 9 Payroll Taxes 163 146 147 155 162 7 4.5% 140 162 22 15.7% 162 167 5 3.1% Employee Benefits 162 178 148 150 133 (17) -11.3% 229 133 (96) -41.9% 133 137 4 3.0% Cost Of Sales 56 59 57 51 41 (10) -19.6% 51 41 (10) -19.6% 41 42 1 2.4% Operating Supplies/Expenses 273 281 256 225 229 4 1.8% 250 229 (21) -8.4% 229 236 7 3.1% Insurance 97 67 40 112 103 (9) -8.0% 128 103 (25) -19.5% 103 106 3 2.9% Fees 56 68 75 58 32 (26) -44.8% 58 32 (26) -44.8% 32 33 1 3.1% Rentals 4 3 10 6 2 (4) -66.7% 2 2 2 2 Taxes 117 38 86 90 81 (9) -10.0% 138 81 (57) -41.3% 81 83 2 2.5% Utilities 485 393 380 400 366 (34) -8.5% 424 366 (58) -13.7% 366 376 10 2.7% Repairs & Maintenance 568 704 725 653 700 47 7.2% 653 700 47 7.2% 700 720 20 2.9% Comm.Assoc.Assess Share Depreciation 619 640 657 656 677 21 3.2% 722 677 (45) -6.2% 677 677 Interest Expense Allocation 115 109 83 86 72 (14) -16.3% 86 72 (14) -16.3% 72 74 2 2.8% Alloc. of Selling Expenses 654 803 666 446 427 (19) -4.3% 428 427 (1) -0.2% 427 437 10 2.3% Alloc. of Department's Admin. 149 136 111 126 142 16 12.7% 136 142 6 4.4% 142 144 2 1.4% Alloc. of Branding and Media Production 68 89 116 234 253 19 8.1% 249 253 4 1.6% 253 257 4 1.6%
Total Operating Expenses 5,339 5,381 5,242 5,182 5,184 2 0.0% 5,496 5,184 (312) -5.7% 5,184 5,306 122 2.4%
Increase/(Decrease) in Net Assets from Operations 328 97 432 763 914 151 19.8% 538 914 376 69.9% 914 941 27 3.0%
Alloc. of Admin. Serv. Expenses 453 438 454 476 488 12 2.5% 483 488 5 1.0% 488 500 12 2.5% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (125) (341) (22) 287 426 139 48.4% 55 426 371 674.5% 426 441 15 3.5%
(Subsidized)/Self-Sufficient Operations (125) (341) (22) 287 426 139 48.4% 55 426 371 674.5% 426 441 15 3.5%
Fiscal Year 2017 and Conditional Fiscal Year 2018 57 INTENTIONALLY
BLANK
Fiscal Year 2017 and Conditional Fiscal Year 2018 58 . Columbia Association Trend Analysis - Golf Club Summary Fiscal Years 2013 - 2018
6.00
5.00
4.00
3.00
2.00
1.00 Millions
0.00
-1.00
-2.00
-3.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 3,539 4,288 (749) 2014 3,074 4,340 (1,266) 2015 3,346 4,446 (1,100) 2016 3,557 4,762 (1,205) 2017 3,836 4,813 (977) 2018 3,946 4,892 (946)
Fiscal Year 2017 and Conditional Fiscal Year 2018 59 Columbia Association Sport and Fitness Department Golf Club Summary Fairway Hills Golf Club Hobbit's Glen Golf Club
OVERVIEW • The variance in Utilities Expense between the FY 16 Estimate versus the Columbia Association offers golfers two great options: Hobbit’s Glen Golf FY 17 Budget is due to the FY 16 Estimate being high related to the timing Club and Fairway Hills Golf Club. of the billings to the tenant. Fairway Hills is an 18-hole, par-70 golf course designed to serve all levels of • The variance in Depreciation Expense between the FY 16 and FY 17 golfers, and is open to the public. A full program of instruction is available. Budgets is due to the clubhouse being budgeted to open in FY 16 resulting Fairway Hills is the host site for The First Tee® of Howard County program. in a half year of depreciation versus a full year of depreciation in FY 17. The First Tee program gives children of all income levels the opportunity to • The Interest Expense Allocation is formula-driven. See the Interest learn how to play golf, and teaches life skills at the same time. The First Tee Expense allocation portion of the allocation section for a detailed program is currently offered at four affiliate courses, in addition to Fairway explanation of the formulas. Hills and Hobbit’s Glen, and at 26 of the 42 Howard County public • The Allocation of Branding and Media Production is formula-driven. See elementary schools. The First Tee® makes it possible for children of all the Branding and Media Production portion of the of the allocation section income levels to master life skills while also learning the game of golf. for a detailed explanation of the formulas. Hobbit’s Glen is a par-72 championship golf course offering a full program of instruction, tournaments and social events, as well as lessons, a practice range and two practice greens. A new full-service clubhouse opened in FY 15 and includes the Coho Grill pro shop and teaching facility, all of which are open to the public. VARIANCES OVER $25,000 AND 25 PERCENT Fairway Hills • The variance in Rental Income between the FY 16 and FY 17 Budgets is due to the adjustment in the FY 17 Budget to reflect current trends. • The variance in Employee Benefits between the FY 16 Estimate versus the FY 17 Budget is due to the conversion of two part-time positions to full- time, as well as changes in team member benefits elections. Hobbit’s Glen
• The variance in Operating Supplies/Expenses between the FY 17 and PERSONNEL USAGE FY 16 Budget FTE ...... 46.0 FY 15 Actual ...... 60,765 FY 16 Budgets is due to the adjustment of the FY 17 Budget to reflect FY 16 Current Est. FTE ...... 44.7 FY 16 Current Est ...... 59,500 current trends that include greater costs for events like the member-guest FY 17 Budget FTE ...... 39.4 FY 17 Budget ...... 63,880 tournament, additional member benefits at Coho Grill and cleaning costs FY 18 Budget FTE ...... 39.4 FY 18 Budget ...... 67,800 for new clubhouse.
Fiscal Year 2017 and Conditional Fiscal Year 2018 60 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS GOLF CLUB SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 750 733 776 878 911 33 3.8% 878 911 33 3.8% 911 938 27 3.0% Fees 1,362 1,354 1,193 1,300 1,506 206 15.8% 1,507 1,506 (1) -0.1% 1,506 1,550 44 2.9% Rental Income 340 315 308 325 360 35 10.8% 440 360 (80) -18.2% 360 371 11 3.1% Sales 167 179 147 165 165 169 165 (4) -2.4% 165 170 5 3.0% Gain (Loss) on Fixed Asset Disposals (441) Other Income 13 1 Package Plan Allocation 907 933 922 889 894 5 0.6% 908 894 (14) -1.5% 894 917 23 2.6%
Total Income 3,539 3,074 3,346 3,557 3,836 279 7.8% 3,902 3,836 (66) -1.7% 3,836 3,946 110 2.9%
Expenses: Salary & Wages 1,227 1,196 1,259 1,337 1,365 28 2.1% 1,365 1,365 1,365 1,405 40 2.9% Annual Performance Incentives 13 14 4 4 100.0% 12 4 (8) -66.7% 4 4 Contract Labor Payroll Taxes 113 107 108 116 114 (2) -1.7% 120 114 (6) -5.0% 114 117 3 2.6% Employee Benefits 191 228 173 188 245 57 30.3% 251 245 (6) -2.4% 245 252 7 2.9% Cost Of Sales 140 137 153 122 115 (7) -5.7% 121 115 (6) -5.0% 115 118 3 2.6% Operating Supplies/Expenses 253 315 300 310 303 (7) -2.3% 283 303 20 7.1% 303 312 9 3.0% Insurance 38 30 23 44 49 5 11.4% 44 49 5 11.4% 49 50 1 2.0% Fees 52 56 59 52 60 8 15.4% 32 60 28 87.5% 60 61 1 1.7% Rentals 24 39 64 23 23 23 23 23 23 Taxes 125 123 151 134 128 (6) -4.5% 134 128 (6) -4.5% 128 131 3 2.3% Utilities 132 124 114 209 127 (82) -39.2% 127 127 127 130 3 2.4% Repairs & Maintenance 384 403 470 439 375 (64) -14.6% 358 375 17 4.7% 375 386 11 2.9% Comm.Assoc.Assess Share Depreciation 589 603 763 904 942 38 4.2% 697 942 245 35.2% 942 922 (20) -2.1% Interest Expense Allocation 148 154 108 122 149 27 22.1% 122 149 27 22.1% 149 154 5 3.4% Alloc. of Selling Expenses 217 285 224 149 144 (5) -3.4% 146 144 (2) -1.4% 144 148 4 2.8% Alloc. of Department's Admin. 113 110 97 117 130 13 11.1% 106 130 24 22.6% 130 130 Alloc. of Branding and Media Production 54 69 98 212 233 21 9.9% 197 233 36 18.3% 233 234 1 0.4%
Total Operating Expenses 3,813 3,979 4,178 4,478 4,506 28 0.6% 4,138 4,506 368 8.9% 4,506 4,577 71 1.6%
Increase/(Decrease) in Net Assets from Operations (274) (905) (832) (921) (670) 251 27.3% (236) (670) (434) -183.9% (670) (631) 39 5.8%
Alloc. of Admin. Serv. Expenses 475 361 268 284 307 23 8.1% 312 307 (5) -1.6% 307 315 8 2.6% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (749) (1,266) (1,100) (1,205) (977) 228 18.9% (548) (977) (429) -78.3% (977) (946) 31 3.2%
(Subsidized)/Self-Sufficient Operations (749) (1,266) (1,100) (1,205) (977) 228 18.9% (548) (977) (429) -78.3% (977) (946) 31 3.2%
Fiscal Year 2017 and Conditional Fiscal Year 2018 61 . Columbia Association Trend Analysis - Fairway Hills Golf Club Fiscal Years 2013 - 2018
3.00
2.50
2.00
1.50
1.00
0.50 Millions
0.00
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 1,427 1,798 (371) 2014 1,458 1,860 (402) 2015 1,364 1,741 (377) 2016 1,405 1,769 (364) 2017 1,509 1,793 (284) 2018 1,553 1,833 (280)
Fiscal Year 2017 and Conditional Fiscal Year 2018 62 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS FAIRWAY HILLS GOLF CLUB (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 41 36 50 40 47 7 17.5% 40 47 7 17.5% 47 48 1 2.1% Fees 849 852 790 850 951 101 11.9% 964 951 (13) -1.3% 951 979 28 2.9% Rental Income 134 143 126 125 125 175 125 (50) -28.6% 125 129 4 3.2% Sales 96 111 91 95 90 (5) -5.3% 103 90 (13) -12.6% 90 93 3 3.3% Gain (Loss) on Fixed Asset Disposals Other Income 5 Package Plan Allocation 302 316 307 295 296 1 0.3% 332 296 (36) -10.8% 296 304 8 2.7%
Total Income 1,427 1,458 1,364 1,405 1,509 104 7.4% 1,614 1,509 (105) -6.5% 1,509 1,553 44 2.9%
Expenses: Salary & Wages 564 561 594 600 612 12 2.0% 598 612 14 2.3% 612 630 18 2.9% Annual Performance Incentives 6 6 2 2 100.0% 4 2 (2) -50.0% 2 2 Contract Labor Payroll Taxes 52 50 51 56 51 (5) -8.9% 51 51 51 53 2 3.9% Employee Benefits 87 106 71 70 100 30 42.9% 117 100 (17) -14.5% 100 103 3 3.0% Cost Of Sales 69 79 77 72 65 (7) -9.7% 72 65 (7) -9.7% 65 67 2 3.1% Operating Supplies/Expenses 117 130 122 129 110 (19) -14.7% 129 110 (19) -14.7% 110 113 3 2.7% Insurance 17 13 10 19 20 1 5.3% 19 20 1 5.3% 20 20 Fees 18 18 21 14 17 3 21.4% 13 17 4 30.8% 17 17 Rentals 13 8 7 9 10 1 11.1% 9 10 1 11.1% 10 10 Taxes 50 50 63 54 53 (1) -1.9% 54 53 (1) -1.9% 53 54 1 1.9% Utilities 55 50 53 61 58 (3) -4.9% 61 58 (3) -4.9% 58 59 1 1.7% Repairs & Maintenance 170 147 175 180 158 (22) -12.2% 158 158 158 163 5 3.2% Comm.Assoc.Assess Share Depreciation 178 200 198 186 203 17 9.1% 194 203 9 4.6% 203 201 (2) -1.0% Interest Expense Allocation 79 80 59 55 49 (6) -10.9% 55 49 (6) -10.9% 49 51 2 4.1% Alloc. of Selling Expenses 45 60 47 28 27 (1) -3.6% 30 27 (3) -10.0% 27 28 1 3.7% Alloc. of Department's Admin. 49 47 39 44 49 5 11.4% 44 49 5 11.4% 49 49 Alloc. of Branding and Media Production 23 29 39 80 88 8 10.0% 82 88 6 7.3% 88 89 1 1.1%
Total Operating Expenses 1,592 1,628 1,632 1,657 1,672 15 0.9% 1,690 1,672 (18) -1.1% 1,672 1,709 37 2.2%
Increase/(Decrease) in Net Assets from Operations (165) (170) (268) (252) (163) 89 35.3% (76) (163) (87) -114.5% (163) (156) 7 4.3%
Alloc. of Admin. Serv. Expenses 206 232 109 112 121 9 8.0% 129 121 (8) -6.2% 121 124 3 2.5% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (371) (402) (377) (364) (284) 80 22.0% (205) (284) (79) -38.5% (284) (280) 4 1.4%
(Subsidized)/Self-Sufficient Operations (371) (402) (377) (364) (284) 80 22.0% (205) (284) (79) -38.5% (284) (280) 4 1.4%
Fiscal Year 2017 and Conditional Fiscal Year 2018 63 . Columbia Association Trend Analysis - Hobbit's Glen Golf Fiscal Years 2013 - 2018
4.00
3.00
2.00
1.00 Millions
0.00
-1.00
-2.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 2,112 2,490 (378) 2014 1,616 2,480 (864) 2015 1,982 2,705 (723) 2016 2,152 2,993 (841) 2017 2,327 3,020 (693) 2018 2,393 3,059 (666)
Fiscal Year 2017 and Conditional Fiscal Year 2018 64 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS HOBBIT'S GLEN GOLF CLUB (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 709 697 726 838 864 26 3.1% 838 864 26 3.1% 864 890 26 3.0% Fees 513 502 403 450 555 105 23.3% 543 555 12 2.2% 555 571 16 2.9% Rental Income 206 172 182 200 235 35 17.5% 265 235 (30) -11.3% 235 242 7 3.0% Sales 71 68 56 70 75 5 7.1% 66 75 9 13.6% 75 77 2 2.7% Gain (Loss) on Fixed Asset Disposals (441) Other Income 8 1 Package Plan Allocation 605 617 615 594 598 4 0.7% 576 598 22 3.8% 598 613 15 2.5%
Total Income 2,112 1,616 1,982 2,152 2,327 175 8.1% 2,288 2,327 39 1.7% 2,327 2,393 66 2.8%
Expenses: Salary & Wages 663 635 665 737 753 16 2.2% 767 753 (14) -1.8% 753 775 22 2.9% Annual Performance Incentives 7 8 2 2 100.0% 8 2 (6) -75.0% 2 2 Contract Labor Payroll Taxes 61 57 57 60 63 3 5.0% 69 63 (6) -8.7% 63 64 1 1.6% Employee Benefits 104 122 102 118 145 27 22.9% 134 145 11 8.2% 145 149 4 2.8% Cost Of Sales 71 58 76 50 50 49 50 1 2.0% 50 51 1 2.0% Operating Supplies/Expenses 136 185 178 181 193 12 6.6% 154 193 39 25.3% 193 199 6 3.1% Insurance 21 17 13 25 29 4 16.0% 25 29 4 16.0% 29 30 1 3.4% Fees 34 38 38 38 43 5 13.2% 19 43 24 126.3% 43 44 1 2.3% Rentals 11 31 57 14 13 (1) -7.1% 14 13 (1) -7.1% 13 13 Taxes 75 73 88 80 75 (5) -6.3% 80 75 (5) -6.3% 75 77 2 2.7% Utilities 77 74 61 148 69 (79) -53.4% 66 69 3 4.5% 69 71 2 2.9% Repairs & Maintenance 214 256 295 259 217 (42) -16.2% 200 217 17 8.5% 217 223 6 2.8% Comm.Assoc.Assess Share Depreciation 411 403 565 718 739 21 2.9% 503 739 236 46.9% 739 721 (18) -2.4% Interest Expense Allocation 69 74 49 67 100 33 49.3% 67 100 33 49.3% 100 103 3 3.0% Alloc. of Selling Expenses 172 225 177 121 117 (4) -3.3% 116 117 1 0.9% 117 120 3 2.6% Alloc. of Department's Admin. 64 63 58 73 81 8 11.0% 62 81 19 30.6% 81 81 Alloc. of Branding and Media Production 31 40 59 132 145 13 9.8% 115 145 30 26.1% 145 145
Total Operating Expenses 2,221 2,351 2,546 2,821 2,834 13 0.5% 2,448 2,834 386 15.8% 2,834 2,868 34 1.2%
Increase/(Decrease) in Net Assets from Operations (109) (735) (564) (669) (507) 162 24.2% (160) (507) (347) -216.9% (507) (475) 32 6.3%
Alloc. of Admin. Serv. Expenses 269 129 159 172 186 14 8.1% 183 186 3 1.6% 186 191 5 2.7% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (378) (864) (723) (841) (693) 148 17.6% (343) (693) (350) -102.0% (693) (666) 27 3.9%
(Subsidized)/Self-Sufficient Operations (378) (864) (723) (841) (693) 148 17.6% (343) (693) (350) -102.0% (693) (666) 27 3.9%
Fiscal Year 2017 and Conditional Fiscal Year 2018 65 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 66 . Columbia Association Trend Analysis - Haven on the Lake Fiscal Years 2013 - 2018
4.00
3.00
2.00
1.00 0.381
Millions 0.00 0.000 0.000
-1.00
-2.00
-3.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 - - - 2014 - 203 (203) 2015 381 2,028 (1,647) 2016 766 2,752 (1,986) 2017 993 3,101 (2,108) 2018 1,017 3,181 (2,164)
Fiscal Year 2017 and Conditional Fiscal Year 2018 67 Columbia Association Sport and Fitness Department Haven on the Lake
OVERVIEW • The variance in Fees Expense between the FY 17 Budget versus the FY 16 Haven on the Lake is the mind-body wellness retreat that opened in January Estimate is primarily due to the elimination of the consultants used for 2015 offering classes including Yoga, Barre and Pilates. The healing service training and marketing in FY16. environments include a waterfall whirlpool, salt room, steam room, cold • The variances in Repair and Maintenance Expenses between the FY 17 plunge and a warm water lap pool. Haven also offers KidsSpace for children Budget versus the FY 16 Estimate and Budget are due to a readjustment of ages 6 months through 13 years. Spa services including massage, FY 17 Budget to reflect the maintenance needs of a new, high-finish acupuncture, body-wraps, holistic skin care and manicure/pedicure are property. offered through The Still Point at Haven on the Lake. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Fees Income between the FY 17 Budget versus the FY 16 Estimate is due to the continued growth and development of class participation at Haven. The variance between the FY 17 Budget versus the FY 16 Budget is due to a FY 16 start-up budget with optimistic projections and the appropriate adjustment of the FY 17 Budget to reflect current trends. • The variance in Rental Income for FY 17 Budget versus the FY 16 Estimate is due to limited development of facility rentals in FY 16. • The variances in Package Plan Allocation between the FY 17 Budget versus the FY 16 Estimate and Budget are formula-driven and impacted by actual attendance relative to other Package Plan facilities. See the Package Plan allocation portion of the allocation section for a detailed explanation of the formulas. • The variances in Payroll Taxes between the FY 17 Budget and FY 16 Estimate and Budget are a result of inadvertently inflating the FY 16 payroll taxes budget. The payroll tax budget should be approximately eight percent of Salaries and Wages.
• The variance in Employee Benefits Expense between the FY 17 Budget PERSONNEL USAGE FY 16 Budget FTE ...... 18.0 FY 15 Actual ...... 13,209 versus the FY 16 Estimate is due to changes in staffing and the timing of FY 16 Current Est. FTE ...... 18.0 FY 16 Current Est ...... 37,000 the new general manager hire. The variance between the FY 16 and 17 FY 17 Budget FTE ...... 20.1 FY 17 Budget ...... 42,108 Budgets is due to an adjustment to reflect projected staffing in FY 17. FY 18 Budget FTE ...... 20.1 FY 18 Budget ...... 42,950
Fiscal Year 2017 and Conditional Fiscal Year 2018 68 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS HAVEN ON THE LAKE Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 105 396 396 396 396 396 407 11 2.8% Fees 36 175 282 107 61.1% 750 282 (468) -62.4% 282 290 8 2.8% Rental Income (1) 15 50 35 233.3% 50 50 50 50 Sales 2 2 5 3 150.0% 5 5 100.0% 5 5 Gain (Loss) on Fixed Asset Disposals Other Income 7 5 (5) -100.0% Package Plan Allocation 232 173 260 87 50.3% 260 260 100.0% 260 265 5 1.9%
Total Income 381 766 993 227 29.6% 1,196 993 (203) -17.0% 993 1,017 24 2.4%
Expenses: Salary & Wages 5 508 848 943 95 11.2% 848 943 95 11.2% 943 971 28 3.0% Annual Performance Incentives 1 1 100.0% 1 1 100.0% 1 1 Contract Labor Payroll Taxes 44 102 70 (32) -31.4% 102 70 (32) -31.4% 70 72 2 2.9% Employee Benefits 23 40 71 31 77.5% 107 71 (36) -33.6% 71 73 2 2.8% Cost Of Sales 3 2 3 1 50.0% 3 3 100.0% 3 3 Operating Supplies/Expenses 40 315 181 155 (26) -14.4% 171 155 (16) -9.4% 155 160 5 3.2% Insurance 82222 2222 2222 Fees 93 172 57 1 (56) -98.2% 1 1 100.0% 1 1 Rentals 13 530 747 905 158 21.2% 747 905 158 21.2% 905 932 27 3.0% Taxes 2 2 100.0% 2 2 100.0% 2 2 Utilities 2 69 76 7 10.1% 69 76 7 10.1% 76 78 2 2.6% Repairs & Maintenance 42 151 68 152 84 123.5% 51 152 101 198.0% 152 157 5 3.3% Comm.Assoc.Assess Share Depreciation 101 263 272 9 3.4% 230 272 42 18.3% 272 272 Interest Expense Allocation 44 51 7 15.9% 44 51 7 15.9% 51 52 1 2.0% Alloc. of Selling Expenses 44 48 52 4 8.3% 32 52 20 62.5% 52 54 2 3.8% Alloc. of Department's Admin. 6 48 71 88 17 23.9% 69 88 19 27.5% 88 89 1 1.1% Alloc. of Branding and Media Production 4 49 129 158 29 22.5% 128 158 30 23.4% 158 161 3 1.9%
Total Operating Expenses 203 1,998 2,691 3,022 331 12.3% 2,620 3,022 402 15.3% 3,022 3,100 78 2.6%
Increase/(Decrease) in Net Assets from Operations (203) (1,617) (1,925) (2,029) (104) -5.4% (1,424) (2,029) (605) -42.5% (2,029) (2,083) (54) -2.7%
Alloc. of Admin. Serv. Expenses 30 61 79 18 29.5% 96 79 (17) -17.7% 79 81 2 2.5% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (203) (1,647) (1,986) (2,108) (122) -6.1% (1,520) (2,108) (588) -38.7% (2,108) (2,164) (56) -2.7%
(Subsidized)/Self-Sufficient Operations (203) (1,647) (1,986) (2,108) (122) -6.1% (1,520) (2,108) (588) -38.7% (2,108) (2,164) (56) -2.7%
Fiscal Year 2017 and Conditional Fiscal Year 2018 69 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 70 . Columbia Association Trend Analysis - Ice Rink Fiscal Years 2013 - 2018
2.00
1.50
1.00 Millions 0.50
0.00
-0.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 979 1,199 (220) 2014 1,037 1,127 (90) 2015 1,081 1,136 (55) 2016 1,103 1,302 (199) 2017 1,142 1,251 (109) 2018 1,137 1,349 (212)
Fiscal Year 2017 and Conditional Fiscal Year 2018 71 Columbia Association Sport and Fitness Department Ice Rink
OVERVIEW The Columbia Ice Rink offers daily public ice skating sessions, skate rental, snack bar, group lessons including instructional hockey, hourly rentals, birthday parties, figure skating and Stick and Puck hockey. Columbia Ice Rink is home to the Columbia Figure Skating Club, which showcases an annual Nutcracker Ice show, and Spring Ice show. The youth hockey club, Howard County Youth Hockey Club, also hosts an annual Regional Silver Stick hockey tournament during the Thanksgiving weekend drawing players from New York to South Carolina. A number of other ice hockey leagues also use the rink. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Gain (Loss) on Fixed Asset Disposals between the FY 17 and FY 18 Budgets is due to the loss associated with the disposal of assets that are not fully depreciated related to construction and facility improvements planned for FY 18. • The variance in Depreciation Expense between the FY 17 and FY 18 Budgets is due to planned renovations to the locker rooms, modifications to the front entrance, improvements to the restrooms and upgrades to the team locker rooms, as well as other facility enhancements.
PERSONNEL USAGE FY 16 Budget FTE ...... 14.0 FY 15 Actual ...... 98,024 FY 16 Current Est. FTE ...... 15.0 FY 16 Current Est ...... 99,000 FY 17 Budget FTE ...... 13.8 FY 17 Budget ...... 93,060 FY 18 Budget FTE ...... 13.8 FY 18 Budget ...... 102,960
Fiscal Year 2017 and Conditional Fiscal Year 2018 72 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS ICE RINK Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 2 2 1 2 (2) -100.0% 2 (2) -100.0% Fees 333 375 387 390 433 43 11.0% 418 433 15 3.6% 433 446 13 3.0% Rental Income 565 589 620 630 625 (5) -0.8% 630 625 (5) -0.8% 625 643 18 2.9% Sales 59 57 54 60 58 (2) -3.3% 76 58 (18) -23.7% 58 60 2 3.4% Gain (Loss) on Fixed Asset Disposals (38) (38) -100.0% Other Income 2 1 1 1 5 4 400.0% 1 5 4 400.0% 5 5 Package Plan Allocation 18 13 18 20 21 1 5.0% 32 21 (11) -34.4% 21 21
Total Income 979 1,037 1,081 1,103 1,142 39 3.5% 1,159 1,142 (17) -1.5% 1,142 1,137 (5) -0.4%
Expenses: Salary & Wages 319 334 351 355 376 21 5.9% 331 376 45 13.6% 376 387 11 2.9% Annual Performance Incentives 4 5 1 1 100.0% 4 1 (3) -75.0% 1 1 Contract Labor Payroll Taxes 30 30 30 35 34 (1) -2.9% 33 34 1 3.0% 34 35 1 2.9% Employee Benefits 23 29 27 33 33 33 33 33 34 1 3.0% Cost Of Sales 43 40 37 51 38 (13) -25.5% 51 38 (13) -25.5% 38 40 2 5.3% Operating Supplies/Expenses 46 54 47 67 58 (9) -13.4% 67 58 (9) -13.4% 58 60 2 3.4% Insurance 58 38 20 69 56 (13) -18.8% 77 56 (21) -27.3% 56 58 2 3.6% Fees 83 101 109 133 107 (26) -19.5% 103 107 4 3.9% 107 110 3 2.8% Rentals 2 4 4 2 (2) -100.0% Taxes 29 11 20 23 18 (5) -21.7% 30 18 (12) -40.0% 18 18 Utilities 180 156 148 155 155 187 155 (32) -17.1% 155 159 4 2.6% Repairs & Maintenance 145 83 81 87 82 (5) -5.7% 87 82 (5) -5.7% 82 85 3 3.7% Comm.Assoc.Assess Share Depreciation 96 100 109 102 99 (3) -2.9% 104 99 (5) -4.8% 99 160 61 61.6% Interest Expense Allocation 8 11 7 8 5 (3) -37.5% 8 5 (3) -37.5% 5 6 1 20.0% Alloc. of Selling Expenses 3 3 3 2 2 3 2 (1) -33.3% 2 2 Alloc. of Department's Admin. 35 31 26 33 34 1 3.0% 32 34 2 6.3% 34 37 3 8.8% Alloc. of Branding and Media Production 17 19 26 59 62 3 5.1% 60 62 2 3.3% 62 66 4 6.5%
Total Operating Expenses 1,121 1,044 1,050 1,214 1,160 (54) -4.4% 1,210 1,160 (50) -4.1% 1,160 1,258 98 8.4%
Increase/(Decrease) in Net Assets from Operations (142) (7) 31 (111) (18) 93 83.8% (51) (18) 33 64.7% (18) (121) (103) -572.2%
Alloc. of Admin. Serv. Expenses 78 83 86 88 91 3 3.4% 93 91 (2) -2.2% 91 91 Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (220) (90) (55) (199) (109) 90 45.2% (144) (109) 35 24.3% (109) (212) (103) -94.5%
(Subsidized)/Self-Sufficient Operations (220) (90) (55) (199) (109) 90 45.2% (144) (109) 35 24.3% (109) (212) (103) -94.5%
Fiscal Year 2017 and Conditional Fiscal Year 2018 73 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 74 . Columbia Association Trend Analysis - Indoor/Outdoor Tennis Clubs Fiscal Years 2013 - 2018
3.00
2.75
2.50
2.25
2.00
1.75
1.50
1.25
1.00 Millions 0.75
0.50
0.25
0.00
-0.25
-0.50
-0.75 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 1,515 1,589 (74) 2014 1,547 1,643 (96) 2015 1,692 1,781 (89) 2016 1,779 1,817 (38) 2017 1,804 2,091 (287) 2018 1,790 2,335 (545)
Fiscal Year 2017 and Conditional Fiscal Year 2018 75 Columbia Association Sport and Fitness Department Indoor/Outdoor Tennis Clubs
OVERVIEW expenses associated with enhancing the member experience by replacing The Tennis Division operates 33 courts at four tennis facilities. It operates nets and other court equipment. three outdoor tennis clubs (Owen Brown Tennis Club, Wilde Lake Tennis The variances in Depreciation between the FY 17 Budget versus the FY 16 Club and The Racquet Club at Hobbit’s Glen), as well as four indoor courts Estimate and Budget and the FY 18 Budget are related to the planned at the Athletic Club and the five-court indoor air structure at the Owen construction of a new tennis facility. Brown Tennis Club. The 11 outdoor courts at the Wilde Lake Tennis Club and the seven outdoor courts at Owen Brown Tennis Club are fully lighted for evening play. The Racquet Club at Hobbit’s Glen features six Har-Tru clay courts. The division offers all types of world-class programs and services including a full array of instructional, social and competitive programs for tennis players of all ages and abilities. VARIANCES OVER $25,000 AND 25 PERCENT The variances in Tuition and Enrollment Income between the FY 17 Budget and the FY 16 Budget and Estimate are due to the transfer of the tennis camps budget to the Camps Division. The variance in Memberships between the FY 17 Budget versus the FY 16 Budget is due to actual trends in membership revenue. The variance in Gain (Loss) on Fixed Asset Disposals between the FY 17 and FY 18 Budgets is due to the projected loss related to the disposition of
the tennis bubble in FY 18. The variance in Package Plan Allocation between the FY 17 and FY 16 Budgets is formula-driven and is impacted due to the adjustment to the
number of visits for the United States Tennis Association (USTA) league play. The general manager revised the assumptions used for USTA beginning in FY 15; however, the FY 16 Budget had already been approved at that time. The variance in Employee Benefits Expense between the FY 16 and FY 17 Budgets is due to actual trends in employee benefits expenses with fewer benefits being elected than expected in FY 16. PERSONNEL USAGE FY 16 Budget FTE ...... 24.2 FY 15 Actual ...... 48,500 The variance in Operating Supplies/Expenses between the FY 16 Budget FY 16 Current Est. FTE ...... 16.6 FY 16 Current Est ...... 52,500 FY 17 Budgets is due to actual trends with the addition of new programs FY 17 Budget FTE ...... 16.0 FY 17 Budget ...... 55,000 resulting in purchases of specialized training equipment, as well as FY 18 Budget FTE ...... 17.0 FY 18 Budget ...... 57,500
Fiscal Year 2017 and Conditional Fiscal Year 2018 76 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS INDOOR AND OUTDOOR TENNIS CLUBS Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 38 39 (39) -100.0% 41 (41) -100.0% Memberships 44 49 48 53 42 (11) -20.8% 76 42 (34) -44.7% 42 43 1 2.4% Fees 1,155 1,251 1,457 1,525 1,596 71 4.7% 1,550 1,596 46 3.0% 1,596 1,642 46 2.9% Rental Income 4 4 4 8 4 (4) -50.0% 8 4 (4) -50.0% 4 4 Sales 9 9 15 10 18 8 80.0% 8 18 10 125.0% 18 18 Gain (Loss) on Fixed Asset Disposals (30) (64) (64) -100.0% Other Income 3 6 2 (2) -100.0% 2 (2) -100.0% Package Plan Allocation 300 258 130 142 144 2 1.4% 388 144 (244) -62.9% 144 147 3 2.1%
Total Income 1,515 1,547 1,692 1,779 1,804 25 1.4% 2,073 1,804 (269) -13.0% 1,804 1,790 (14) -0.8%
Expenses: Salary & Wages 708 707 761 800 824 24 3.0% 775 824 49 6.3% 824 848 24 2.9% Annual Performance Incentives 4 4 2 2 100.0% 4 2 (2) -50.0% 2 2 Contract Labor Payroll Taxes 62 59 62 64 72 8 12.5% 66 72 6 9.1% 72 75 3 4.2% Employee Benefits 57 64 75 85 80 (5) -5.9% 144 80 (64) -44.4% 80 82 2 2.5% Cost Of Sales 7 8 15 10 13 3 30.0% 6 13 7 116.7% 13 13 Operating Supplies/Expenses 80 97 123 105 118 13 12.4% 78 118 40 51.3% 118 121 3 2.5% Insurance 11 8 5 15 15 15 15 15 15 Fees 5 9 33 3 1 (2) -66.7% 3 1 (2) -66.7% 1 1 Rentals 1 4 5 5 4 (1) -20.0% 1 4 3 300.0% 4 4 Taxes 16 2 10 12 9 (3) -25.0% 17 9 (8) -47.1% 9 9 Utilities 172 168 139 145 164 19 13.1% 145 164 19 13.1% 164 169 5 3.0% Repairs & Maintenance 72 87 78 55 70 15 27.3% 62 70 8 12.9% 70 72 2 2.9% Comm.Assoc.Assess Share Depreciation 143 163 216 211 382 171 81.0% 285 382 97 34.0% 382 568 186 48.7% Interest Expense Allocation 18 20 17 23 18 (5) -21.7% 23 18 (5) -21.7% 18 19 1 5.6% Alloc. of Selling Expenses 45 52 23 16 15 (1) -6.3% 38 15 (23) -60.5% 15 15 Alloc. of Department's Admin. 45 44 40 45 57 12 26.7% 47 57 10 21.3% 57 64 7 12.3% Alloc. of Branding and Media Production 22 27 40 81 103 22 27.2% 87 103 16 18.4% 103 115 12 11.7%
Total Operating Expenses 1,468 1,519 1,646 1,675 1,947 272 16.2% 1,796 1,947 151 8.4% 1,947 2,192 245 12.6%
Increase/(Decrease) in Net Assets from Operations 47 28 46 104 (143) (247) -237.5% 277 (143) (420) -151.6% (143) (402) (259) -181.1%
Alloc. of Admin. Serv. Expenses 121 124 135 142 144 2 1.4% 166 144 (22) -13.3% 144 143 (1) -0.7% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (74) (96) (89) (38) (287) (249) -655.3% 111 (287) (398) -358.6% (287) (545) (258) -89.9%
(Subsidized)/Self-Sufficient Operations (74) (96) (89) (38) (287) (249) -655.3% 111 (287) (398) -358.6% (287) (545) (258) -89.9%
Fiscal Year 2017 and Conditional Fiscal Year 2018 77 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 78 . Columbia Association Trend Analysis - Member Advantage Fiscal Years 2013 - 2018
1.80
1.60
1.40
1.20
1.00
0.80 Millions
0.60
0.40
0.20
0.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 1,135 733 402 2014 1,596 1,227 369 2015 1,233 776 457 2016 1,049 592 457 2017 1,102 636 466 2018 1,132 654 478
Fiscal Year 2017 and Conditional Fiscal Year 2018 79 Columbia Association Sport and Fitness Department Member Advantage
OVERVIEW Member Advantage provides discounts to members for over 100 local merchants, as well as discounts on many CA lessons and other programs. Member Advantage also sells tickets to a variety of local and regional events. VARIANCES OVER $25,000 AND 25 PERCENT • None
PERSONNEL USAGE FY 16 Budget FTE ...... 1.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 1.0 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 1.0 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 1.0 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 80 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS MEMBER ADVANTAGE Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 1 1 (1) -100.0% 1 (1) -100.0% Fees 18 Rental Income Sales 422 816 508 409 459 50 12.2% 459 459 459 472 13 2.8% Gain (Loss) on Fixed Asset Disposals Other Income 1 Package Plan Allocation 712 778 717 639 643 4 0.6% 733 643 (90) -12.3% 643 660 17 2.6%
Total Income 1,135 1,596 1,233 1,049 1,102 53 5.1% 1,193 1,102 (91) -7.6% 1,102 1,132 30 2.7%
Expenses: Salary & Wages 38 38 39 51 47 (4) -7.8% 51 47 (4) -7.8% 47 48 1 2.1% Annual Performance Incentives Contract Labor Payroll Taxes 3 3 3 6 4 (2) -33.3% 6 4 (2) -33.3% 4 4 Employee Benefits 10 7 7 13 10 (3) -23.1% 13 10 (3) -23.1% 10 10 Cost Of Sales 469 854 501 344 389 45 13.1% 389 389 389 400 11 2.8% Operating Supplies/Expenses 3 4 4 6 6 6 6 6 6 Insurance Fees 13 Rentals Taxes Utilities Repairs & Maintenance Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses 94 133 95 54 51 (3) -5.6% 60 51 (9) -15.0% 51 53 2 3.9% Alloc. of Department's Admin. 17 29 14 12 15 3 25.0% 13 15 2 15.4% 15 15 Alloc. of Branding and Media Production 8 18 14 22 26 4 18.2% 25 26 1 4.0% 26 27 1 3.8%
Total Operating Expenses 642 1,099 677 508 548 40 7.9% 563 548 (15) -2.7% 548 563 15 2.7%
Increase/(Decrease) in Net Assets from Operations 493 497 556 541 554 13 2.4% 630 554 (76) -12.1% 554 569 15 2.7%
Alloc. of Admin. Serv. Expenses 91 128 99 84 88 4 4.8% 95 88 (7) -7.4% 88 91 3 3.4% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 402 369 457 457 466 9 2.0% 535 466 (69) -12.9% 466 478 12 2.6%
(Subsidized)/Self-Sufficient Operations 402 369 457 457 466 9 2.0% 535 466 (69) -12.9% 466 478 12 2.6%
Fiscal Year 2017 and Conditional Fiscal Year 2018 81 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 82 . Columbia Association Trend Analysis - SkatePark/SportsPark Summary Fiscal Years 2013 - 2018
1.00
0.50
0.00 Millions
-0.50
-1.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 258 521 (263) 2014 333 518 (185) 2015 319 496 (177) 2016 311 534 (223) 2017 313 575 (262) 2018 321 589 (268)
Fiscal Year 2017 and Conditional Fiscal Year 2018 83 Columbia Association Sport and Fitness Department SkatePark/SportsPark
OVERVIEW Columbia SportsPark includes an 18-hole miniature golf course, 10 batting cages with both baseball and softball at varying speeds, two 600 square-foot picnic pavilions, a playground/outdoor patio with seating and a ping pong table, and a clubhouse with arcade games and a snack bar. Two ball fields on the north side of the SportsPark had been used for baseball camps the past seven summers, but that space is now occupied by the DogPark. The Columbia SportsPark has become a very popular venue for corporate, family and group outings, and the facility will continue to be available for these types of private rentals in FY 17 and FY 18. The SkatePark is immediately adjacent to the SportsPark and features 18 ramps and jumps. Package Plan members may use the SkatePark at no cost; a nominal daily fee is charged to residents, and annual passes are available.
VARIANCES OVER $25,000 AND 25 PERCENT SkatePark The variances in Tuition and Enrollment Income between the FY 17 Budget and the FY 16 Budget and Estimate are due to the transfer of the SkatePark camps budget to the Camps Division. SportsPark
The variance in Rental Income for FY 16 Estimate versus FY 17 Budget is primarily due to an increased focus on generating more corporate outing sales.
The variance in Package Plan Allocation between the FY 17 and FY 16 Budget is formula-driven, and is impacted by actual attendance relative to PERSONNEL USAGE the other Package Plan facilities. See the Package Plan allocation portion FY 16 Budget FTE ...... 5.1 FY 15 Actual ...... 9,227 FY 16 Current Est. FTE ...... 5.1 FY 16 Current Est ...... 9,232 of the allocation section for a detailed explanation of the formulas. FY 17 Budget FTE ...... 5.1 FY 17 Budget ...... 9,500 FY 18 Budget FTE ...... 5.1 FY 18 Budget ...... 10,000
Note: The usage reflects check-ins which is made up of members and residents. The usage data does not reflect non-members using the facility.
Fiscal Year 2017 and Conditional Fiscal Year 2018 84 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS SKATEPARK/SPORTSPARK SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 28 25 26 (26) -100.0% 28 (28) -100.0% Memberships 1 (1) -100.0% Fees 94 112 105 115 108 (7) -6.1% 102 108 6 5.9% 108 111 3 2.8% Rental Income 46 69 67 45 77 32 71.1% 77 77 77 79 2 2.6% Sales 11 17 16 16 19 3 18.8% 19 19 19 19 Gain (Loss) on Fixed Asset Disposals Other Income 1 Package Plan Allocation 106 107 106 109 109 79 109 30 38.0% 109 112 3 2.8%
Total Income 258 333 319 311 313 2 0.6% 306 313 7 2.3% 313 321 8 2.6%
Expenses: Salary & Wages 155 141 145 149 151 2 1.3% 149 151 2 1.3% 151 155 4 2.6% Annual Performance Incentives 2 2 (2) -100.0% Contract Labor Payroll Taxes 15 13 13 15 13 (2) -13.3% 15 13 (2) -13.3% 13 14 1 7.7% Employee Benefits 10 15 17 14 30 16 114.3% 14 30 16 114.3% 30 31 1 3.3% Cost Of Sales 12 13 10 14 11 (3) -21.4% 14 11 (3) -21.4% 11 11 Operating Supplies/Expenses 28 33 33 31 36 5 16.1% 31 36 5 16.1% 36 37 1 2.8% Insurance 5 4 3 5 3 (2) -40.0% 5 3 (2) -40.0% 3 4 1 33.3% Fees 24 15 15 10 11 1 10.0% 10 11 1 10.0% 11 12 1 9.1% Rentals 6 1 3 5 5 100.0% 7 5 (2) -28.6% 5 5 Taxes 7 9 9 9 9 9 9 9 9 Utilities 26 23 20 27 26 (1) -3.7% 30 26 (4) -13.3% 26 27 1 3.8% Repairs & Maintenance 45 53 29 39 44 5 12.8% 42 44 2 4.8% 44 46 2 4.5% Comm.Assoc.Assess Share Depreciation 108 108 120 135 139 4 3.0% 117 139 22 18.8% 139 140 1 0.7% Interest Expense Allocation 23 22 16 15 18 3 20.0% 15 18 3 20.0% 18 19 1 5.6% Alloc. of Selling Expenses 14 18 14 9 9 7 9 2 28.6% 9 9 Alloc. of Department's Admin. 15 14 11 14 16 2 14.3% 13 16 3 23.1% 16 16 Alloc. of Branding and Media Production 7 9 11 24 29 5 20.8% 25 29 4 16.0% 29 29
Total Operating Expenses 500 491 471 510 550 40 7.8% 505 550 45 8.9% 550 564 14 2.5%
Increase/(Decrease) in Net Assets from Operations (242) (158) (152) (199) (237) (38) -19.1% (199) (237) (38) -19.1% (237) (243) (6) -2.5%
Alloc. of Admin. Serv. Expenses 21 27 25 24 25 1 4.2% 24 25 1 4.2% 25 25 Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (263) (185) (177) (223) (262) (39) -17.5% (223) (262) (39) -17.5% (262) (268) (6) -2.3%
(Subsidized)/Self-Sufficient Operations (263) (185) (177) (223) (262) (39) -17.5% (223) (262) (39) -17.5% (262) (268) (6) -2.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 85 . Columbia Association Trend Analysis - SkatePark Fiscal Years 2013 - 2018
0.10 Millions 0.00
-0.10 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 35 76 (41) 2014 34 71 (37) 2015 30 79 (49) 2016 31 70 (39) 2017 6 62 (56) 2018 6 63 (57)
Fiscal Year 2017 and Conditional Fiscal Year 2018 86 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS SKATEPARK (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 28 25 26 (26) -100.0% 28 (28) -100.0% Memberships 1 (1) -100.0% Fees 29 5 3 4 5 1 25.0% 6 5 (1) -16.7% 5 5 Rental Income 1 Sales Gain (Loss) on Fixed Asset Disposals Other Income Package Plan Allocation 6 1 1 1 1 7 1 (6) -85.7% 1 1
Total Income 35 34 30 31 6 (25) -80.6% 42 6 (36) -85.7% 6 6
Expenses: Salary & Wages 28 32 34 27 21 (6) -22.2% 27 21 (6) -22.2% 21 21 Annual Performance Incentives Contract Labor Payroll Taxes 3 3 3 2 2 2 2 2 2 Employee Benefits 1 2 2 Cost Of Sales Operating Supplies/Expenses 6 6 9 7 7 7 7 7 7 Insurance 1 1 1 1 1 1 1 1 1 Fees 2 2 2 1 1 1 1 1 1 Rentals 3 (3) -100.0% Taxes 1 (1) -100.0% 1 (1) -100.0% Utilities 7 6 5 9 6 (3) -33.3% 10 6 (4) -40.0% 6 6 Repairs & Maintenance 1 5 3 6 3 100.0% 6 6 6 6 Comm.Assoc.Assess Share Depreciation 18 11 11 11 12 1 9.1% 12 12 12 13 1 8.3% Interest Expense Allocation 2 2 1 1 1 1 1 1 1 Alloc. of Selling Expenses 1 1 (1) -100.0% Alloc. of Department's Admin. 2 2 2 2 2 2 2 2 2 Alloc. of Branding and Media Production 1 1 2 3 3 4 3 (1) -25.0% 3 3
Total Operating Expenses 73 68 77 68 62 (6) -8.8% 78 62 (16) -20.5% 62 63 1 1.6%
Increase/(Decrease) in Net Assets from Operations (38) (34) (47) (37) (56) (19) -51.4% (36) (56) (20) -55.6% (56) (57) (1) -1.8%
Alloc. of Admin. Serv. Expenses 3 3 2 2 (2) -100.0% 3 (3) -100.0% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (41) (37) (49) (39) (56) (17) -43.6% (39) (56) (17) -43.6% (56) (57) (1) -1.8%
(Subsidized)/Self-Sufficient Operations (41) (37) (49) (39) (56) (17) -43.6% (39) (56) (17) -43.6% (56) (57) (1) -1.8%
Fiscal Year 2017 and Conditional Fiscal Year 2018 87 . Columbia Association Trend Analysis - SportsPark Fiscal Years 2013 - 2018
1.00
0.50
0.00 Millions
-0.50
-1.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 223 445 (222) 2014 299 447 (148) 2015 289 417 (128) 2016 280 464 (184) 2017 307 513 (206) 2018 315 526 (211)
Fiscal Year 2017 and Conditional Fiscal Year 2018 88 Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESS SPORTSPARK (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees 65 107 102 111 103 (8) -7.2% 96 103 7 7.3% 103 106 3 2.9% Rental Income 46 69 66 45 77 32 71.1% 77 77 77 79 2 2.6% Sales 11 17 16 16 19 3 18.8% 19 19 19 19 Gain (Loss) on Fixed Asset Disposals Other Income 1 Package Plan Allocation 100 106 105 108 108 72 108 36 50.0% 108 111 3 2.8%
Total Income 223 299 289 280 307 27 9.6% 264 307 43 16.3% 307 315 8 2.6%
Expenses: Salary & Wages 127 109 111 122 130 8 6.6% 122 130 8 6.6% 130 134 4 3.1% Annual Performance Incentives 2 2 (2) -100.0% Contract Labor Payroll Taxes 12 10 10 13 11 (2) -15.4% 13 11 (2) -15.4% 11 12 1 9.1% Employee Benefits 9 13 15 14 30 16 114.3% 14 30 16 114.3% 30 31 1 3.3% Cost Of Sales 12 13 10 14 11 (3) -21.4% 14 11 (3) -21.4% 11 11 Operating Supplies/Expenses 22 27 24 24 29 5 20.8% 24 29 5 20.8% 29 30 1 3.4% Insurance 4 3 2 4 2 (2) -50.0% 4 2 (2) -50.0% 2 3 1 50.0% Fees 22 13 13 9 10 1 11.1% 9 10 1 11.1% 10 11 1 10.0% Rentals 6 1 3 5 5 100.0% 4 5 1 25.0% 5 5 Taxes 7 9 9 8 9 1 12.5% 8 9 1 12.5% 9 9 Utilities 19 17 15 18 20 2 11.1% 20 20 20 21 1 5.0% Repairs & Maintenance 44 53 24 36 38 2 5.6% 36 38 2 5.6% 38 40 2 5.3% Comm.Assoc.Assess Share Depreciation 90 97 109 124 127 3 2.4% 105 127 22 21.0% 127 127 Interest Expense Allocation 21 20 15 14 17 3 21.4% 14 17 3 21.4% 17 18 1 5.9% Alloc. of Selling Expenses 13 18 14 9 9 6 9 3 50.0% 9 9 Alloc. of Department's Admin. 13 12 9 12 14 2 16.7% 11 14 3 27.3% 14 14 Alloc. of Branding and Media Production 6 8 9 21 26 5 23.8% 21 26 5 23.8% 26 26
Total Operating Expenses 427 423 394 442 488 46 10.4% 427 488 61 14.3% 488 501 13 2.7%
Increase/(Decrease) in Net Assets from Operations (204) (124) (105) (162) (181) (19) -11.7% (163) (181) (18) -11.0% (181) (186) (5) -2.8%
Alloc. of Admin. Serv. Expenses 18 24 23 22 25 3 13.6% 21 25 4 19.0% 25 25 Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (222) (148) (128) (184) (206) (22) -12.0% (184) (206) (22) -12.0% (206) (211) (5) -2.4%
(Subsidized)/Self-Sufficient Operations (222) (148) (128) (184) (206) (22) -12.0% (184) (206) (22) -12.0% (206) (211) (5) -2.4%
Fiscal Year 2017 and Conditional Fiscal Year 2018 89 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 90 Community Services Columbia Association Department of Community Services At a Glance
In fulfilling CA’s mission to foster the growth of individuals, the Columbia Archives is a community resource and a center for scholarly research and maintains a comprehensive collection of Department of Community Services’ FY 17 and FY 18 Budgets offer a wide materials pertaining to the history of Columbia; range of cultural and community service programs designed to make living in Columbia Community Exchange, the time bank program, creates Columbia an enjoyable and enriching experience. Community Services social networks and an incentive system for neighbors to take care of each other; and, strives to ensure a high standard of building maintenance, quality programs Through the City-Wide Grants program, CA assists with community for children, youth and adults, opportunities for citizen involvement in the needs by forming partnerships with non-profit organizations. community and continued training and development of the department’s professional staff. The programs, services and facilities operated by Community Services serve children, teens and adults. They include:
Twenty-two licensed Before and After School Care programs and over 14 different summer camps provide an array of experiences for children; A teen center and teen outreach programs provide activities for teens; The International Exchange and Multi-Cultural Programs offer exchange programs with Columbia's sister cities in France, Spain and Ghana as well as local cultural educational opportunities; Summer Lakefront Festival at Lake Kittamaqundi presents free entertainment (concerts, movies, dance instruction, etc.) for all ages from June through mid-September; Exhibits, camps, workshops, classes and lectures in the visual arts are provided year-round at the Columbia Art Center; Volunteer Center Serving Howard County stimulates and expands volunteerism in the community through connecting people to the needs of non-profit and public agencies;
Fiscal Year 2017 and Conditional Fiscal Year 2018 91
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Fiscal Year 2017 and Conditional Fiscal Year 2018 92 . Columbia Association Trend Analysis - Department of Community Services Summary Fiscal Years 2013 - 2018
13.00
8.00
3.00 Millions
-2.00
-7.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 3,908 8,414 (4,506) 2014 4,099 6,082 (1,983) 2015 4,096 6,025 (1,929) 2016 4,239 6,552 (2,313) 2017 4,518 7,561 (3,043) 2018 4,644 7,743 (3,099)
Fiscal Year 2017 and Conditional Fiscal Year 2018 93 Columbia Association Department of Community Services Department Summary
RECENT ACCOMPLISHMENTS that meet weekly and chess is taught by Howard County police officers The Youth and Teen Center (YTC) was selected as a Maryland Food Bank who share their love for the game. Supper and Summer Club meals program site, providing nutritious meals The Volunteer Center partnered with Howard County Government’s for youth after school and during out of school time in the summer. Martin Luther King Day of Service across Howard County. School Age Services and the Department of Sport & Fitness collaborated Approximately 300 volunteers provided 500 hours of service to eight to offer martial arts and kids cardio in the after school programs. agencies on the day of service, and contributed to eight projects during the week following the event (projects hosted by Columbia Villages in A delegation of nine public officials from Tema, Ghana traveled to support of local nonprofits). Columbia for the official signing of the Tema – Columbia Sister Cities agreement in FY 15. Members of the community, CA staff and members of NOTABLE IN FY 17 and FY 18 the International Exchange and Multicultural Program Advisory Funding for a new part-time Older Adult Programs Manager that will Committee were present at the ceremony. enhance CA’s coordination of services and programs for older adults. The Camps Division offered new camps targeting middle school youth Operational costs and part-time staffing for the creation of a Columbia including STEAM (Science Technology, Engineering, Art and Math) and Welcome Center in partnership with Howard County Tourism and the Tennis, Golf and Swim. Downtown Columbia Partnership. Over 1,500 community members attended KidsDay, which was a Personnel costs associated with the Managing Director of Columbia’s 50th collaborative effort across CA including the three KidSpace facilities, Birthday, which will be celebrated in 2017. Aquatics, YTC, Camps, Art Center, SportsPark, SkateArena and Volunteer Expanded multicultural program offerings and funding for the visits of Center. Columbia’s diversity was exemplified by our guests who spoke representatives from Columbia’s sister cities for the 50th Birthday Spanish, French, Chinese dialects and Hindi. celebration events in 2017. Columbia Art Center partnered with Howard County Arts Council, Howard Enhancements to the Lakefront Festival entertainment, highlighting County Government, Long Reach Village Association and Columbia regional bands. Festival of the Arts to host a one-day festival in Long Reach Village called ARTreach. The outdoor event brought Long Reach residents and the Continued collaboration with the Maryland Food Bank for the Supper and Columbia community together to celebrate the visions for the future of Summer Club meals program at the YTC as well as partnerships with Long Reach Village through a variety of fun features including interactive Howard County Police Department, Howard County Public Schools and art projects, art demonstrations and live music. other organizations to enhance programs and the quality of life of YTC participants. Columbia Archives’ Barbara Kellner received a Preservationist of the Year
Award from Preservation Howard County in recognition of her work in preserving and sharing the history of Columbia and Jim Rouse’s vision PERSONNEL USAGE through events, media and presentations. FY 16 Budget FTE ...... 96.4 FY 15 Actual ...... 476,155 FY 16 Current Est. FTE ...... 88.5 FY 16 Current Est ...... 438,530 Youth and Teen Center formed a partnership with the Howard County FY 17 Budget FTE ...... 94.5 FY 17 Budget ...... 449,360 Police Department. Through the partnership, a Chess Club was established FY 18 Budget FTE ...... 95.6 FY 18 Budget ...... 460,730
Fiscal Year 2017 and Conditional Fiscal Year 2018 94 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 3,533 3,785 3,783 4,034 4,339 305 7.6% 4,246 4,339 93 2.2% 4,339 4,464 125 2.9% Memberships Fees 114 98 85 36 32 (4) -11.1% 25 32 7 28.0% 32 34 2 6.3% Rental Income 77 68 71 73 73 77 73 (4) -5.2% 73 76 3 4.1% Sales 24 19 15 33 26 (7) -21.2% 33 26 (7) -21.2% 26 27 1 3.8% Gain (Loss) on Fixed Asset Disposals 6 10 (10) -100.0% (6) (6) -100.0% Other Income 154 129 142 53 48 (5) -9.4% 128 48 (80) -62.5% 48 49 1 2.1% Package Plan Allocation
Total Income 3,908 4,099 4,096 4,239 4,518 279 6.6% 4,509 4,518 9 0.2% 4,518 4,644 126 2.8%
Expenses: Salary & Wages 2,948 3,014 3,150 3,044 3,410 366 12.0% 3,098 3,410 312 10.1% 3,410 3,467 57 1.7% Annual Performance Incentives 34 36 8 8 100.0% 31 8 (23) -74.2% 8 8 Contract Labor 6 1 5 5 7 5 (2) -28.6% 5 5 Payroll Taxes 264 258 264 246 302 56 22.8% 273 302 29 10.6% 302 307 5 1.7% Employee Benefits 329 375 341 346 413 67 19.4% 379 413 34 9.0% 413 424 11 2.7% Cost Of Sales 19 15 10 16 11 (5) -31.3% 16 11 (5) -31.3% 11 11 Operating Supplies/Expenses 716 712 616 556 790 234 42.1% 673 790 117 17.4% 790 814 24 3.0% Insurance 60 50 30 61 60 (1) -1.6% 75 60 (15) -20.0% 60 61 1 1.7% Fees 2,372 508 389 575 578 3 0.5% 624 578 (46) -7.4% 578 594 16 2.8% Rentals 204 153 158 185 253 68 36.8% 195 253 58 29.7% 253 260 7 2.8% Taxes 5 (28) 2 5 4 (1) -20.0% 5 4 (1) -20.0% 4 4 Utilities 95 91 88 100 107 7 7.0% 103 107 4 3.9% 107 110 3 2.8% Repairs & Maintenance 147 109 131 145 136 (9) -6.2% 147 136 (11) -7.5% 136 138 2 1.5% Comm.Assoc.Assess Share Depreciation 156 142 132 133 156 23 17.3% 131 156 25 19.1% 156 188 32 20.5% Interest Expense Allocation 23 21 14 15 12 (3) -20.0% 15 12 (3) -20.0% 12 12 Alloc. of Selling Expenses Alloc. of Department's Admin. (218) (270) (282) (37) (40) (3) -8.1% (36) (40) (4) -11.1% (40) (41) (1) -2.5% Alloc. of Branding and Media Production 109 94 124 259 329 70 27.0% 282 329 47 16.7% 329 336 7 2.1%
Total Operating Expenses 7,269 5,245 5,203 5,654 6,534 880 15.6% 6,018 6,534 516 8.6% 6,534 6,698 164 2.5%
Increase/(Decrease) in Net Assets from Operations (3,361) (1,146) (1,107) (1,415) (2,016) (601) -42.5% (1,509) (2,016) (507) -33.6% (2,016) (2,054) (38) -1.9%
Alloc. of Admin. Serv. Expenses 1,145 837 822 898 1,027 129 14.4% 960 1,027 67 7.0% 1,027 1,045 18 1.8% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (4,506) (1,983) (1,929) (2,313) (3,043) (730) -31.6% (2,469) (3,043) (574) -23.2% (3,043) (3,099) (56) -1.8%
(Subsidized)/Self-Sufficient Operations (4,506) (1,983) (1,929) (2,313) (3,043) (730) -31.6% (2,469) (3,043) (574) -23.2% (3,043) (3,099) (56) -1.8%
Fiscal Year 2017 and Conditional Fiscal Year 2018 95
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Fiscal Year 2017 and Conditional Fiscal Year 2018 96 . Columbia Association Trend Analysis - Community Services Administration Fiscal Years 2013 - 2018
0.800
0.700
0.600
0.500
0.400
0.300 Millions
0.200
0.100
0.000
-0.100 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Revenue - Budget
Expenses - Budget Revenue - Current Estimate Expenses - Current Estimate
Fiscal Year Revenue Operating Expenses Change in Net Assets 2013 5 569 - 2014 10 553 - 2015 10 576 - 2016 4 524 - 2017 4 572 - 2018 4 588 - * Expenses are allocated to other departments. See allocation section for formulas.
Fiscal Year 2017 and Conditional Fiscal Year 2018 97 Columbia Association Department of Community Services Community Services Administration
OVERVIEW Community Services Administration is comprised of the Director of Community Services, the Assistant Director and administrative assistants. This division provides leadership for the Department of Community
Services. This division administers programs and committees, such as the Maggie J Brown Spirit of Columbia Scholarship awards, city-wide grants, Lakefront Summer Festival and the Senior Advisory Committee. The FY 17 and FY 18 Budgets include funding for a new part-time Older Adult Programs Manager and the continuation of the senior transportation program that transports seniors to cultural events in Columbia and Howard County. VARIANCES OVER $25,000 AND 25 PERCENT None
PERSONNEL USAGE FY 16 Budget FTE ...... 5.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 3.5 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 4.0 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 4.0 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 98 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES COMMUNITY SERVICES ADMINISTRATION Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 5 10 10 4 4 4 4 4 4 Package Plan Allocation
Total Income 5 10 10 4 4 4 4 4 4
Expenses: Salary & Wages 394 402 407 374 393 19 5.1% 362 393 31 8.6% 393 404 11 2.8% Annual Performance Incentives 11 10 1 1 100.0% 9 1 (8) -88.9% 1 1 Contract Labor Payroll Taxes 28 31 30 26 29 3 11.5% 26 29 3 11.5% 29 29 Employee Benefits 53 57 51 50 52 2 4.0% 50 52 2 4.0% 52 53 1 1.9% Cost Of Sales Operating Supplies/Expenses 43 34 27 32 40 8 25.0% 45 40 (5) -11.1% 40 42 2 5.0% Insurance Fees 28 16 37 15 30 15 100.0% 7 30 23 328.6% 30 31 1 3.3% Rentals 13 19 17 20 27 7 35.0% 17 27 10 58.8% 27 28 1 3.7% Taxes Utilities 2 3 3 3 3 3 3 3 3 Repairs & Maintenance 2 1 1 5 1 (4) -80.0% 5 1 (4) -80.0% 1 1 Comm.Assoc.Assess Share Depreciation 3 3 (3) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. (569) (553) (576) (524) (572) (48) -9.2% (520) (572) (52) -10.0% (572) (588) (16) -2.8% Alloc. of Branding and Media Production
Total Operating Expenses 5 10 10 4 4 4 4 4 4
Increase/(Decrease) in Net Assets from Operations
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets
(Subsidized)/Self-Sufficient Operations
Fiscal Year 2017 and Conditional Fiscal Year 2018 99
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Fiscal Year 2017 and Conditional Fiscal Year 2018 100 . Columbia Association Trend Analysis - Art Center Fiscal Years 2013 - 2018
1.25
1.00
0.75
0.50
0.25
0.00 Millions
-0.25
-0.50
-0.75
-1.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 220 891 (671) 2014 220 915 (695) 2015 201 902 (701) 2016 238 958 (720) 2017 160 863 (703) 2018 166 872 (706)
Fiscal Year 2017 and Conditional Fiscal Year 2018 101 Columbia Association Department of Community Services Columbia Art Center
OVERVIEW The Columbia Art Center is open year-round, seven days a week. The facility provides art classes and workshops for children and adults in ceramics, painting and drawing, photography, stained glass and other craft media. There are numerous exhibitions each year in the Main and Window Galleries, showcasing the work of local and national artists. The Japanese Garden and other rooms are available to rent for meetings, parties and weddings, and ceramics equipment is also available for rent. Art Camp is held for children in the summer. The Art Center staff is involved in a number of activities and committees, which promote the Art Center within the Columbia community. The staff assists area schools with exhibitions and juries their shows, participates on numerous Howard County Art Council committees and local business boards representing CA, and provides community outreach projects.
The FY 17 and FY 18 Budgets include continued daytime programming, one-day workshops, rentals and the continuation of partnerships with local businesses to offer community-minded, education-oriented participatory exhibitions, continuation of the partnership developed with the Howard County Public Schools, Howard County Office on Aging, Howard Community College, Howard County Arts Council, Columbia Festival of the Arts, and the continuation of life skills and craft classes, camps, workshops and a variety of arts classes such as ceramics, painting, and fused glass. VARIANCES OVER $25,000 AND 25 PERCENT The variances in Tuition and Enrollment Income between the FY 17 Budget versus the FY 16 Estimate and Budget are a result of transferring the Art Camp budget to the Camps Division, and due to a declining enrollment in classes partially related to the lack of vibrancy of the Long Reach Village Center. PERSONNEL USAGE FY 16 Budget FTE ...... 11.3 FY 15 Actual ...... 23,100 FY 16 Current Est. FTE ...... 10.0 FY 16 Current Est ...... 23,500 FY 17 Budget FTE ...... 7.9 FY 17 Budget ...... 23,500 FY 18 Budget FTE ...... 7.9 FY 18 Budget ...... 23,500
Fiscal Year 2017 and Conditional Fiscal Year 2018 102 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES ART CENTER Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 169 184 169 190 119 (71) -37.4% 278 119 (159) -57.2% 119 122 3 2.5% Memberships Fees 17 10 8 7 6 (1) -14.3% 6 6 100.0% 6 7 1 16.7% Rental Income 10 8 10 10 12 2 20.0% 10 12 2 20.0% 12 13 1 8.3% Sales 23 18 14 31 23 (8) -25.8% 31 23 (8) -25.8% 23 24 1 4.3% Gain (Loss) on Fixed Asset Disposals Other Income 1 Package Plan Allocation
Total Income 220 220 201 238 160 (78) -32.8% 319 160 (159) -49.8% 160 166 6 3.8%
Expenses: Salary & Wages 362 398 414 415 372 (43) -10.4% 423 372 (51) -12.1% 372 382 10 2.7% Annual Performance Incentives 6 9 1 1 100.0% 4 1 (3) -75.0% 1 1 Contract Labor 1 1 Payroll Taxes 34 35 36 35 32 (3) -8.6% 39 32 (7) -17.9% 32 33 1 3.1% Employee Benefits 41 48 45 50 56 6 12.0% 54 56 2 3.7% 56 58 2 3.6% Cost Of Sales 18 15 9 14 9 (5) -35.7% 14 9 (5) -35.7% 9 9 Operating Supplies/Expenses 83 85 76 55 55 70 55 (15) -21.4% 55 56 1 1.8% Insurance 7 6 5 9 9 9 9 9 9 Fees 7 17 12 5 1 (4) -80.0% 6 1 (5) -83.3% 1 1 Rentals 2 1 1 1 100.0% 1 1 100.0% 1 1 Taxes 4 (11) 1 4 1 (3) -75.0% 4 1 (3) -75.0% 1 1 Utilities 39 36 34 40 44 4 10.0% 40 44 4 10.0% 44 45 1 2.3% Repairs & Maintenance 37 39 29 54 37 (17) -31.5% 56 37 (19) -33.9% 37 38 1 2.7% Comm.Assoc.Assess Share Depreciation 80 65 48 41 32 (9) -22.0% 51 32 (19) -37.3% 32 23 (9) -28.1% Interest Expense Allocation 5 4 2 2 1 (1) -50.0% 2 1 (1) -50.0% 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 37 43 44 72 61 (11) -15.3% 71 61 (10) -14.1% 61 62 1 1.6% Alloc. of Branding and Media Production 12 15 19 37 38 1 2.7% 41 38 (3) -7.3% 38 38
Total Operating Expenses 775 796 784 833 750 (83) -10.0% 884 750 (134) -15.2% 750 758 8 1.1%
Increase/(Decrease) in Net Assets from Operations (555) (576) (583) (595) (590) 5 0.8% (565) (590) (25) -4.4% (590) (592) (2) -0.3%
Alloc. of Admin. Serv. Expenses 116 119 118 125 113 (12) -9.6% 133 113 (20) -15.0% 113 114 1 0.9% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (671) (695) (701) (720) (703) 17 2.4% (698) (703) (5) -0.7% (703) (706) (3) -0.4%
(Subsidized)/Self-Sufficient Operations (671) (695) (701) (720) (703) 17 2.4% (698) (703) (5) -0.7% (703) (706) (3) -0.4%
Fiscal Year 2017 and Conditional Fiscal Year 2018 103
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Fiscal Year 2017 and Conditional Fiscal Year 2018 104 . Columbia Association Trend Analysis - Columbia Archives Fiscal Years 2013 - 2018
0.80
0.60
0.40
0.20
0.00 Millions -0.20
-0.40
-0.60
-0.80 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 22 334 (312) 2014 26 320 (294) 2015 38 348 (310) 2016 13 385 (372) 2017 4 603 (599) 2018 4 621 (617)
Fiscal Year 2017 and Conditional Fiscal Year 2018 105 Columbia Association Department of Community Services Columbia Archives
OVERVIEW Columbia Archives is a community resource and center for scholarly research. The comprehensive collection of materials pertaining to the history of Columbia and the life of James Rouse, Columbia’s founder and visionary developer, includes documents, maps, photographs, printed materials, video and audio tapes, books and other publications, ephemera and artifacts. Preservation and processing of the collection to make it accessible by the public and serving individual researchers is ongoing. Columbia Archives presents Columbia history in a variety of ways to reach a large audience. It makes the extensive collection accessible to the public through in person visits and online presence, and answers personal telephone and email research requests. It offers presentations and tours to community, academic and professional groups, prepares exhibits and programs, participates in community events, and organizes special events such as the Columbia BikeAbout and walking tours. The usage figures reflect researchers, program participants and estimated number of viewers of exhibits. Usage figures do not reflect website visits or readership of articles and publications. The FY 17 and FY 18 Budgets include development and operational costs and part-time staffing for the creation of a Columbia Welcome Center in partnership with Howard County Tourism and the Downtown Columbia Partnership.
VARIANCES OVER $25,000 AND 25 PERCENT The increases in Salary & Wages between the FY 17 Budget versus the FY 16 Estimate and Budget are due to part-time staffing associated with development and operation of a Columbia Welcome Center. The variance in Rentals Expenses between the FY 17 Budget versus the FY 16 Estimate and Budget are due to the recent move into a new PERSONNEL USAGE headquarters building and the operation of a Columbia Welcome Center. FY 16 Budget FTE ...... 3.0 FY 15 Actual ...... 4,000 FY 16 Current Est. FTE ...... 2.5 FY 16 Current Est ...... 5,000 The Allocation of Administrative Expenses is formula-driven. See the FY 17 Budget FTE ...... 3.0 FY 17 Budget ...... 8,000 Administrative allocation portion of the allocation section for a detailed FY 18 Budget FTE ...... 3.0 FY 18 Budget ...... 10,000 explanation of the formulas.
Fiscal Year 2017 and Conditional Fiscal Year 2018 106 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES COLUMBIA ARCHIVES Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees 2 2 1 2 1 (1) -50.0% 2 1 (1) -50.0% 1 1 Rental Income Sales 1 1 1 2 3 1 50.0% 2 3 1 50.0% 3 3 Gain (Loss) on Fixed Asset Disposals Other Income 19 23 36 9 (9) -100.0% 21 (21) -100.0% Package Plan Allocation
Total Income 22 26 38 13 4 (9) -69.2% 25 4 (21) -84.0% 4 4
Expenses: Salary & Wages 142 148 165 165 235 70 42.4% 171 235 64 37.4% 235 242 7 3.0% Annual Performance Incentives 3 3 1 1 100.0% 2 1 (1) -50.0% 1 1 Contract Labor 3 5 2 66.7% 5 5 5 5 Payroll Taxes 12 12 13 14 19 5 35.7% 14 19 5 35.7% 19 19 Employee Benefits 25 27 28 29 40 11 37.9% 29 40 11 37.9% 40 41 1 2.5% Cost Of Sales 1 1 1 1 1 1 1 1 Operating Supplies/Expenses 16 24 14 30 51 21 70.0% 33 51 18 54.5% 51 53 2 3.9% Insurance 2 1 1 3 5 2 66.7% 3 5 2 66.7% 5 5 Fees 25 1 6 Rentals 39 40 42 40 73 33 82.5% 48 73 25 52.1% 73 75 2 2.7% Taxes Utilities 1 1 1 1 6 5 500.0% 1 6 5 500.0% 6 6 Repairs & Maintenance 2 1 2 16 14 700.0% 2 16 14 700.0% 16 16 Comm.Assoc.Assess Share Depreciation 4 4 4 3 3 2 3 1 50.0% 3 5 2 66.7% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 14 15 17 29 43 14 48.3% 29 43 14 48.3% 43 44 1 2.3% Alloc. of Branding and Media Production 4 5 7 15 26 11 73.3% 17 26 9 52.9% 26 27 1 3.8%
Total Operating Expenses 290 278 303 335 524 189 56.4% 357 524 167 46.8% 524 540 16 3.1%
Increase/(Decrease) in Net Assets from Operations (268) (252) (265) (322) (520) (198) -61.5% (332) (520) (188) -56.6% (520) (536) (16) -3.1%
Alloc. of Admin. Serv. Expenses 44 42 45 50 79 29 58.0% 53 79 26 49.1% 79 81 2 2.5% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (312) (294) (310) (372) (599) (227) -61.0% (385) (599) (214) -55.6% (599) (617) (18) -3.0%
(Subsidized)/Self-Sufficient Operations (312) (294) (310) (372) (599) (227) -61.0% (385) (599) (214) -55.6% (599) (617) (18) -3.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 107
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Fiscal Year 2017 and Conditional Fiscal Year 2018 108 . Columbia Association Trend Analysis - Family Life Center Building Lease Fiscal Years 2013 - 2018
0.100
0.080 0.083 0.078
0.060 0.068
0.040
0.020 Millions 0.000
-0.020
-0.026 -0.024 -0.024 -0.040
-0.060 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 43 83 (40) 2014 38 78 (40) 2015 38 68 (30) 2016 43 69 (26) 2017 43 67 (24) 2018 44 68 (24)
Fiscal Year 2017 and Conditional Fiscal Year 2018 109 Columbia Association Department of Community Services Family Life Center Building Lease
OVERVIEW This 3,500-square-foot CA building located in the Wilde Lake Village Center is currently leased to the Family Life Center organization, which merged with Family and Children's Services of Central Maryland. This lease fulfills CA’s policy of providing low-cost space to non-profit organizations. In turn, they provide needed social services in Columbia. Administrative and clerical needs for the leasing of the building are met by the Director of the Department of Community Services and the administrative assistants.
VARIANCES OVER $25,000 AND 25 PERCENT
None
PERSONNEL USAGE FY 16 Budget FTE ...... N/A FY 15 Actual ...... Leased FY 16 Current Est. FTE ...... N/A FY 16 Current Est ...... Leased FY 17 Budget FTE ...... N/A FY 17 Budget ...... Leased FY 18 Budget FTE ...... N/A FY 18 Budget ...... Leased
Fiscal Year 2017 and Conditional Fiscal Year 2018 110 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES FAMILY LIFE CENTER BUILDING LEASE Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income 43 38 38 43 43 43 43 43 44 1 2.3% Sales Gain (Loss) on Fixed Asset Disposals Other Income Package Plan Allocation
Total Income 43 38 38 43 43 43 43 43 44 1 2.3%
Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 1 Insurance 1 1 1 1 1 1 1 1 1 Fees Rentals Taxes Utilities 1 1 1 1 (1) -100.0% Repairs & Maintenance 15 10 6 4 4 4 4 4 4 Comm.Assoc.Assess Share Depreciation 36 36 37 36 37 1 2.8% 38 37 (1) -2.6% 37 38 1 2.7% Interest Expense Allocation 15 14 10 10 8 (2) -20.0% 10 8 (2) -20.0% 8 8 Alloc. of Selling Expenses Alloc. of Department's Admin. 3 4 3 5 5 5 5 5 5 Alloc. of Branding and Media Production 1 1 1 3 3 3 3 3 3
Total Operating Expenses 72 68 59 60 58 (2) -3.3% 61 58 (3) -4.9% 58 59 1 1.7%
Increase/(Decrease) in Net Assets from Operations (29) (30) (21) (17) (15) 2 11.8% (18) (15) 3 16.7% (15) (15)
Alloc. of Admin. Serv. Expenses 11 10 9 9 9 9 9 9 9 Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (40) (40) (30) (26) (24) 2 7.7% (27) (24) 3 11.1% (24) (24)
(Subsidized)/Self-Sufficient Operations (40) (40) (30) (26) (24) 2 7.7% (27) (24) 3 11.1% (24) (24)
Fiscal Year 2017 and Conditional Fiscal Year 2018 111
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Fiscal Year 2017 and Conditional Fiscal Year 2018 112 . Columbia Association Trend Analysis - Grants - City Wide Fiscal Years 2013 - 2018
3.00
2.00
1.00
0.00 Millions
-1.00
-2.00
-3.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Expenses - Actual Change in Net Assets - Actual Expenses - Budget
Change in Net Assets - Budget Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 - 2,605 (2,605) 2014 - 358 (358) 2015 - 197 (197) 2016 - 491 (491) 2017 - 541 (541) 2018 - 501 (501)
Fiscal Year 2017 and Conditional Fiscal Year 2018 113 Columbia Association Department of Community Services Grants – City Wide
OVERVIEW Through the City-Wide Grants program, CA is able to help meet important community needs by forming partnerships with non-profit organizations serving the Columbia community. The recipients are chosen through a proactive grant process and use CA’s grant funds to promote the social welfare of the people of Columbia. FY 17 and FY 18 Budgets include th Columbia’s 50 Birthday Managing Director.
VARIANCES OVER $25,000 AND 25 PERCENT
The increases in Salary & Wages between the FY 17 Budget and the FY16
Estimate and Budget, and the FY 18 Budget are due to a temporary staffing
position of the Columbia 50th Birthday Managing Director.
PERSONNEL USAGE FY 16 Budget FTE ...... N/A FY 15 Actual ...... N/A Grants FY 16 Current Est. FTE ...... N/A FY 16 Current Est ...... N/A Grants FY 17 Budget FTE ...... N/A FY 17 Budget ...... N/A Grants FY 18 Budget FTE ...... N/A FY 18 Budget ...... N/A Grants
Fiscal Year 2017 and Conditional Fiscal Year 2018 114 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES GRANTS - CITY WIDE Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Package Plan Allocation
Total Income
Expenses: Salary & Wages 6 61 55 916.7% 61 61 100.0% 61 22 (39) -63.9% Annual Performance Incentives Contract Labor Payroll Taxes 1 3 2 200.0% 3 3 100.0% 3 2 (1) -33.3% Employee Benefits 1 1 100.0% 1 1 100.0% 1 1 Cost Of Sales Operating Supplies/Expenses Insurance Fees 2,122 288 157 363 343 (20) -5.5% 405 343 (62) -15.3% 343 353 10 2.9% Rentals Taxes Utilities Repairs & Maintenance Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 109 17 10 37 38 1 2.7% 37 38 1 2.7% 38 36 (2) -5.3% Alloc. of Branding and Media Production 34 6 4 20 24 4 20.0% 22 24 2 9.1% 24 22 (2) -8.3%
Total Operating Expenses 2,265 311 171 427 470 43 10.1% 464 470 6 1.3% 470 436 (34) -7.2%
Increase/(Decrease) in Net Assets from Operations (2,265) (311) (171) (427) (470) (43) -10.1% (464) (470) (6) -1.3% (470) (436) 34 7.2%
Alloc. of Admin. Serv. Expenses 340 47 26 64 71 7 10.9% 70 71 1 1.4% 71 65 (6) -8.5% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (2,605) (358) (197) (491) (541) (50) -10.2% (534) (541) (7) -1.3% (541) (501) 40 7.4%
(Subsidized)/Self-Sufficient Operations (2,605) (358) (197) (491) (541) (50) -10.2% (534) (541) (7) -1.3% (541) (501) 40 7.4%
Fiscal Year 2017 and Conditional Fiscal Year 2018 115
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Fiscal Year 2017 and Conditional Fiscal Year 2018 116 . Columbia Association Trend Analysis - Horse Center Fiscal Years 2013 - 2018
0.15
0.10
0.05
0.00 Millions
-0.05
-0.10
-0.15 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 20 38 (18) 2014 20 25 (5) 2015 20 56 (36) 2016 17 46 (29) 2017 15 75 (60) 2018 10 116 (106)
Fiscal Year 2017 and Conditional Fiscal Year 2018 117 Columbia Association Department of Community Services Horse Center
OVERVIEW The Columbia Horse Center is an 88-acre facility with two indoor rings, two outdoor rings and two barns for boarding horses. The Center features a full program of lessons and camps for all levels, a therapeutic riding program for individuals with disabilities and pony rides. In addition, the Center hosts an equine-lease program that enables a number of individuals to own a horse and co-op the expenses.
The Horse Center is currently being operated under a long-term lease.
VARIANCES OVER $25,000 AND 25 PERCENT The variances in Depreciation Expense between the FY 17 Budget versus the FY 16 and FY 18 Budget are due to the Horse Center roof replacement projects in FY 17 and 18.
PERSONNEL USAGE FY 16 Budget FTE ...... N/A FY 15 Actual ...... Leased FY 16 Current Est. FTE ...... N/A FY 16 Current Est ...... Leased FY 17 Budget FTE ...... N/A FY 17 Budget ...... Leased FY 18 Budget FTE ...... N/A FY 18 Budget ...... Leased
Fiscal Year 2017 and Conditional Fiscal Year 2018 118 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES HORSE CENTER Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income 20 20 20 17 15 (2) -11.8% 20 15 (5) -25.0% 15 16 1 6.7% Sales Gain (Loss) on Fixed Asset Disposals (6) (6) -100.0% Other Income Package Plan Allocation
Total Income 20 20 20 17 15 (2) -11.8% 20 15 (5) -25.0% 15 10 (5) -33.3%
Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 1 Insurance Fees 2 Rentals Taxes (13) Utilities Repairs & Maintenance 1 3 15 5 6 1 20.0% 5 6 1 20.0% 6 6 Comm.Assoc.Assess Share Depreciation 29 29 30 32 56 24 75.0% 31 56 25 80.6% 56 92 36 64.3% Interest Expense Allocation 3 3 2 2 2 2 2 2 2 Alloc. of Selling Expenses Alloc. of Department's Admin. 2 1 3 4 6 2 50.0% 3 6 3 100.0% 6 9 3 50.0% Alloc. of Branding and Media Production 1 1 2 4 2 100.0% 2 4 2 100.0% 4 6 2 50.0%
Total Operating Expenses 36 23 54 45 74 29 64.4% 43 74 31 72.1% 74 115 41 55.4%
Increase/(Decrease) in Net Assets from Operations (16) (3) (34) (28) (59) (31) -110.7% (23) (59) (36) -156.5% (59) (105) (46) -78.0%
Alloc. of Admin. Serv. Expenses 2 2 2 1 1 2 1 (1) -50.0% 1 1 Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (18) (5) (36) (29) (60) (31) -106.9% (25) (60) (35) -140.0% (60) (106) (46) -76.7%
(Subsidized)/Self-Sufficient Operations (18) (5) (36) (29) (60) (31) -106.9% (25) (60) (35) -140.0% (60) (106) (46) -76.7%
Fiscal Year 2017 and Conditional Fiscal Year 2018 119
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Fiscal Year 2017 and Conditional Fiscal Year 2018 120 . Columbia Association Trend Analysis - Multicultural Programs Fiscal Years 2013 - 2018
0.25
0.20
0.15
0.10
0.05
0.00 Millions -0.05
-0.10
-0.15
-0.20
-0.25 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 28 168 (140) 2014 23 153 (130) 2015 24 171 (147) 2016 19 186 (167) 2017 25 206 (181) 2018 26 213 (187)
Fiscal Year 2017 and Conditional Fiscal Year 2018 121 Columbia Association Department of Community Services Multicultural Programs
OVERVIEW CA’s International Exchange and Multicultural Programs (IEMP) provide a variety of opportunities to experience diverse cultures through local programs and events, overseas travel to Columbia’s sister cities and opportunities to host international visitors here. The mission of CA’s International Exchange and Multicultural Programs is to foster international understanding and to celebrate the diverse cultures of Columbia/Howard County. International Exchange programs include exchanges for youth and adults with Columbia’s three official Sister Cities - Cergy-Pontoise, France (1977), Tres Cantos, Spain (1990), and Tema, Ghana (2014). Participants in sister city exchanges pay fees that cover expenses for buses and activities here. Free multicultural programs in our community include the World Languages Cafe, the International Book Club, the World Food Passport
Program and Culture Fests (the latter done in collaboration with the Howard County Library System). CA’s International and Multicultural Advisory Committee, which is composed of community volunteers, assists the IEMP Program Manager in developing programs. Advisory committee members also belong to one of several subcommittees, including committees for each Sister City and a Multicultural Events committee. Scholarships are available for qualifying students who wish to participate in an exchange with one of
Columbia’s sister cities via the Alex Waters Fund of the Community Foundation of Howard County.
The FY 17 and FY 18 Budgets include funds for a part-time assistant to the Program Manager, for expanded multicultural program offerings, exploration of creating a sister city relationship with Cap-Haitien in Haiti and for the visits of representatives from Columbia’s sister cities for the 50th Birthday Celebrations in 2017. VARIANCES OVER $25,000 AND 25 PERCENT None PERSONNEL USAGE FY 16 Budget FTE ...... 1.0 FY 15 Actual ...... 3,500 FY 16 Current Est. FTE ...... 1.0 FY 16 Current Est...... 4,200 FY 17 Budget FTE ...... 1.2 FY 17 Budget ...... 4,400 FY 18 Budget FTE ...... 1.2 FY 18 Budget ...... 4,600
Fiscal Year 2017 and Conditional Fiscal Year 2018 122 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES MULTICULTURAL PROGRAMS Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees 28 19 21 19 25 6 31.6% 23 25 2 8.7% 25 26 1 4.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 4 3 Package Plan Allocation
Total Income 28 23 24 19 25 6 31.6% 23 25 2 8.7% 25 26 1 4.0%
Expenses: Salary & Wages 58 60 66 70 78 8 11.4% 66 78 12 18.2% 78 80 2 2.6% Annual Performance Incentives 2 2 2 (2) -100.0% Contract Labor Payroll Taxes 4 4 5 5 6 1 20.0% 4 6 2 50.0% 6 7 1 16.7% Employee Benefits 19 19 19 20 22 2 10.0% 20 22 2 10.0% 22 23 1 4.5% Cost Of Sales Operating Supplies/Expenses 27 15 17 25 20 (5) -20.0% 31 20 (11) -35.5% 20 21 1 5.0% Insurance 1 1 1 1 1 1 1 Fees 22 22 24 16 5 (11) -68.8% 15 5 (10) -66.7% 5 5 Rentals 4 3 3 3 21 18 600.0% 2 21 19 950.0% 21 22 1 4.8% Taxes Utilities 11 11 1 1 Repairs & Maintenance 1 1 Comm.Assoc.Assess Share Depreciation 1 1 100.0% 1 1 100.0% 1 1 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 7 7 8 14 15 1 7.1% 13 15 2 15.4% 15 15 Alloc. of Branding and Media Production 2 2 4 7 9 2 28.6% 8 9 1 12.5% 9 9
Total Operating Expenses 146 133 149 162 179 17 10.5% 163 179 16 9.8% 179 185 6 3.4%
Increase/(Decrease) in Net Assets from Operations (118) (110) (125) (143) (154) (11) -7.7% (140) (154) (14) -10.0% (154) (159) (5) -3.2%
Alloc. of Admin. Serv. Expenses 22 20 22 24 27 3 12.5% 24 27 3 12.5% 27 28 1 3.7% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (140) (130) (147) (167) (181) (14) -8.4% (164) (181) (17) -10.4% (181) (187) (6) -3.3%
(Subsidized)/Self-Sufficient Operations (140) (130) (147) (167) (181) (14) -8.4% (164) (181) (17) -10.4% (181) (187) (6) -3.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 123
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Fiscal Year 2017 and Conditional Fiscal Year 2018 124 . Columbia Association Trend Analysis - Lakefront Festival Fiscal Years 2013 - 2018
0.25
0.20
0.15
0.10
0.05
0.00 Millions -0.05
-0.10
-0.15
-0.20
-0.25 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 3 133 (130) 2014 2 150 (148) 2015 3 104 (101) 2016 2 148 (146) 2017 2 213 (211) 2018 2 221 (219)
Fiscal Year 2017 and Conditional Fiscal Year 2018 125 Columbia Association Department of Community Services Lakefront Festival
OVERVIEW The Lakefront Festival program, held at the Downtown Columbia lakefront on Lake Kittamaqundi, provides free entertainment for all ages from mid- June to Labor Day, seven nights a week. Entertainment is also provided on weekends from Labor Day to mid-September. The Lakefront Festival program was initiated in 1972 to create an enjoyable, family-oriented use of the lakefront in the evening. The Lakefront Festival program consists of free movies, concerts, dance instruction, and special community celebrations.
Administrative and clerical support needs are met by the Director of
Community Services and the administrative assistants.
The FY 17 and FY18 Budgets include the continuation of the nightly entertainment held throughout the summer, various festivals and an increase th in operating supplies for CA’s programs associated with Columbia’s 50 Birthday in calendar year 2017. VARIANCES OVER $25,000 AND 25 PERCENT
The variance in Operating Supplies/Expenses between the FY 16 Estimate
and FY 17 Budget is due to the anticipated increase in operating supplies
for CA programs associated with Columbia’s 50th Birthday.
PERSONNEL USAGE FY 16 Budget FTE ...... N/A FY 15 Actual ...... 24,000 FY 16 Current Est. FTE ...... N/A FY 16 Current Est ...... 25,500 FY 17 Budget FTE ...... N/A FY 17 Budget ...... 26,000 FY 18 Budget FTE ...... N/A FY 18 Budget ...... 26,500
Fiscal Year 2017 and Conditional Fiscal Year 2018 126 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES LAKEFRONT FESTIVAL Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income 3 2 3 Sales Gain (Loss) on Fixed Asset Disposals Other Income 22 22 2 2 Package Plan Allocation
Total Income 3 2 3 2 2 2 2 2 2
Expenses: Salary & Wages 1 1 (1) -100.0% 1 (1) -100.0% Annual Performance Incentives Contract Labor 2 (2) -100.0% 2 (2) -100.0% Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 26 35 2 3 49 46 1533.3% 38 49 11 28.9% 49 51 2 4.1% Insurance Fees 81 85 81 100 106 6 6.0% 103 106 3 2.9% 106 109 3 2.8% Rentals 33 33 3 3 Taxes Utilities Repairs & Maintenance 1 3 3 3 3 3 3 Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 6 7 5 11 15 4 36.4% 14 15 1 7.1% 15 16 1 6.7% Alloc. of Branding and Media Production 2 2 2 6 9 3 50.0% 8 9 1 12.5% 9 10 1 11.1%
Total Operating Expenses 116 130 90 129 185 56 43.4% 172 185 13 7.6% 185 192 7 3.8%
Increase/(Decrease) in Net Assets from Operations (113) (128) (87) (127) (183) (56) -44.1% (170) (183) (13) -7.6% (183) (190) (7) -3.8%
Alloc. of Admin. Serv. Expenses 17 20 14 19 28 9 47.4% 26 28 2 7.7% 28 29 1 3.6% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (130) (148) (101) (146) (211) (65) -44.5% (196) (211) (15) -7.7% (211) (219) (8) -3.8%
(Subsidized)/Self-Sufficient Operations (130) (148) (101) (146) (211) (65) -44.5% (196) (211) (15) -7.7% (211) (219) (8) -3.8%
Fiscal Year 2017 and Conditional Fiscal Year 2018 127
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Fiscal Year 2017 and Conditional Fiscal Year 2018 128 . Columbia Association Trend Analysis - Volunteer Center & Columbia Community Exchange Fiscal Years 2013 - 2018
0.40
0.30
0.20
0.10
Millions 0.00
-0.10
-0.20
-0.30 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 86 289 (203) 2014 67 265 (198) 2015 57 281 (224) 2016 25 216 (191) 2017 25 284 (259) 2018 26 292 (266)
Fiscal Year 2017 and Conditional Fiscal Year 2018 129 Columbia Association Department of Community Services Volunteer Center and Columbia Community Exchange
OVERVIEW The Volunteer Center serves as a community clearinghouse for volunteerism. Community members learn of Volunteer Center programs through community outreach, promotional materials, orientations, information sessions, events, media, and social media and via the interactive website (http://volunteerhoward.org). As a member of the HandsOn Network, the Volunteer Center uses HandsOn Connect, a powerful web-based referral system, to process agency requests for volunteers and to refer community members to opportunities that correspond with their stated skills and interests. Specialized initiatives include Youth Volunteerism, the Holiday Guide to Giving, Camp Make a Difference, Howard County Board Connection, MLK Day of Service and Howard County Volunteer of the Year. The Volunteer Center provides local non-profit and governmental agencies with access to a variety of professional skills building trainings, workshops and resources to enhance their volunteer program management abilities. The Columbia Community Exchange is Columbia’s time banking program, where services are exchanged among members. Common exchanges include help around the house, gardening, yard work, transportation, computer support and education/tutoring.
The FY 17 and FY 18 Budgets reflect a decrease in grant funding from
Howard County Department of Citizen Services Community Partnership Program, Volunteer Generation Fund (via the Governor’s Office for Service and Volunteerism) and The Baltimore Urban Area Strategic Initiative. VARIANCES OVER $25,000 AND 25 PERCENT
The variances in Other Income between the FY 17 Budget versus the FY 16 Estimate and Budget reflect a decrease in grant funding from PERSONNEL USAGE FY 16 Budget FTE ...... 3.6 FY 15 Actual ...... 11,400 Howard County Department of Citizen Services Community Partnership FY 16 Current Est. FTE ...... 3.5 FY 16 Current Est ...... 11,700 Program, Volunteer Generation Fund and The Baltimore Urban Area FY 17 Budget FTE ...... 3.3 FY 17 Budget ...... 12,000 Strategic Initiative. FY 18 Budget FTE ...... 3.3 FY 18 Budget ...... 12,300
Fiscal Year 2017 and Conditional Fiscal Year 2018 130 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES VOLUNTEER CENTER AND COLUMBIA COMMUNITY EXCHANGE Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 86 67 57 25 25 82 25 (57) -69.5% 25 26 1 4.0% Package Plan Allocation
Total Income 86 67 57 25 25 82 25 (57) -69.5% 25 26 1 4.0%
Expenses: Salary & Wages 170 157 167 116 154 38 32.8% 195 154 (41) -21.0% 154 158 4 2.6% Annual Performance Incentives 2 4 (4) -100.0% Contract Labor Payroll Taxes 14 13 14 8 13 5 62.5% 16 13 (3) -18.8% 13 13 Employee Benefits 15 16 14 10 10 15 10 (5) -33.3% 10 10 Cost Of Sales Operating Supplies/Expenses 15 14 15 15 24 9 60.0% 25 24 (1) -4.0% 24 25 1 4.2% Insurance 2 1 2 2 2 2 2 2 Fees 7 3 4 1 4 3 300.0% 1 4 3 300.0% 4 4 Rentals 7 8 8 7 6 (1) -14.3% 7 6 (1) -14.3% 6 6 Taxes Utilities 3 2 2 2 1 (1) -50.0% 2 1 (1) -50.0% 1 1 Repairs & Maintenance 11 11 1 1 Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 12 12 14 16 20 4 25.0% 25 20 (5) -20.0% 20 21 1 5.0% Alloc. of Branding and Media Production 4 4 6 9 12 3 33.3% 14 12 (2) -14.3% 12 13 1 8.3%
Total Operating Expenses 251 230 244 187 247 60 32.1% 307 247 (60) -19.5% 247 254 7 2.8%
Increase/(Decrease) in Net Assets from Operations (165) (163) (187) (162) (222) (60) -37.0% (225) (222) 3 1.3% (222) (228) (6) -2.7%
Alloc. of Admin. Serv. Expenses 38 35 37 29 37 8 27.6% 46 37 (9) -19.6% 37 38 1 2.7% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (203) (198) (224) (191) (259) (68) -35.6% (271) (259) 12 4.4% (259) (266) (7) -2.7%
(Subsidized)/Self-Sufficient Operations (203) (198) (224) (191) (259) (68) -35.6% (271) (259) 12 4.4% (259) (266) (7) -2.7%
Fiscal Year 2017 and Conditional Fiscal Year 2018 131
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Fiscal Year 2017 and Conditional Fiscal Year 2018 132 Columbia Association Trend Analysis - Youth Services Summary Fiscal Years 2013 - 2018
5.00
4.00
3.00
2.00 Millions
1.00
0.00
-1.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 3,481 3,868 (387) 2014 3,693 3,808 (115) 2015 3,705 3,888 (183) 2016 3,878 4,049 (171) 2017 4,240 4,705 (465) 2018 4,362 4,835 (473)
Fiscal Year 2017 and Conditional Fiscal Year 2018 133 Columbia Association Department of Community Services Youth Services
OVERVIEW Through collaborative efforts with the Maryland Food Bank, the YTC is a Youth Services combines Camps, School Age Services and the Youth and Supper and Summer Club meals program site providing nutritious meals for Teen Center. youth after school and during the summer. Partnerships with Howard County’s Police Department and Public Schools and other organizations are The Camps Division administers over 20 safe and enriching summer camps instrumental in enhancing programs and the quality of life of the participants. serving children ages 4 to 16. CA camps are certified and regulated by the State of Maryland Department of Health and Mental Hygiene and fully The Barn, in the Oakland Mills Village Center, is a multi-purpose center accredited by the American Camp Association. serving youth ages 9 to 18, year-round. It is equipped with a computer lab/resource room for participants’ use for school projects, tutoring, leisure Based on community needs, the FY 17 and FY 18 Budgets include or classes. The center also offers recreational and other activities. continuation of camps such as Nature Camp, Nature Tots, Intro to Sports, and Art Camps. Skate Camp, Tennis, Golf and Swim Camp, special needs The FY 17 and FY 18 Budgets continue to explore ways to increase the camps, STEAM, Grand Slam Tennis Camp and Juan Dixon Basketball scope and capacity of programs offered through partnerships, increased camps are offered as well. Income and expenses for camps offered in Sport programming during school’s out days, and community outreach through & Fitness facilities, Art Center and Teen Center are reported in those programs such as the clothing drive. facilities’ budgets. VARIANCES OVER $25,000 AND 25 PERCENT The School Age Services (SAS) Programs are offered in 19 elementary Camps schools and three middle schools. SAS operates from 7:00am until school The variances in Tuition & Enrollment between the FY 17 Budget and the opens, and from school closing until 6:00pm. Curricula are designed in FY16 Estimate and Budget are due to the transfer of the FY 17 facilities’ accordance with guidelines and recommendations from the National camps budgets (Art Center, Columbia Gym, Tennis, SkatePark, Supreme Association for the Education of Young Children, the National After School Sports Club) to the Camps Division, as well as due to lower enrollment. Alliance and best practices from the Johns Hopkins Institute for First Teachers. Students are offered activities such as art, science, music, dramatic The variance in Employee Benefits between the FY 17 Budget and the play, and physical activities and games, structured to facilitate opportunities FY 16 Estimate and Budget are due to changes in employee elections for for individual and group participation and for balance between self-elected medical insurance. and staff-directed activities, with both quiet and active periods. SAS also School Age Services offers programs on scheduled school’s out and early closing days. The The variances in Operating Supplies/Expenses between the FY 17 Budget programs are licensed by the Maryland State Department of Education. and the FY 16 Estimate and Budget are due to increased purchases of The Youth and Teen Center’s (YTC) programs provide youth with perishable food in order to focus on healthy snacks in the programs. opportunities to form relationships, enjoy social interaction and develop life Youth and Teen Center at the Barn skills in a safe and secure environment. The services and activities include None educational, enrichment and recreational opportunities that support positive PERSONNEL USAGE peer interaction, hands-on learning, decision-making and life skills FY 16 Budget FTE ...... 72.5 FY 15 Actual ...... 411,520 development. These activities engage youth, allow them to contribute to the FY 16 Current Est. FTE ...... 68.0 FY 16 Current Est ...... 368,630 community and provide them with needed opportunities to achieve success. FY 17 Budget FTE ...... 75.1 FY 17 Budget ...... 375,460 FY 18 Budget FTE ...... 76.2 FY 18 Budget ...... 373,833
Fiscal Year 2017 and Conditional Fiscal Year 2018 134 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES YOUTH SERVICES SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 3,364 3,601 3,614 3,844 4,220 376 9.8% 3,968 4,220 252 6.4% 4,220 4,342 122 2.9% Memberships Fees 67 67 55 8 (8) -100.0% Rental Income 1 3 3 4 3 (1) -25.0% 3 3 Sales Gain (Loss) on Fixed Asset Disposals 6 10 (10) -100.0% Other Income 43 25 36 13 17 4 30.8% 19 17 (2) -10.5% 17 17 Package Plan Allocation
Total Income 3,481 3,693 3,705 3,878 4,240 362 9.3% 3,991 4,240 249 6.2% 4,240 4,362 122 2.9%
Expenses: Salary & Wages 1,822 1,848 1,931 1,897 2,117 220 11.6% 1,880 2,117 237 12.6% 2,117 2,179 62 2.9% Annual Performance Incentives 10 12 5 5 100.0% 10 5 (5) -50.0% 5 5 Contract Labor 5 Payroll Taxes 172 163 166 157 200 43 27.4% 174 200 26 14.9% 200 204 4 2.0% Employee Benefits 176 208 184 187 232 45 24.1% 211 232 21 10.0% 232 238 6 2.6% Cost Of Sales 11 11 1 1 Operating Supplies/Expenses 506 504 464 396 551 155 39.1% 431 551 120 27.8% 551 566 15 2.7% Insurance 47 41 23 45 42 (3) -6.7% 59 42 (17) -28.8% 42 43 1 2.4% Fees 80 76 66 75 89 14 18.7% 87 89 2 2.3% 89 91 2 2.2% Rentals 139 83 87 112 122 10 8.9% 118 122 4 3.4% 122 125 3 2.5% Taxes 1 (4) 1 1 3 2 200.0% 1 3 2 200.0% 3 3 Utilities 49 48 47 52 52 56 52 (4) -7.1% 52 54 2 3.8% Repairs & Maintenance 89 55 78 71 68 (3) -4.2% 71 68 (3) -4.2% 68 69 1 1.5% Comm.Assoc.Assess Share Depreciation 7 8 10 18 27 9 50.0% 9 27 18 200.0% 27 29 2 7.4% Interest Expense Allocation 11 11 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 161 177 190 299 329 30 10.0% 287 329 42 14.6% 329 339 10 3.0% Alloc. of Branding and Media Production 49 59 80 160 204 44 27.5% 167 204 37 22.2% 204 208 4 2.0%
Total Operating Expenses 3,313 3,266 3,339 3,472 4,043 571 16.4% 3,563 4,043 480 13.5% 4,043 4,155 112 2.8%
Increase/(Decrease) in Net Assets from Operations 168 427 366 406 197 (209) -51.5% 428 197 (231) -54.0% 197 207 10 5.1%
Alloc. of Admin. Serv. Expenses 555 542 549 577 662 85 14.7% 597 662 65 10.9% 662 680 18 2.7% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (387) (115) (183) (171) (465) (294) -171.9% (169) (465) (296) -175.1% (465) (473) (8) -1.7%
(Subsidized)/Self-Sufficient Operations (387) (115) (183) (171) (465) (294) -171.9% (169) (465) (296) -175.1% (465) (473) (8) -1.7%
Fiscal Year 2017 and Conditional Fiscal Year 2018 135 . Columbia Association Trend Analysis - Camps Fiscal Years 2013 - 2018
1.20
1.00
0.80
0.60
0.40
0.20 Millions 0.00
-0.20
-0.40
-0.60
-0.80 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 540 836 (296) 2014 362 823 (461) 2015 247 781 (534) 2016 286 815 (529) 2017 630 1,082 (452) 2018 649 1,107 (458)
Fiscal Year 2017 and Conditional Fiscal Year 2018 136 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES CAMPS (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 502 319 215 281 630 349 124.2% 489 630 141 28.8% 630 649 19 3.0% Memberships Fees 31 43 32 Rental Income Sales Gain (Loss) on Fixed Asset Disposals 6 5 (5) -100.0% Other Income 1 Package Plan Allocation
Total Income 540 362 247 286 630 344 120.3% 489 630 141 28.8% 630 649 19 3.0%
Expenses: Salary & Wages 367 402 364 392 479 87 22.2% 342 479 137 40.1% 479 493 14 2.9% Annual Performance Incentives 2 3 1 1 100.0% 2 1 (1) -50.0% 1 1 Contract Labor 5 Payroll Taxes 39 37 32 33 53 20 60.6% 30 53 23 76.7% 53 54 1 1.9% Employee Benefits 15 48 33 20 51 31 155.0% 26 51 25 96.2% 51 51 Cost Of Sales Operating Supplies/Expenses 88 70 84 58 85 27 46.6% 83 85 2 2.4% 85 87 2 2.4% Insurance 10 9 5 9 9 13 9 (4) -30.8% 9 9 Fees 36 30 26 30 46 16 53.3% 38 46 8 21.1% 46 47 1 2.2% Rentals 85 42 41 45 54 9 20.0% 41 54 13 31.7% 54 55 1 1.9% Taxes 1 1 1 100.0% 1 1 100.0% 1 1 Utilities 7 8 5 5 4 (1) -20.0% 5 4 (1) -20.0% 4 4 Repairs & Maintenance 23 14 26 12 15 3 25.0% 12 15 3 25.0% 15 15 Comm.Assoc.Assess Share Depreciation 4 4 4 11 18 7 63.6% 3 18 15 500.0% 18 18 Interest Expense Allocation 1 1 100.0% 1 1 100.0% 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 35 39 39 61 77 16 26.2% 55 77 22 40.0% 77 79 2 2.6% Alloc. of Branding and Media Production 11 13 16 33 47 14 42.4% 32 47 15 46.9% 47 48 1 2.1%
Total Operating Expenses 727 716 679 709 941 232 32.7% 682 941 259 38.0% 941 963 22 2.3%
Increase/(Decrease) in Net Assets from Operations (187) (354) (432) (423) (311) 112 26.5% (193) (311) (118) -61.1% (311) (314) (3) -1.0%
Alloc. of Admin. Serv. Expenses 109 107 102 106 141 35 33.0% 102 141 39 38.2% 141 144 3 2.1% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (296) (461) (534) (529) (452) 77 14.6% (295) (452) (157) -53.2% (452) (458) (6) -1.3%
(Subsidized)/Self-Sufficient Operations (296) (461) (534) (529) (452) 77 14.6% (295) (452) (157) -53.2% (452) (458) (6) -1.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 137 . Columbia Association Trend Analysis - School Age Services Fiscal Years 2013 - 2018
5.00
4.50
4.00
3.50
3.00
2.50 Millions 2.00
1.50
1.00
0.50
0.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 2,910 2,633 277 2014 3,319 2,641 678 2015 3,410 2,724 686 2016 3,567 2,812 755 2017 3,581 3,223 358 2018 3,684 3,316 368
Fiscal Year 2017 and Conditional Fiscal Year 2018 138 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES SCHOOL AGE SERVICES (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 2,852 3,276 3,387 3,554 3,581 27 0.8% 3,474 3,581 107 3.1% 3,581 3,684 103 2.9% Memberships Fees 35 23 23 8 (8) -100.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals 5 (5) -100.0% Other Income 23 20 Package Plan Allocation
Total Income 2,910 3,319 3,410 3,567 3,581 14 0.4% 3,474 3,581 107 3.1% 3,581 3,684 103 2.9%
Expenses: Salary & Wages 1,303 1,314 1,417 1,342 1,503 161 12.0% 1,375 1,503 128 9.3% 1,503 1,547 44 2.9% Annual Performance Incentives 5 6 3 3 100.0% 5 3 (2) -40.0% 3 3 Contract Labor Payroll Taxes 121 114 122 112 136 24 21.4% 128 136 8 6.3% 136 139 3 2.2% Employee Benefits 144 144 136 148 165 17 11.5% 166 165 (1) -0.6% 165 170 5 3.0% Cost Of Sales Operating Supplies/Expenses 393 405 354 309 433 124 40.1% 309 433 124 40.1% 433 446 13 3.0% Insurance 32 28 15 30 28 (2) -6.7% 40 28 (12) -30.0% 28 29 1 3.6% Fees 20 22 17 30 21 (9) -30.0% 35 21 (14) -40.0% 21 22 1 4.8% Rentals 50 36 46 67 68 1 1.5% 77 68 (9) -11.7% 68 70 2 2.9% Taxes 1 1 100.0% 1 1 100.0% 1 1 Utilities 17 16 17 20 19 (1) -5.0% 24 19 (5) -20.8% 19 20 1 5.3% Repairs & Maintenance 10 6 6 17 8 (9) -52.9% 17 8 (9) -52.9% 8 8 Comm.Assoc.Assess Share Depreciation 2 3 3 5 6 1 20.0% 4 6 2 50.0% 6 6 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 109 122 132 206 224 18 8.7% 201 224 23 11.4% 224 231 7 3.1% Alloc. of Branding and Media Production 33 41 56 110 139 29 26.4% 117 139 22 18.8% 139 142 3 2.2%
Total Operating Expenses 2,239 2,251 2,327 2,396 2,754 358 14.9% 2,498 2,754 256 10.2% 2,754 2,834 80 2.9%
Increase/(Decrease) in Net Assets from Operations 671 1,068 1,083 1,171 827 (344) -29.4% 976 827 (149) -15.3% 827 850 23 2.8%
Alloc. of Admin. Serv. Expenses 394 390 397 416 469 53 12.7% 438 469 31 7.1% 469 482 13 2.8% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 277 678 686 755 358 (397) -52.6% 538 358 (180) -33.5% 358 368 10 2.8%
(Subsidized)/Self-Sufficient Operations 277 678 686 755 358 (397) -52.6% 538 358 (180) -33.5% 358 368 10 2.8%
Fiscal Year 2017 and Conditional Fiscal Year 2018 139 . Columbia Association Trend Analysis - Youth and Teen Center at the Barn Fiscal Years 2013 - 2018
0.50
0.40
0.30
0.20
0.10
0.00 Millions -0.10
-0.20
-0.30
-0.40
-0.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 31 399 (368) 2014 12 344 (332) 2015 48 383 (335) 2016 25 422 (397) 2017 29 400 (371) 2018 29 412 (383)
Fiscal Year 2017 and Conditional Fiscal Year 2018 140 Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICES YOUTH AND TEEN CENTER AT THE BARN (Note: Page included for informational purposes only.) Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment 10 6 12 9 9 5 9 4 80.0% 9 9 Memberships Fees 1 1 Rental Income 1 3 3 4 3 (1) -25.0% 3 3 Sales Gain (Loss) on Fixed Asset Disposals Other Income 19 5 36 13 17 4 30.8% 19 17 (2) -10.5% 17 17 Package Plan Allocation
Total Income 31 12 48 25 29 4 16.0% 28 29 1 3.6% 29 29
Expenses: Salary & Wages 152 132 150 163 135 (28) -17.2% 163 135 (28) -17.2% 135 139 4 3.0% Annual Performance Incentives 3 3 1 1 100.0% 3 1 (2) -66.7% 1 1 Contract Labor Payroll Taxes 12 12 12 12 11 (1) -8.3% 16 11 (5) -31.3% 11 11 Employee Benefits 17 16 15 19 16 (3) -15.8% 19 16 (3) -15.8% 16 17 1 6.3% Cost Of Sales 11 11 1 1 Operating Supplies/Expenses 25 29 26 29 33 4 13.8% 39 33 (6) -15.4% 33 33 Insurance 5 4 3 6 5 (1) -16.7% 6 5 (1) -16.7% 5 5 Fees 24 24 23 15 22 7 46.7% 14 22 8 57.1% 22 22 Rentals 4 5 Taxes 1 (4) 1 1 1 1 1 1 Utilities 25 24 25 27 29 2 7.4% 27 29 2 7.4% 29 30 1 3.4% Repairs & Maintenance 56 35 46 42 45 3 7.1% 42 45 3 7.1% 45 46 1 2.2% Comm.Assoc.Assess Share Depreciation 1 1 3 2 3 1 50.0% 2 3 1 50.0% 3 5 2 66.7% Interest Expense Allocation 1 (1) -100.0% 1 (1) -100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. 17 16 19 32 28 (4) -12.5% 31 28 (3) -9.7% 28 29 1 3.6% Alloc. of Branding and Media Production 5 5 8 17 18 1 5.9% 18 18 18 18
Total Operating Expenses 347 299 333 367 348 (19) -5.2% 383 348 (35) -9.1% 348 358 10 2.9%
Increase/(Decrease) in Net Assets from Operations (316) (287) (285) (342) (319) 23 6.7% (355) (319) 36 10.1% (319) (329) (10) -3.1%
Alloc. of Admin. Serv. Expenses 52 45 50 55 52 (3) -5.5% 57 52 (5) -8.8% 52 54 2 3.8% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (368) (332) (335) (397) (371) 26 6.5% (412) (371) 41 10.0% (371) (383) (12) -3.2%
(Subsidized)/Self-Sufficient Operations (368) (332) (335) (397) (371) 26 6.5% (412) (371) 41 10.0% (371) (383) (12) -3.2%
Fiscal Year 2017 and Conditional Fiscal Year 2018 141
INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 142 Open Space and Facility Services Columbia Association Department of Open Space & Facility Services At a Glance
The Department of Open Space & Facility Services is responsible for • Capital Improvements Program is responsible for construction of tot management of Columbia’s 3,600 acres of open space, construction and lots, playgrounds, docks, and parking lots; improvements to CA’s maintenance of capital improvements in the open space and for CA’s many extensive pathway system; and, construction and renovations of ponds facilities, watershed management and education, managing CA’s carbon and other water quality features in accordance with regulatory standards. footprint and energy consumption, and design and implementation of landscape • Landscape Services designs, implements and manages the landscape and architecture and hardscape enhancements. hardscape enhancements around CA buildings and most-used open space The department is comprised of eight areas of responsibility. The functions of areas. This division works collaboratively with other divisions to enhance each are highlighted below. the usability and appeal of these areas. • Administration provides management and support staff for the • Watershed Management and Improvements implements watershed department and handles various agreements with outside parties, improvement projects and initiatives, as well as community engagement correspondence, planning, and budget tracking. and education related to a healthy environment. • Open Space Maintenance and Services is responsible for maintaining CA’s open space system includes the following: and repairing all of CA’s open space amenities. The team provides • Approximately 114 miles of pedestrian pathways and sidewalks; vegetation control and other maintenance around and on the lakes and • 165 tot lots; • 284 footbridges; ponds. They also support the many CA, village community association • Three large lakes, 41 ponds and approximately 80 other stormwater and community events throughout the year. management facilities; • Fleet Management Services acquires, services and repairs CA’s • 34 miles of stream valleys; inventory of nearly 700 pieces of motorized power equipment and • Lake Elkhorn Park, Wilde Lake Park, Kennedy Gardens, Symphony Woods Park and picnic areas; vehicles. This unit also manages CA’s RV Storage Park, which provides • Pedestrian underpasses and overpasses; secure storage space for mobile homes, boats and trailers. • Meadows and forestland; • Construction Management Division includes capital improvements and • 14 outdoor basketball and 8 public tennis courts; and, new construction related to all of CA buildings and open space, and the • Landscaped areas and plazas around community and recreational day to day repairs for all of CA facilities. facilities throughout Columbia. • Energy Management is responsible for design, implementation and management of CA’s energy efficiency and sustainability.
Fiscal Year 2017 and Conditional Fiscal Year 2018 143 . Columbia Association Trend Analysis - Department of Open Space and Facility Services Summary Fiscal Years 2013 - 2018
20.00
15.00
10.00
5.00
0.00 Millions -5.00
-10.00
-15.00
-20.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 868 13,988 (13,120) 2014 949 13,952 (13,003) 2015 885 14,295 (13,410) 2016 428 16,035 (15,607) 2017 340 16,655 (16,315) 2018 349 17,149 (16,800)
Fiscal Year 2017 and Conditional Fiscal Year 2018 144 Columbia Association Department of Open Space & Facility Services Department Summary
RECENT ACCOMPLISHMENTS • Developed the Ten-Year Lake Sediment Management Plan. • Continued partnerships with many organizations to improve • Continued implementation of “Connecting Columbia – the Active Columbia’s livability and sustainability including Howard County Transportation Action Agenda,” including major pathway Government, Howard County Library System, Howard Community improvements in Town Center, Wilde Lake and Oakland Mills. College, Bike Maryland, Bicycling Advocates of Howard County, the • Implemented landscape projects that reduce future labor inputs and Wilde Lake High School Environmental Club, Howard County Police, water and chemical requirements. Blossoms of Hope, Howard County Fire and Rescue, University of • Completed the restoration of the Tidesfall mulch path in Wilde Lake. Maryland Extension Service and the Watershed Stewards Academy. • Completed major renovations to the Dorsey’s Search Meeting Room. • Installed pathway signage from Lake Elkhorn to Route 108 and to • Completed Faulkner Ridge ADA-compliant wading pool. Stevens Forest Neighborhood Center. • Renovated the Longfellow bathhouse, wading pool and main pool. • Continued training for the CA Weed Warrior program in cooperation with the University of Maryland Extension Service and the Volunteer • Completed the Hobbit’s Glen Golf Course clubhouse and turn house. Center Serving Howard County. • Completed and opened Haven on the Lake. • Expanded the floating wetlands project on lakes and ponds to achieve • Installed a combined heat and power plant at Supreme Sports Club. positive effects on water quality and wildlife. • Renovated the arena and arena entrance at Supreme Sports Club. • Built 17 retrofit projects in accordance with the Watershed • Upgraded the Columbia Gym’s adult and youth gyms. Management Plan. • Upgraded the Hobbit’s Glen Tennis clubhouse. • Administered the Test Your Lawn program, providing 600 free soil • Constructed a new Owen Brown Tennis clubhouse. sample analyses for residents. • Completed interior upgrades in Stonehouse in Long Reach. • Received $975,000 in grants awarded by the State of Maryland for watershed management projects. • Installed electrical vehicle charging stations. • Installed 230 rain gardens with residents to help “Slow the Flow” of • Completed upgrades to the Talbott Springs pool. runoff from their lots through the Rain Garden Cost Share Program. • Initiated the Open Space Community Engagement Specialist program • Completed major restorations of Jackson and Dannon Garth ponds in at the three lakes. Long Reach. • Reduced CA’s carbon footprint by 13% through the completion of the • Made numerous ADA improvements at CA facility parking lots. Nixon’s Farm solar field. • Hosted first walking series “Exploring Columbia on Foot.” • Completed more than a dozen energy efficiency lighting upgrades. • Added seating areas around all three major lakes. • Launched the Columbia Solar Co-operative to promote renewable energy in the community. • Partnered with Howard County Police to implement the Community Policing program on CA pathways, and held Bike with A Cop ride for • Replaced nine HVAC units with Energy Star models. children.
Fiscal Year 2017 and Conditional Fiscal Year 2018 145 Columbia Association Department of Open Space & Facility Services Department Summary
NOTABLE IN FY 17 and FY 18 • Planning and construction of an event pavilion and upgrades for • Working with team members from other departments to reduce barriers Fairway Hills Golf. to access in CA open space amenities, facilities and programs. • Completion of major roofing projects at Columbia Gym and Columbia • Continuation of the Rain Garden Cost Share Program providing rain Horse Center. gardens to residents living in villages in the Little Patuxent Watershed. • Planning and construction of Ice Rink upgrades and facility • Continuation of the Test Your Lawn program to provide soil sample improvements. analyses for Columbia residents. • Implementation of recommendations from the facility assessments. • Completion of the remaining budgeted watershed projects, stormwater • Purchasing of renewable energy credits to supplement Nixon’s Farm outfall and stream restoration projects above Wilde Lake and Lake solar field, which will eliminate fossil fuels from CA’s electrical Kittamaqundi, and two early action projects from the Watershed supply chain. Management Plan. • Installation of major lighting upgrades at numerous facilities including • Completion of phase two for Kennedy Gardens to include site Supreme Sports Club and Columbia Athletic Club. furnishings and additional plantings. • Replacement of major mechanical systems at Columbia Gym. • Survey of users of Open Space amenities to gauge satisfaction and solicit ideas for improvements. • Implementation of formal targeted invasive plants removal program in open space. • Improvement of the appearance of the Downtown Columbia area with a more frequent mowing cycle of the county medians. • Continuation of major connectivity-related pathway improvements. • Renovations of Pushcart Pond in Oakland Mills and Waiting Spring Pond in Long Reach. • Continuation of the solar power cooperative for Columbia residents. • Construction of the Long Reach indoor tennis center. • Planning for the Clary’s Forest pool upgrade to include ADA compliance work. PERSONNEL USAGE FY 16 Budget FTE...... 80.3 FY 15 Actual ...... N/A • Implementation of phases one and two of Swim Center upgrades. FY 16 Current Est. FTE ...... 74.9 FY 16 Current Est ...... N/A • Construction of ADA pool upgrades and shade structures for the FY 17 Budget FTE...... 71.9 FY 17 Budget ...... N/A Kendall Ridge, Hawthorn, Dorsey’s Search and River Hill pools. FY 18 Budget FTE...... 71.9 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 146 Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees 55 137 131 94 89 (5) -5.3% 83 89 6 7.2% 89 91 2 2.2% Rental Income 171 198 149 125 144 19 15.2% 95 144 49 51.6% 144 148 4 2.8% Sales 4 7 4 9 12 3 33.3% 9 12 3 33.3% 12 12 Gain (Loss) on Fixed Asset Disposals 28 53 109 Other Income 610 554 492 200 95 (105) -52.5% 230 95 (135) -58.7% 95 98 3 3.2% Package Plan Allocation
Total Income 868 949 885 428 340 (88) -20.6% 417 340 (77) -18.5% 340 349 9 2.6%
Expenses: Salary & Wages 3,502 3,564 3,762 4,321 4,315 (6) -0.1% 4,307 4,315 8 0.2% 4,315 4,440 125 2.9% Annual Performance Incentives 45 39 22 22 100.0% 42 22 (20) -47.6% 22 22 Contract Labor 8 3 34 14 (14) -100.0% Payroll Taxes 242 251 257 289 307 18 6.2% 281 307 26 9.3% 307 314 7 2.3% Employee Benefits 712 903 755 878 1,009 131 14.9% 887 1,009 122 13.8% 1,009 1,038 29 2.9% Cost Of Sales Operating Supplies/Expenses 568 599 567 687 740 53 7.7% 763 740 (23) -3.0% 740 762 22 3.0% Insurance 255 231 210 260 260 306 260 (46) -15.0% 260 266 6 2.3% Fees 799 686 723 910 1,110 200 22.0% 931 1,110 179 19.2% 1,110 1,142 32 2.9% Rentals 256 102 148 248 206 (42) -16.9% 264 206 (58) -22.0% 206 212 6 2.9% Taxes 19 (20) 10 27 15 (12) -44.4% 27 15 (12) -44.4% 15 15 Utilities 93 93 84 99 84 (15) -15.2% 126 84 (42) -33.3% 84 86 2 2.4% Repairs & Maintenance 1,390 1,647 1,442 1,371 1,483 112 8.2% 1,549 1,483 (66) -4.3% 1,483 1,527 44 3.0% Comm.Assoc.Assess Share Depreciation 3,536 3,270 3,525 3,558 3,640 82 2.3% 3,515 3,640 125 3.6% 3,640 3,763 123 3.4% Interest Expense Allocation 553 578 569 596 514 (82) -13.8% 596 514 (82) -13.8% 514 529 15 2.9% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production 186 225 305 685 778 93 13.6% 710 778 68 9.6% 778 796 18 2.3%
Total Operating Expenses 12,164 12,132 12,430 13,943 14,483 540 3.9% 14,304 14,483 179 1.3% 14,483 14,912 429 3.0%
Increase/(Decrease) in Net Assets from Operations (11,296) (11,183) (11,545) (13,515) (14,143) (628) -4.6% (13,887) (14,143) (256) -1.8% (14,143) (14,563) (420) -3.0%
Alloc. of Admin. Serv. Expenses 1,824 1,820 1,865 2,092 2,172 80 3.8% 2,146 2,172 26 1.2% 2,172 2,237 65 3.0% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (13,120) (13,003) (13,410) (15,607) (16,315) (708) -4.5% (16,033) (16,315) (282) -1.8% (16,315) (16,800) (485) -3.0%
(Subsidized)/Self-Sufficient Operations (13,120) (13,003) (13,410) (15,607) (16,315) (708) -4.5% (16,033) (16,315) (282) -1.8% (16,315) (16,800) (485) -3.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 147 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 148 . Columbia Association Trend Analysis - Open Space and Facility Services Administration Fiscal Years 2013 - 2018
0.50
0.45
0.40
0.35
0.30
0.25 Millions 0.20
0.15
0.10
0.05
0.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Expenses - Actual Expenses - Budget Expenses - Current Estimate
Fiscal Year Revenue Operating Expenses Change in Net Assets 2013 1 408 - 2014 - 442 - 2015 - 447 - 2016 - 315 - 2017 - 309 - 2018 - 318 - * Expenses are allocated to other departments. See allocation section for formulas.
Fiscal Year 2017 and Conditional Fiscal Year 2018 149 Columbia Association Department of Open Space & Facility Services Open Space and Facility Services Administration
OVERVIEW Administration provides the leadership and overall management of the department. Oversight is provided in regards to construction management, fleet services initiatives, open space and landscape operations, maintenance of capital improvements, energy initiatives, long range planning, watershed management and education.
VARIANCES OVER $25,000 AND 25 PERCENT • None
PERSONNEL USAGE FY 16 Budget FTE...... 4.4 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 1.5 FY 16 Current Est ...... N/A FY 17 Budget FTE...... 1.5 FY 17 Budget ...... N/A FY 18 Budget FTE...... 1.5 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 150 Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES OPEN SPACE AND FACILITY SERVICES ADMINISTRATION Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 1 Package Plan Allocation
Total Income 1
Expenses: Salary & Wages 265 318 291 210 219 9 4.3% 197 219 22 11.2% 219 225 6 2.7% Annual Performance Incentives 10 8 1 1 100.0% 4 1 (3) -75.0% 1 1 Contract Labor 9 3 34 14 (14) -100.0% Payroll Taxes 20 25 23 13 14 1 7.7% 13 14 1 7.7% 14 14 Employee Benefits 53 59 51 25 29 4 16.0% 15 29 14 93.3% 29 30 1 3.4% Cost Of Sales Operating Supplies/Expenses 24 19 19 20 18 (2) -10.0% 33 18 (15) -45.5% 18 19 1 5.6% Insurance 5 5 8 7 8 1 14.3% 5 8 3 60.0% 8 8 Fees 6 3 3 4 3 (1) -25.0% 1 3 2 200.0% 3 3 Rentals 14 7 9 15 15 15 15 15 16 1 6.7% Taxes Utilities 3 (3) -100.0% 3 (3) -100.0% Repairs & Maintenance 3 3 1 4 2 (2) -50.0% 4 2 (2) -50.0% 2 2 Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. (408) (442) (447) (315) (309) 6 1.9% (290) (309) (19) -6.6% (309) (318) (9) -2.9% Alloc. of Branding and Media Production
Total Operating Expenses 1
Increase/(Decrease) in Net Assets from Operations
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets
(Subsidized)/Self-Sufficient Operations
Fiscal Year 2017 and Conditional Fiscal Year 2018 151 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 152 . Columbia Association Trend Analysis - Open Space Maintenance and Services Fiscal Years 2013 - 2018
15.00
10.00
5.00
0.00 Millions
-5.00
-10.00
-15.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 620 10,971 (10,351) 2014 699 10,527 (9,828) 2015 638 10,945 (10,307) 2016 285 11,944 (11,659) 2017 305 12,559 (12,254) 2018 313 12,938 (12,625)
Fiscal Year 2017 and Conditional Fiscal Year 2018 153 Columbia Association Department of Open Space & Facility Services Open Space Maintenance and Services
OVERVIEW The Division is responsible for the management of Columbia’s 3,600 acres of open space. Correspondence, planning, tracking budgets and allocations, record keeping, project management and communication for Open Space are all handled through this division. This department is vigorously utilizing Geographic Information Systems (GIS) technology to inventory open space amenities, easements and other data. This initiative, along with other application upgrades, is stream-lining and enhancing overall communications and work order processing and database. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Rental Income between the FY 17 and FY 16 Budgets is due to an anticipated increase in income from a variety of sources including the RV Park, the Lake Elkhorn Pavilion, Town Center plaza open space area leases and ground leases at cell tower sites. • The variance in the Other Income between the FY 17 and FY 16 Budgets is due primarily to uncertainty of future payments to CA related to easement requests from Howard County or other agencies. • The variance in Fees Expense between the FY 17 Budget and FY 16 Estimate is due to additional contract services from a reduction in the workforce, implementation of the large lake sediment management plan, increased dam inspections at the three large dams, and costs associated with Howard County’s bike share pilot program in which CA is a partner. • The variance in Utilities Expense between the FY 17 and FY 16 Budgets is due to lower utility costs resulting from recent energy upgrades.
PERSONNEL USAGE FY 16 Budget FTE ...... 67.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 56.3 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 53.3 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 53.3 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 154 Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES OPEN SPACE MAINTENANCE AND SERVICES Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees 41 48 91 51 57 6 11.8% 51 57 6 11.8% 57 58 1 1.8% Rental Income 171 198 149 125 144 19 15.2% 95 144 49 51.6% 144 148 4 2.8% Sales 4 7 4 9 12 3 33.3% 9 12 3 33.3% 12 12 Gain (Loss) on Fixed Asset Disposals 28 53 96 Other Income 376 393 298 100 92 (8) -8.0% 140 92 (48) -34.3% 92 95 3 3.3% Package Plan Allocation
Total Income 620 699 638 285 305 20 7.0% 295 305 10 3.4% 305 313 8 2.6%
Expenses: Salary & Wages 1,806 1,875 2,076 2,514 2,516 2 0.1% 2,604 2,516 (88) -3.4% 2,516 2,589 73 2.9% Annual Performance Incentives 8 14 10 10 100.0% 7 10 3 42.9% 10 10 Contract Labor Payroll Taxes 147 146 153 176 200 24 13.6% 168 200 32 19.0% 200 206 6 3.0% Employee Benefits 473 602 495 546 664 118 21.6% 556 664 108 19.4% 664 683 19 2.9% Cost Of Sales Operating Supplies/Expenses 375 354 331 325 400 75 23.1% 403 400 (3) -0.7% 400 412 12 3.0% Insurance 189 164 146 197 193 (4) -2.0% 223 193 (30) -13.5% 193 198 5 2.6% Fees 584 451 504 610 765 155 25.4% 653 765 112 17.2% 765 787 22 2.9% Rentals 201 76 120 203 162 (41) -20.2% 213 162 (51) -23.9% 162 166 4 2.5% Taxes 21 (20) 10 27 15 (12) -44.4% 27 15 (12) -44.4% 15 15 Utilities 66 64 63 75 69 (6) -8.0% 94 69 (25) -26.6% 69 71 2 2.9% Repairs & Maintenance 1,119 1,092 937 815 955 140 17.2% 1,041 955 (86) -8.3% 955 983 28 2.9% Comm.Assoc.Assess Share Depreciation 3,534 3,268 3,523 3,556 3,638 82 2.3% 3,514 3,638 124 3.5% 3,638 3,761 123 3.4% Interest Expense Allocation 552 578 569 596 514 (82) -13.8% 596 514 (82) -13.8% 514 529 15 2.9% Alloc. of Selling Expenses Alloc. of Department's Admin. 320 334 342 235 233 (2) -0.9% 220 233 13 5.9% 233 240 7 3.0% Alloc. of Branding and Media Production 145 170 234 511 587 76 14.9% 540 587 47 8.7% 587 600 13 2.2%
Total Operating Expenses 9,540 9,154 9,517 10,386 10,921 535 5.2% 10,859 10,921 62 0.6% 10,921 11,250 329 3.0%
Increase/(Decrease) in Net Assets from Operations (8,920) (8,455) (8,879) (10,101) (10,616) (515) -5.1% (10,564) (10,616) (52) -0.5% (10,616) (10,937) (321) -3.0%
Alloc. of Admin. Serv. Expenses 1,431 1,373 1,428 1,558 1,638 80 5.1% 1,629 1,638 9 0.6% 1,638 1,688 50 3.1% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (10,351) (9,828) (10,307) (11,659) (12,254) (595) -5.1% (12,193) (12,254) (61) -0.5% (12,254) (12,625) (371) -3.0%
(Subsidized)/Self-Sufficient Operations (10,351) (9,828) (10,307) (11,659) (12,254) (595) -5.1% (12,193) (12,254) (61) -0.5% (12,254) (12,625) (371) -3.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 155 156 BLANK INTENTIONALLY 2018 Year Fiscal Conditional and 2017 Year Fiscal
16
. Columbia Association Trend Analysis - Landscape Services Fiscal Years 2013 - 2018
1.50
1.00
0.50
0.00 Millions
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 6 967 (961) 2014 - 1,005 (1,005) 2015 - 957 (957) 2016 - 1,088 (1,088) 2017 - 1,150 (1,150) 2018 - 1,182 (1,182)
Fiscal Year 2017 and Conditional Fiscal Year 2018 157 Columbia Association Department of Open Space & Facility Services Landscape Services
OVERVIEW Landscape Services, a division of the Open Space and Facility Services Department, is responsible for the design, implementation and management of landscape and hardscape enhancements around CA buildings and most-used open space areas. This division works collaboratively with other divisions to enhance the usability and appeal of these areas. VARIANCES OVER $25,000 AND 25 PERCENT • The variances in Employee Benefits between the FY 17 Budget versus the FY 16 Estimate and Budget are due to increased medical insurance costs and changes in benefit selections made by team members in the Landscape Services Division. • The variance in Fees between the FY 16 and FY 17 Budgets is due to the realignment of responsibilities within Open Space and Facilities Services that has significantly increased the number and range of enhancements managed by Landscape Services. The increase is also partially attributed to expanded use of landscape contractors for routine maintenance activities.
PERSONNEL USAGE FY 16 Budget FTE...... 1.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 7.5 FY 16 Current Est ...... N/A FY 17 Budget FTE...... 7.5 FY 17 Budget ...... N/A FY 18 Budget FTE...... 7.5 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 158 Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES LANDSCAPE SERVICES Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 6 Package Plan Allocation
Total Income 6
Expenses: Salary & Wages 416 438 362 347 371 24 6.9% 347 371 24 6.9% 371 382 11 3.0% Annual Performance Incentives 15 3 2 2 100.0% 2 2 2 2 Contract Labor (1) Payroll Taxes 27 28 29 30 25 (5) -16.7% 30 25 (5) -16.7% 25 25 Employee Benefits 75 104 92 92 132 40 43.5% 92 132 40 43.5% 132 136 4 3.0% Cost Of Sales Operating Supplies/Expenses 37 28 23 54 41 (13) -24.1% 54 41 (13) -24.1% 41 42 1 2.4% Insurance 9 8 10 10 10 16 10 (6) -37.5% 10 10 Fees 121 127 137 180 197 17 9.4% 157 197 40 25.5% 197 203 6 3.0% Rentals 5 4 5 8 8 8 8 8 8 Taxes (2) Utilities 10 10 6 5 5 5 5 5 5 Repairs & Maintenance 86 79 115 153 134 (19) -12.4% 153 134 (19) -12.4% 134 138 4 3.0% Comm.Assoc.Assess Share Depreciation 1 Interest Expense Allocation 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 28 32 30 21 21 19 21 2 10.5% 21 22 1 4.8% Alloc. of Branding and Media Production 13 16 20 46 54 8 17.4% 46 54 8 17.4% 54 55 1 1.9%
Total Operating Expenses 841 874 832 946 1,000 54 5.7% 929 1,000 71 7.6% 1,000 1,028 28 2.8%
Increase/(Decrease) in Net Assets from Operations (835) (874) (832) (946) (1,000) (54) -5.7% (929) (1,000) (71) -7.6% (1,000) (1,028) (28) -2.8%
Alloc. of Admin. Serv. Expenses 126 131 125 142 150 8 5.6% 139 150 11 7.9% 150 154 4 2.7% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (961) (1,005) (957) (1,088) (1,150) (62) -5.7% (1,068) (1,150) (82) -7.7% (1,150) (1,182) (32) -2.8%
(Subsidized)/Self-Sufficient Operations (961) (1,005) (957) (1,088) (1,150) (62) -5.7% (1,068) (1,150) (82) -7.7% (1,150) (1,182) (32) -2.8%
Fiscal Year 2017 and Conditional Fiscal Year 2018 159 160 BLANK INTENTIONALLY 2018 Year Fiscal Conditional and 2017 Year Fiscal
60
. Columbia Association Trend Analysis - Watershed Management and Improvements Fiscal Years 2013 - 2018
0.80
0.60
0.40
0.20
0.00 Millions -0.20
-0.40
-0.60
-0.80 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 238 355 (117) 2014 249 551 (302) 2015 228 467 (239) 2016 143 612 (469) 2017 32 608 (576) 2018 33 628 (595)
Fiscal Year 2017 and Conditional Fiscal Year 2018 161 Columbia Association Department of Open Space & Facility Services Watershed Management and Improvements
OVERVIEW Watershed Management and Improvements, a division of the Open Space and Facility Services Department, implements watershed improvement projects and initiatives, and provides community engagement and education related to a healthy environment. VARIANCES OVER $25,000 AND 25 PERCENT The variances in Other Income between the between the FY 17 Budget versus the FY 16 Estimate and Budget are related to work performed by CA for granting agencies that will be completed in FY 16 versus FY 17 work that is not defined at this time. The variance in Fees Expense between the FY 17 and FY 16 Budgets is a result of fees expected to be paid for work associated with the Large Lake Sediment Management Plan in FY 17.
PERSONNEL USAGE FY 16 Budget FTE...... 1.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 1.5 FY 16 Current Est ...... N/A FY 17 Budget FTE...... 1.5 FY 17 Budget ...... N/A FY 18 Budget FTE...... 1.5 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 162 Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES WATERSHED MANAGEMENT AND IMPROVEMENTS Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees 14 89 40 43 32 (11) -25.6% 32 32 32 33 1 3.1% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 224 160 188 100 (100) -100.0% 90 (90) -100.0% Package Plan Allocation
Total Income 238 249 228 143 32 (111) -77.6% 122 32 (90) -73.8% 32 33 1 3.1%
Expenses: Salary & Wages 114 105 102 155 134 (21) -13.5% 139 134 (5) -3.6% 134 138 4 3.0% Annual Performance Incentives 3 4 1 1 100.0% 4 1 (3) -75.0% 1 1 Contract Labor Payroll Taxes 9 8 8 11 11 11 11 11 11 Employee Benefits 8 10 8 15 15 24 15 (9) -37.5% 15 15 Cost Of Sales Operating Supplies/Expenses 15 15 12 38 50 12 31.6% 48 50 2 4.2% 50 52 2 4.0% Insurance Fees 36 57 51 75 81 6 8.0% 50 81 31 62.0% 81 83 2 2.5% Rentals 7 4 4 7 5 (2) -28.6% 7 5 (2) -28.6% 5 6 1 20.0% Taxes Utilities 1 2 2 1 1 1 1 1 1 Repairs & Maintenance 101 252 190 192 192 192 192 192 198 6 3.1% Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 10 17 15 12 11 (1) -8.3% 10 11 1 10.0% 11 12 1 9.1% Alloc. of Branding and Media Production 5 9 10 26 28 2 7.7% 25 28 3 12.0% 28 29 1 3.6%
Total Operating Expenses 309 479 406 532 529 (3) -0.6% 511 529 18 3.5% 529 546 17 3.2%
Increase/(Decrease) in Net Assets from Operations (71) (230) (178) (389) (497) (108) -27.8% (389) (497) (108) -27.8% (497) (513) (16) -3.2%
Alloc. of Admin. Serv. Expenses 46 72 61 80 79 (1) -1.3% 77 79 2 2.6% 79 82 3 3.8% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (117) (302) (239) (469) (576) (107) -22.8% (466) (576) (110) -23.6% (576) (595) (19) -3.3%
(Subsidized)/Self-Sufficient Operations (117) (302) (239) (469) (576) (107) -22.8% (466) (576) (110) -23.6% (576) (595) (19) -3.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 163 164 BLANK INTENTIONALLY 2018 Year Fiscal Conditional and 2017 Year Fiscal
14
. Columbia Association Trend Analysis - Capital Improvements Fiscal Years 2013 - 2018
2.00
1.50
1.00
0.50
0.00 Millions -0.50
-1.00
-1.50
-2.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 - 808 (808) 2014 - 1,052 (1,052) 2015 14 1,065 (1,051) 2016 - 1,386 (1,386) 2017 - 1,279 (1,279) 2018 - 1,312 (1,312)
Fiscal Year 2017 and Conditional Fiscal Year 2018 165 Columbia Association Department of Open Space & Facility Services Capital Improvements
OVERVIEW Capital Improvements Program is responsible for construction of tot lots, playgrounds, docks, and parking lots; improvements to CA’s extensive pathway system; and construction and renovations of ponds and other water quality features in accordance with regulatory standards. VARIANCES OVER $25,000 AND 25 PERCENT • None
PERSONNEL USAGE FY 16 Budget FTE...... 1.5 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 1.5 FY 16 Current Est ...... N/A FY 17 Budget FTE...... 1.5 FY 17 Budget ...... N/A FY 18 Budget FTE...... 1.5 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 166 Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES CAPITAL IMPROVEMENTS Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals 13 Other Income 1 Package Plan Allocation
Total Income 14
Expenses: Salary & Wages 386 383 446 570 512 (58) -10.2% 495 512 17 3.4% 512 527 15 2.9% Annual Performance Incentives 1 1 100.0% 7 1 (6) -85.7% 1 1 Contract Labor Payroll Taxes 2 10 10 17 12 (5) -29.4% 17 12 (5) -29.4% 12 12 Employee Benefits 5 32 30 44 29 (15) -34.1% 44 29 (15) -34.1% 29 30 1 3.4% Cost Of Sales Operating Supplies/Expenses 78 116 121 187 168 (19) -10.2% 162 168 6 3.7% 168 172 4 2.4% Insurance 52 54 46 46 49 3 6.5% 62 49 (13) -21.0% 49 50 1 2.0% Fees 51 46 20 40 59 19 47.5% 70 59 (11) -15.7% 59 61 2 3.4% Rentals 15 7 9 9 11 2 22.2% 9 11 2 22.2% 11 11 Taxes Utilities 10 12 9 5 4 (1) -20.0% 8 4 (4) -50.0% 4 4 Repairs & Maintenance 69 205 179 201 183 (18) -9.0% 159 183 24 15.1% 183 188 5 2.7% Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 24 33 33 27 24 (3) -11.1% 23 24 1 4.3% 24 24 Alloc. of Branding and Media Production 11 17 23 59 60 1 1.7% 55 60 5 9.1% 60 61 1 1.7%
Total Operating Expenses 703 915 926 1,205 1,112 (93) -7.7% 1,111 1,112 1 0.1% 1,112 1,141 29 2.6%
Increase/(Decrease) in Net Assets from Operations (703) (915) (912) (1,205) (1,112) 93 7.7% (1,111) (1,112) (1) -0.1% (1,112) (1,141) (29) -2.6%
Alloc. of Admin. Serv. Expenses 105 137 139 181 167 (14) -7.7% 167 167 167 171 4 2.4% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (808) (1,052) (1,051) (1,386) (1,279) 107 7.7% (1,278) (1,279) (1) -0.1% (1,279) (1,312) (33) -2.6%
(Subsidized)/Self-Sufficient Operations (808) (1,052) (1,051) (1,386) (1,279) 107 7.7% (1,278) (1,279) (1) -0.1% (1,279) (1,312) (33) -2.6%
Fiscal Year 2017 and Conditional Fiscal Year 2018 167 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 168 . Columbia Association Trend Analysis - Construction Management Fiscal Years 2013 - 2018
1.50
1.00
0.50
0.00 Millions
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 3 886 (883) 2014 1 817 (816) 2015 5 861 (856) 2016 - 1,005 (1,005) 2017 3 1,059 (1,056) 2018 3 1,089 (1,086)
Fiscal Year 2017 and Conditional Fiscal Year 2018 169 Columbia Association Department of Open Space & Facility Services Construction Management
OVERVIEW The Construction Management Division includes two distinct functional areas, Construction Services and Energy Management and Sustainability. Construction Services manages new building construction projects, major and minor building renovations, specialty construction projects, pre-planning and feasibility studies for capital project implementation and structural repairs. This division also facilitates building repairs and maintenance at the more than 40 CA facilities and management of CA’s on-call service contractors. Energy Management and Sustainability manages CA’s energy footprint and fosters the development and implementation of green building initiatives. This division also implements community-based energy initiatives. The Director of Construction provides frequent updates to the CA Board of Directors on a wide range of projects. VARIANCES OVER $25,000 AND 25 PERCENT • None
PERSONNEL USAGE FY 16 Budget FTE...... 5.4 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 6.6 FY 16 Current Est ...... N/A FY 17 Budget FTE...... 6.6 FY 17 Budget ...... N/A FY 18 Budget FTE...... 6.6 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 170 Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES CONSTRUCTION MANAGEMENT Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 3 1 5 3 3 100.0% 3 3 100.0% 3 3 Package Plan Allocation
Total Income 3 1 5 3 3 100.0% 3 3 100.0% 3 3
Expenses: Salary & Wages 515 445 485 525 563 38 7.2% 525 563 38 7.2% 563 579 16 2.8% Annual Performance Incentives 9 10 7 7 100.0% 18 7 (11) -61.1% 7 7 Contract Labor Payroll Taxes 37 34 34 42 45 3 7.1% 42 45 3 7.1% 45 46 1 2.2% Employee Benefits 98 96 79 156 140 (16) -10.3% 156 140 (16) -10.3% 140 144 4 2.9% Cost Of Sales Operating Supplies/Expenses 39 67 61 63 63 63 63 63 65 2 3.2% Insurance Fees 1 2 8 1 5 4 400.0% 5 5 100.0% 5 5 Rentals 14 4 1 6 5 (1) -16.7% 12 5 (7) -58.3% 5 5 Taxes Utilities 6 5 4 10 5 (5) -50.0% 15 5 (10) -66.7% 5 5 Repairs & Maintenance 12 16 20 6 17 11 183.3% 17 17 100.0% 17 18 1 5.9% Comm.Assoc.Assess Share Depreciation 1 2 2 2 2 1 2 1 100.0% 2 2 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 26 26 27 20 20 18 20 2 11.1% 20 20 Alloc. of Branding and Media Production 12 13 18 43 49 6 14.0% 44 49 5 11.4% 49 51 2 4.1%
Total Operating Expenses 770 710 749 874 921 47 5.4% 894 921 27 3.0% 921 947 26 2.8%
Increase/(Decrease) in Net Assets from Operations (767) (709) (744) (874) (918) (44) -5.0% (894) (918) (24) -2.7% (918) (944) (26) -2.8%
Alloc. of Admin. Serv. Expenses 116 107 112 131 138 7 5.3% 134 138 4 3.0% 138 142 4 2.9% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (883) (816) (856) (1,005) (1,056) (51) -5.1% (1,028) (1,056) (28) -2.7% (1,056) (1,086) (30) -2.8%
(Subsidized)/Self-Sufficient Operations (883) (816) (856) (1,005) (1,056) (51) -5.1% (1,028) (1,056) (28) -2.7% (1,056) (1,086) (30) -2.8%
Fiscal Year 2017 and Conditional Fiscal Year 2018 171 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 172 Communications and Marketing Columbia Association Department of Communications and Marketing At a Glance
Communications and Marketing’s (C&M) goals are to inform residents and Initiatives related to marketing activities are reviewed regularly; advertising and others about CA’s properties and activities, to educate them about CA’s role in the print schedules and messaging are adjusted to reflect those tactics that generate the community and provide options for participation, to plan and produce marketing most traffic. Analysis of current tactics and competitor activity has also resulted in campaigns and materials, to research and correlate sales and participation success the recommendation of new CA programs and events. C&M’s highly skilled to marketing initiatives, to hold events that engage the community and to drive editorial and design team conceptualizes and produces a wide range of marketing revenue from memberships, fees, programs and events. C&M also oversees material, publications and signage to meet needs throughout CA. application of CA’s visual identity and upholds CA’s brand across the platforms of C&M continually evaluates new communication channels, media opportunities print and digital media, CA’s websites, social media, broadcast media and via and social media platforms as they become available, to determine if they can add signage and presence at events. value to the range of tactics already in place and result in greater exposure. This year C&M has put great emphasis on producing sales and system (SNG) training sessions and materials that educate CA team members who serve on the frontline at the Customer and Member Service Center (CMSC) and facilities. In conjunction with this, online learning opportunities have been developed and will be administered to those who attend learning sessions to reinforce information learned. This is done in collaboration with customer service training administered by CA’s Learning and Organizational Development Division to ensure that all frontline team members have the system (SNG), sales, product knowledge and customer service skills needed to deliver a top-notch customer service experience to members and guests at CA facilities. C&M uses a wide range of media channels to disseminate information to residents and others, which includes numerous print and online publications, print and digital advertising, broadcast (TV and radio) media, two websites (ColumbiaAssociation.org and HavenontheLake.org), five social media platforms, vehicle signage and publications. In FY 17, C&M will move more marketing resources toward digital and broadcast media.
Fiscal Year 2017 and Conditional Fiscal Year 2018 173 174 BLANK INTENTIONALLY 2018 Year Fiscal Conditional and 2017 Year Fiscal
14
. Columbia Association Trend Analysis - Department of Communications and Marketing Summary Fiscal Years 2013 - 2018
2.00
1.50
1.00
0.50
0.00 Millions -0.50
-1.00
-1.50
-2.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Revenue - Budget
Expenses - Budget Revenue - Current Estimate Expenses - Current Estimate
Fiscal Year Revenue Operating Expenses Change in Net Assets 2013 6 6 - 2014 4 4 - 2015 - - - 2016 16 16 - 2017 - - - 2018 - - - * Expenses are allocated to other departments. See allocation section for formulas.
Fiscal Year 2017 and Conditional Fiscal Year 2018 175 Columbia Association Department of Communications and Marketing Department Summary
RECENT ACCOMPLISHMENTS • In broadening CA’s media presence through a growing network of • In FY 16, CMSC introduced a monthly (one day for two hours) communication channels, C&M has seen expanded media coverage and translation service to Korean residents to assist with their resident and opportunities to provide timely and relevant information in a climate membership-related questions. In the third quarter of the year, the same where traditional media outlets are cutting back. We are confident that service will be launched for Chinese-speaking residents. If this strategy C&M has the media contacts and distribution channels to ensure a increases traffic from cultural communities, other languages may be continuing broad footprint in media coverage. added in FY 17 to foster CA’s diversity outreach. NOTABLE IN FY 17 and FY 18 • Memberships were issued to more than 6,500 income-qualified residents. • A move toward much shorter video clips that supplement articles in CA Cards were issued to more than 5,000 residents. Howard Magazine, content on website landing pages and email • Electronic New Member Surveys are requested for every new broadcasts, and provide content for social media. membership sold at the Membership Service Center. To date, the service • Additional and ongoing training of CMSC and facility team members they received was rated “good” to “excellent.” with regard to SNG, sales, customer service and product knowledge. • CA has had an insert in the Columbia Flier and Howard County Times • A robust, user-friendly new website with fresh content and imagery on a for many years; in the third quarter of FY 16 it will expand to include an regular basis. 8-page section in Howard Magazine, providing longer shelf life for information about CA’s programs and services. The magazine format will • Growing partnerships with Columbia-based businesses that will increase also allow for longer articles and greater depth in content than is available corporate memberships and outings to Haven on the Lake, Hobbit’s Glen through CA Monthly, and better educate the community about all that CA Golf, Fairway Hills Golf and the SportsPark as well as expanded does. outreach to the real estate community. • A blog will be launched on the Haven website in the third quarter of FY • Management of the project timeline for communicating, marketing, 16. implementing and launching a proposed new membership program including the related staff training, depending on the CA Board’s • By the end of FY 16, CA will also have a new website that reflects the decision regarding a new membership program structure. depth, breadth and sophistication of the organization. In addition, new digital signage will be placed at CMSC, the Swim Center and the three fitness clubs. Digital signage will be a way to provide a range of information to members that they may not get if they do not read CA publications or email broadcasts, listen to broadcast radio or TV, or visit the website regularly. PERSONNEL USAGE • Publications that summarize CA opportunities and services for the FY 16 Budget FTE ...... 19.1 FY 15 Actual ...... N/A disabled, for youth and teens, for children/families, and for moms/dads FY 16 Current Est. FTE ...... 26.3 FY 16 Current Est...... N/A and their babies are planned for early FY 17 to provide packaged FY 17 Budget FTE ...... 26.3 FY 17 Actual ...... N/A information about these particular areas of interest. FY 18 Budget FTE ...... 26.3 FY 18 Actual ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 176 Columbia Association, Inc. DEPARTMENT OF COMMUNICATIONS AND MARKETING SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income 3 4 Sales 2 Gain (Loss) on Fixed Asset Disposals Other Income 1 16 (16) -100.0% Package Plan Allocation
Total Income 6 4 16 (16) -100.0%
Expenses: Salary & Wages 1,298 1,353 1,288 1,474 1,555 81 5.5% 1,474 1,555 81 5.5% 1,555 1,600 45 2.9% Annual Performance Incentives 17 24 5 5 100.0% 22 5 (17) -77.3% 5 5 Contract Labor 16 5 (5) -100.0% 5 (5) -100.0% Payroll Taxes 104 108 101 116 125 9 7.8% 116 125 9 7.8% 125 129 4 3.2% Employee Benefits 170 226 190 247 283 36 14.6% 247 283 36 14.6% 283 290 7 2.5% Cost Of Sales 9 Operating Supplies/Expenses 964 1,571 1,435 1,677 1,996 319 19.0% 1,717 1,996 279 16.2% 1,996 2,053 57 2.9% Insurance Fees 285 189 311 385 174 (211) -54.8% 420 174 (246) -58.6% 174 179 5 2.9% Rentals 97 100 102 163 203 40 24.5% 93 203 110 118.3% 203 208 5 2.5% Taxes 1 1 1 2 1 100.0% 1 2 1 100.0% 2 2 Utilities 12 13 16 15 16 1 6.7% 15 16 1 6.7% 16 16 Repairs & Maintenance 32 44 24 28 52 24 85.7% 25 52 27 108.0% 52 53 1 1.9% Comm.Assoc.Assess Share Depreciation 15 15 11 18 25 7 38.9% 6 25 19 316.7% 25 24 (1) -4.0% Interest Expense Allocation 1 1 1 100.0% 1 1 100.0% 1 1 Alloc. of Selling Expenses (2,287) (2,764) (2,312) (1,559) (1,506) 53 3.4% (1,500) (1,506) (6) -0.4% (1,506) (1,547) (41) -2.7% Alloc. of Department's Admin. Alloc. of Branding and Media Production (727) (852) (1,191) (2,554) (2,931) (377) -14.8% (2,641) (2,931) (290) -11.0% (2,931) (3,013) (82) -2.8%
Total Operating Expenses 6 4 16 (16) -100.0%
Increase/(Decrease) in Net Assets from Operations
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets
(Subsidized)/Self-Sufficient Operations
Fiscal Year 2017 and Conditional Fiscal Year 2018 177 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 178
Columbia Association Department of Communications and Marketing Communications and Marketing Administration
OVERVIEW Strategic and ongoing direction for the department starts in Communications and Marketing Administration for everything that falls in the areas of customer and member service, communications and marketing. This area consists of the Director of Communications and Marketing and team members who perform department functions such as tasks related to the External Relations Committee, budget administration, membership data collection, marketing strategy and results analysis, and oversight of production resources and publication inventory. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Fees Income between the FY 17 Budget and FY 16 Estimate is offset in the Division of Communications and Member Services. • The variances in Salary & Wages and Employee Benefits between the FY 17 Budget and FY 16 Estimate and Budget are due to the reallocation of a full-time position from the Division of Branding and Media Production to Communications and Marketing Administration because the functions and responsibilities of the position more closely align with this division. • The Allocation of Department’s Administration is formula-driven. See the allocation section for a detailed explanation of the formula.
PERSONNEL USAGE FY 16 Budget FTE ...... 1.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 2.0 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 3.0 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 3.0 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 180 Columbia Association, Inc. DEPARTMENT OF COMMUNICATIONS AND MARKETING COMMUNICATIONS AND MARKETING ADMINISTRATION Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships (14,684) (13,692) (14,746) (15,100) (15,453) (353) -2.3% (15,400) (15,453) (53) -0.3% (15,453) (15,901) (448) -2.9% Fees (111) 111 100.0% Rental Income Sales (2) 2 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Package Plan Allocation 14,686 13,692 14,746 15,213 15,453 240 1.6% 15,400 15,453 53 0.3% 15,453 15,901 448 2.9%
Total Income 2
Expenses: Salary & Wages 40 184 310 126 68.5% 184 310 126 68.5% 310 319 9 2.9% Annual Performance Incentives 1 1 100.0% 5 1 (4) -80.0% 1 1 Contract Labor Payroll Taxes 3 13 22 9 69.2% 13 22 9 69.2% 22 23 1 4.5% Employee Benefits 2 16 47 31 193.8% 16 47 31 193.8% 47 48 1 2.1% Cost Of Sales Operating Supplies/Expenses 6 45 46 1 2.2% 45 46 1 2.2% 46 47 1 2.2% Insurance Fees 16 7 (9) -56.3% 16 7 (9) -56.3% 7 7 Rentals 21313 1313 1313 Taxes 1 (1) -100.0% 1 (1) -100.0% Utilities 11 11 1 1 Repairs & Maintenance 1 15 16 1 6.7% 15 16 1 6.7% 16 16 Comm.Assoc.Assess Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 2 (54) (304) (463) (159) -52.3% (309) (463) (154) -49.8% (463) (475) (12) -2.6% Alloc. of Branding and Media Production
Total Operating Expenses 2
Increase/(Decrease) in Net Assets from Operations
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets
(Subsidized)/Self-Sufficient Operations
Fiscal Year 2017 and Conditional Fiscal Year 2018 181 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 182 . ColumbiaColumbia AssociationAssociation TrendTrend AnalysisAnalysis -- Division Division ofof CustomerCustomer and& Member Member Services Services FiscalFiscal Years Years 20112013 - - 2016 2018
3.00
2.50
0.30 2.00
1.50 Millions Millions
0.05 1.00
2013 2014 2015 2016 2017 2018
0.50
-0.200.00 2013 2014 2015 2016 2017 2018 FiscalFiscal Year Year
Revenue - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Actual Expenses - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets - Budget Revenue - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 - 2,287 - 2014 - 2,764 - 2015 - 2,312 - 2016 - 1,559 - 2017 - 1,506 - 2018 - 1,547 - * Expenses are allocated to other departments. See allocation section for formulas.
Fiscal Year 2017 and Conditional Fiscal Year 2018 183 Columbia Association Department of Communications & Marketing Division of Customer and Member Services
OVERVIEW The Maggie J. Brown Welcome Center, located at CA Headquarters and staffed by CA’s Customer & Member Service Team (CMSC), greets residents and visitors Monday through Saturday and introduces them to CA services, programs and membership options. Over the last year, they welcomed more than 7,500 residents and visitors and shared information about living, working and playing in Columbia and Howard County. The CMSC team assists residents having questions about Columbia in general, CA facilities, CA programs and memberships. The team answered more than 66,000 phone calls over the last year, not including those calls routed separately to the corporate representative, the renewals representative, or the team member who handles gift card and ticket sales. The team focuses on understanding the needs of the customer and assisting them with information and membership options that will best meet those needs. These team members truly need to be experts in everything about CA, as the types of inquiries vary widely. The leader of this team, the Sales and Membership Training Manager of CMSC, works with CMSC team members, as well as those at other CA facilities to train them on the SNG membership and sales components, and provide sales technique training, as well as product knowledge. This is an ongoing process and involves class time, one-on-one training, training onsite (at the front counter of facilities) as well as online learning modules. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Fees Income between the FY 17 Budget and FY 16 Estimate is offset in the Division of Communications and Marketing Administration. • The variance in Rentals Expenses between the FY 17 and FY 16 Budgets is due to the recent move into a new headquarters building. PERSONNEL USAGE • The Allocation of Department’s Administration is formula-driven. See FY 16 Budget FTE ...... 14.6 FY 15 Actual ...... N/A the allocation section for a detailed explanation of the formula. FY 16 Current Est. FTE ...... 12.3 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 11.3 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 11.3 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 184 Columbia Association, Inc. DEPARTMENT OF COMMUNICATIONS AND MARKETING DIVISION OF CUSTOMER AND MEMBER SERVICES Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships 14,684 13,692 14,746 15,100 15,453 353 2.3% 15,400 15,453 53 0.3% 15,453 15,901 448 2.9% Fees 111 (111) -100.0% Rental Income Sales 2 2 (2) -100.0% Gain (Loss) on Fixed Asset Disposals Other Income Package Plan Allocation (14,686) (13,692) (14,746) (15,213) (15,453) (240) -1.6% (15,400) (15,453) (53) -0.3% (15,453) (15,901) (448) -2.9%
Total Income
Expenses: Salary & Wages 885 832 703 579 476 (103) -17.8% 579 476 (103) -17.8% 476 490 14 2.9% Annual Performance Incentives 8 7 1 1 100.0% 7 1 (6) -85.7% 1 1 Contract Labor 6 Payroll Taxes 72 66 56 46 41 (5) -10.9% 46 41 (5) -10.9% 41 42 1 2.4% Employee Benefits 125 134 109 95 84 (11) -11.6% 95 84 (11) -11.6% 84 86 2 2.4% Cost Of Sales 9 Operating Supplies/Expenses 845 1,458 1,070 584 596 12 2.1% 584 596 12 2.1% 596 613 17 2.9% Insurance Fees 216 151 224 16 11 (5) -31.3% 16 11 (5) -31.3% 11 11 Rentals 80 78 76 110 116 6 5.5% 53 116 63 118.9% 116 119 3 2.6% Taxes 1 1 1 1 100.0% 1 1 100.0% 1 1 Utilities 10 10 12 7 8 1 14.3% 7 8 1 14.3% 8 8 Repairs & Maintenance 29 32 16 1 1 100.0% 1 1 100.0% 1 1 Comm.Assoc.Assess Share Depreciation 3 3 2 7 13 6 85.7% 1 13 12 1200.0% 13 13 Interest Expense Allocation 1 1 100.0% 1 1 100.0% 1 1 Alloc. of Selling Expenses (2,287) (2,764) (2,312) (1,559) (1,506) 53 3.4% (1,500) (1,506) (6) -0.4% (1,506) (1,547) (41) -2.7% Alloc. of Department's Admin. (2) 36 115 157 42 36.5% 112 157 45 40.2% 157 161 4 2.5% Alloc. of Branding and Media Production
Total Operating Expenses
Increase/(Decrease) in Net Assets from Operations
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets
(Subsidized)/Self-Sufficient Operations
Fiscal Year 2017 and Conditional Fiscal Year 2018 185
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Fiscal Year 2017 and Conditional Fiscal Year 2018 186 . Columbia Association Trend Analysis - Division of Branding and Media Production Fiscal Years 2013 - 2018
3.50
3.00
2.50
2.00
Millions 1.50
1.00
0.50
0.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Revenue - Budget
Expenses - Budget Revenue - Current Estimate Expenses - Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 4 727 - 2014 4 852 - 2015 - 1,191 - 2016 16 2,554 - 2017 - 2,931 - 2018 - 3,013 - * Expenses are allocated to other departments. See allocation section for formulas.
Fiscal Year 2017 and Conditional Fiscal Year 2018 187 Columbia Association Department of Communications & Marketing Division of Branding and Media Production
OVERVIEW The Division of Branding and Media Production is the largest component of the department. It includes team members that place advertising in a range of media outlets, do creative design and production, copywriting, proofreading, writing and editing, social media posting, email broadcasts, events, video production, photography and media/press relations. This division handled nearly 1,900 requests from other areas at CA, created artwork relating to more than 1,800 requests, and produced over 88,000 documents. VARIANCES OVER $25,000 AND 25 PERCENT • The variances in Operating Supplies/Expenses between the FY 17 Budget versus the FY 16 Estimate and Budget are due to an increase in membership-related advertising to communicate and promote the upcoming membership restructure to members and non-members. • The variances in Fees between the FY 17 Budget versus the FY 16 Estimate and Budget are due to eliminating the use of an advertising agency and allocating those funds to Operating Supplies/Expenses to offset the increase in advertising. • The variances in Rentals between the FY 17 Budget versus the FY 16 Estimate and Budget are due to the recent move into a new headquarters building. • The Allocation of Department’s Administration is formula-driven. See the allocation section for a detailed explanation of the formula. • The Allocation of Branding and Media Production is formula-driven. See the Branding and Media Production portion of the of the allocation section for a detailed explanation of the formulas.
PERSONNEL USAGE FY 16 Budget FTE ...... 3.5 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 12.0 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 12.0 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 12.0 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 188 Columbia Association, Inc. DEPARTMENT OF COMMUNICATIONS AND MARKETING DIVISION OF BRANDING AND MEDIA PRODUCTION Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income 3 4 Sales Gain (Loss) on Fixed Asset Disposals Other Income 1 16 (16) -100.0% Package Plan Allocation
Total Income 4 4 16 (16) -100.0%
Expenses: Salary & Wages 413 521 545 711 769 58 8.2% 711 769 58 8.2% 769 791 22 2.9% Annual Performance Incentives 9 17 3 3 100.0% 10 3 (7) -70.0% 3 3 Contract Labor 10 5 (5) -100.0% 5 (5) -100.0% Payroll Taxes 32 42 42 57 62 5 8.8% 57 62 5 8.8% 62 64 2 3.2% Employee Benefits 45 92 79 136 152 16 11.8% 136 152 16 11.8% 152 156 4 2.6% Cost Of Sales Operating Supplies/Expenses 119 113 359 1,048 1,354 306 29.2% 1,088 1,354 266 24.4% 1,354 1,393 39 2.9% Insurance Fees 69 38 87 353 156 (197) -55.8% 388 156 (232) -59.8% 156 161 5 3.2% Rentals 17 22 24 40 74 34 85.0% 27 74 47 174.1% 74 76 2 2.7% Taxes 1 1 100.0% 1 1 100.0% 1 1 Utilities 2 3 4 7 7 7 7 7 7 Repairs & Maintenance 3 12 7 13 35 22 169.2% 10 35 25 250.0% 35 36 1 2.9% Comm.Assoc.Assess Share Depreciation 12 12 9 11 12 1 9.1% 5 12 7 140.0% 12 11 (1) -8.3% Interest Expense Allocation 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 18 189 306 117 61.9% 197 306 109 55.3% 306 314 8 2.6% Alloc. of Branding and Media Production (727) (852) (1,191) (2,554) (2,931) (377) -14.8% (2,641) (2,931) (290) -11.0% (2,931) (3,013) (82) -2.8%
Total Operating Expenses 4 4 16 (16) -100.0%
Increase/(Decrease) in Net Assets from Operations
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets
(Subsidized)/Self-Sufficient Operations
Fiscal Year 2017 and Conditional Fiscal Year 2018 189
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Fiscal Year 2017 and Conditional Fiscal Year 2018 190 Office of the President Columbia Association Office of the President At a Glance
The Office of the President consists of the following major functions: protected; programs, plans and objectives are achieved; and, continuous 1) the President’s Office; 2) the General Counsel; 3) Internal Audit; and 4) improvement is fostered in CA’s control processes. Planning and Community Affairs. Planning and Community Affairs is responsible for oversight and The President’s Office provides the vision and leadership for the coordination of Columbia's planning and community affairs functions. organization, manages CA’s staff and works with the Board of Directors to Planning efforts include land use, revitalization and transportation establish short- and long-term goals and priorities. The President/CEO is a planning/projects that impact Columbia. The office is also responsible for non-voting member of the CA Board of Directors and is responsible for the CA’s interaction with Howard County government on planning, transportation organization’s implementation and accomplishment of Board-established and economic development projects and for CA’s overall interaction with local goals. The President/CEO also serves as a director on numerous outside boards government, civic and community-based organizations including the village and participates in many community events, forums and programs to grow community associations and for strengthening partnerships with these CA’s reputation as a respected and sought after community partner. organizations. The General Counsel provides legal guidance to preserve and protect CA’s assets and to limit its liabilities. Functions include review and preparation of contracts and other legal documents, litigation management, delivery of legal opinions to CA’s Board of Directors, legislative activities, legal advice on CA’s operations, structure, facilities, services and programs, and compliance with federal, state and local employment laws and regulations. The General Counsel also is CA’s Principal Ethics Officer and responsible for enforcement of CA’s ethics policies. The mission of Internal Audit is to provide independent, objective assurance and consulting services to evaluate the accuracy and effectiveness of CA’s operations, financial reporting and internal controls. Internal Audit conducts financial and operational audits of CA facilities, programs and departments to determine whether significant financial and operating information is reliable; resources are used efficiently and are adequately
Fiscal Year 2017 and Conditional Fiscal Year 2018 191 . Columbia Association Trend Analysis - Office of the President Summary Fiscal Years 2013 - 2018
3.00
2.00
1.00
0.00 Millions
-1.00
-2.00
-3.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 28 2,404 (2,376) 2014 - 2,419 (2,419) 2015 4 1,926 (1,922) 2016 - 2,229 (2,229) 2017 - 1,799 (1,799) 2018 - 1,841 (1,841)
Fiscal Year 2017 and Conditional Fiscal Year 2018 192 Columbia Association Office of the President Office Summary
RECENT ACCOMPLISHMENTS advocacy and investment regarding the village centers, including • The President provided guidance to CA team members on short- and their viability as well as existing competition in surrounding areas. longer-term planning elements that will help to better prepare CA for • Planning and Community Affairs proactively prepared for Howard the future. County’s update to the New Town (NT) zoning district by briefing • The President placed CA in a more collaborative position in terms of the CA Board and by distributing an easy-to-understand NT white Downtown Columbia redevelopment by serving as a liaison between paper that provided an overview and identified issues to be addressed CA and other entities. when the County updates the NT regulations. In addition, Planning and Community Affairs drafted the “Guiding Principles for the 21st • In an effort to better position CA to act rather than react to the Century Planned Community of Columbia, Maryland,” which was inevitability of change, the President continued to reposition and approved by the CA Board of Directors. reorganize CA team members to prepare for the future. • Planning and Community Affairs led the design, coordination and • The General Counsel oversaw the completion and issuance by the implementation of the community-wide event called Americans with Disabilities Act (ADA) Task Force of CA’s 15-year Columbia This was an interactive community input meeting ADA Accessibility Plan. Speaks. CA Listens. for residents and other community stakeholders to provide their • The General Counsel completed administrative revisions to CA’s thoughts on CA’s programs and services; governance structure; and Charter and Bylaws to ensure their compliance with the law and communications and community engagement efforts. Over 1,100 current CA practices. comments were documented from the more than 100 community • The General Counsel collaborated with the village community members participating. associations to develop a new policy on CA’s repair of covenant NOTABLE IN FY 17 and FY 18 violations on vacant and abandoned property and revision of village management contracts to address third-party insurance requirements. • The President’s Office will continue to promote CA’s Mission – “Working every day in hundreds of ways to make Columbia an even • Internal Audit performed a CA-wide risk assessment and, based on better place to live, work, and play” – and its Vision – “Making those results, conducted operational, compliance, financial and Columbia the community of choice-today and for generations to investigative audits and consulting projects. come." • Internal Audit performed a quality assessment of its operations and • The General Counsel will work with the Board to revise CA’s Code determined that it is in compliance with the Institute of Internal of Ethics, Conflicts of Interest Policy and Whistleblower Policy to Auditors’ professional standards. comply with current law and best practices. • Planning and Community Affairs led the completion of the Columbia • Internal Audit will conduct financial, operational, and compliance Market Study. The consultant-generated report identifies market audits as well as consulting projects, in accordance with risks conditions and future potential opportunities for Columbia’s village identified during the annual and ongoing risk assessment processes. centers and their relationship to other commercial areas in Columbia. This report and the associated public process provided the • Internal Audit will have an external assessment performed of its community with important baseline information for future planning, operations, in order to maintain compliance with the Institute of
Fiscal Year 2017 and Conditional Fiscal Year 2018 193 Columbia Association Office of the President Office Summary
Internal Auditors’ professional standards, which require an independent assessment at least once every five years. • In a partnership with Howard County, CA’s Planning and Community Affairs staff will continue to work with the University of Maryland’s Partnership for Action Learning in Sustainability (PALS) program to bring practical, research-based assistance and expertise to projects to improve Columbia.
PERSONNEL USAGE FY 16 Budget FTE...... 9.8 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 9.6 FY 16 Current Est...... N/A FY 17 Budget FTE...... 8.4 FY 17 Actual ...... N/A FY 18 Budget FTE...... 8.4 FY 18 Actual ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 194 Columbia Association, Inc. OFFICE OF THE PRESIDENT OFFICE OF THE PRESIDENT SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 28 4 Package Plan Allocation
Total Income 28 4
Expenses: Salary & Wages 1,265 1,428 1,295 1,359 1,082 (277) -20.4% 1,357 1,082 (275) -20.3% 1,082 1,114 32 3.0% Annual Performance Incentives 47 8 45 20 17 (3) -15.0% 46 17 (29) -63.0% 17 18 1 5.9% Contract Labor 7 7 100.0% 7 7 100.0% 7 7 Payroll Taxes 82 92 87 90 69 (21) -23.3% 90 69 (21) -23.3% 69 72 3 4.3% Employee Benefits 161 189 150 195 166 (29) -14.9% 195 166 (29) -14.9% 166 170 4 2.4% Cost Of Sales Operating Supplies/Expenses 113 101 81 149 103 (46) -30.9% 154 103 (51) -33.1% 103 104 1 1.0% Insurance 14 11 14 5 12 7 140.0% 36 12 (24) -66.7% 12 12 Fees 665 516 198 344 275 (69) -20.1% 414 275 (139) -33.6% 275 273 (2) -0.7% Rentals 42 45 39 44 48 4 9.1% 44 48 4 9.1% 48 52 4 8.3% Taxes 11 11 1 1 Utilities 7 7 11 8 6 (2) -25.0% 8 6 (2) -25.0% 6 6 Repairs & Maintenance 6 18 2 6 4 (2) -33.3% 5 4 (1) -20.0% 4 4 Comm.Assoc.Assess Share Depreciation 2 4 4 8 9 1 12.5% 3 9 6 200.0% 9 8 (1) -11.1% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 2,404 2,419 1,926 2,229 1,799 (430) -19.3% 2,353 1,799 (554) -23.5% 1,799 1,841 42 2.3%
Increase/(Decrease) in Net Assets from Operations (2,376) (2,419) (1,922) (2,229) (1,799) 430 19.3% (2,353) (1,799) 554 23.5% (1,799) (1,841) (42) -2.3%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (2,376) (2,419) (1,922) (2,229) (1,799) 430 19.3% (2,353) (1,799) 554 23.5% (1,799) (1,841) (42) -2.3%
(Subsidized)/Self-Sufficient Operations (2,376) (2,419) (1,922) (2,229) (1,799) 430 19.3% (2,353) (1,799) 554 23.5% (1,799) (1,841) (42) -2.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 195
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Fiscal Year 2017 and Conditional Fiscal Year 2018 196 . Columbia Association Trend Analysis - President's Office Fiscal Years 2013 - 2018
1.50
1.00
0.50
0.00 Millions
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 2 834 (832) 2014 - 1,013 (1,013) 2015 - 791 (791) 2016 - 923 (923) 2017 - 466 (466) 2018 - 478 (478)
Fiscal Year 2017 and Conditional Fiscal Year 2018 197 Columbia Association Office of the President President’s Office
OVERVIEW This budget center includes the expenses of the President/CEO and executive assistant to the President/CEO. The President/CEO is responsible for overseeing the overall operation of CA, as well as working with the Board of Directors, as a non-voting member, to establish both short-and long-term goals and priorities. The President/CEO is charged with implementing policies and objectives and ensuring that CA’s resources are efficiently administered to meet the interests, needs and priorities of the community and corporation. The President/CEO is also responsible for working in the community to grow CA’s reputation as a valued, respected and sought after community partner. VARIANCES OVER $25,000 AND 25 PERCENT • The variances in Salary and Wages and Employee Benefits Expenses between the FY 16 Estimate and Budget and versus the FY 17 Budget are due to the elimination of the special projects and environmental manager positions. • The variances in Operating Supplies/Expenses between the FY 16 Estimate and Budget and versus the FY 17 Budget are due to a reduction in budgeted expenses associated with travel and employee training.
PERSONNEL USAGE FY 16 Budget FTE ...... 4.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 3.8 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 2.0 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 2.0 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 198 Columbia Association, Inc. OFFICE OF THE PRESIDENT PRESIDENT'S OFFICE Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 2 Package Plan Allocation
Total Income 2
Expenses: Salary & Wages 602 752 591 633 307 (326) -51.5% 633 307 (326) -51.5% 307 316 9 2.9% Annual Performance Incentives 29 8 24 20 14 (6) -30.0% 26 14 (12) -46.2% 14 15 1 7.1% Contract Labor Payroll Taxes 37 47 41 40 18 (22) -55.0% 40 18 (22) -55.0% 18 18 Employee Benefits 60 80 48 78 30 (48) -61.5% 78 30 (48) -61.5% 30 31 1 3.3% Cost Of Sales Operating Supplies/Expenses 57 58 39 88 60 (28) -31.8% 88 60 (28) -31.8% 60 61 1 1.7% Insurance 2 2 10 3 3 22 3 (19) -86.4% 3 3 Fees 22 18 8 25 10 (15) -60.0% 25 10 (15) -60.0% 10 10 Rentals 18 26 19 23 12 (11) -47.8% 23 12 (11) -47.8% 12 13 1 8.3% Taxes Utilities 3 4 7 4 3 (1) -25.0% 4 3 (1) -25.0% 3 3 Repairs & Maintenance 3 15 1 5 4 (1) -20.0% 5 4 (1) -20.0% 4 4 Comm.Assoc.Assess Share Depreciation 1 3 3 4 5 1 25.0% 3 5 2 66.7% 5 4 (1) -20.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 834 1,013 791 923 466 (457) -49.5% 947 466 (481) -50.8% 466 478 12 2.6%
Increase/(Decrease) in Net Assets from Operations (832) (1,013) (791) (923) (466) 457 49.5% (947) (466) 481 50.8% (466) (478) (12) -2.6%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (832) (1,013) (791) (923) (466) 457 49.5% (947) (466) 481 50.8% (466) (478) (12) -2.6%
(Subsidized)/Self-Sufficient Operations (832) (1,013) (791) (923) (466) 457 49.5% (947) (466) 481 50.8% (466) (478) (12) -2.6%
Fiscal Year 2017 and Conditional Fiscal Year 2018 199
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Fiscal Year 2017 and Conditional Fiscal Year 2018 200 . Columbia Association Trend Analysis - General Counsel Fiscal Years 2013 - 2018
1.50
1.00
0.50
0.00 0.026 0.000 0.000 0.000 0.000 0.000 Millions
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Expenses - Actual Change in Net Assets - Actual Expenses - Budget
Change in Net Assets - Budget Expenses - Current Estimate Change in Net Assets- Current Estimate
Revenue - Actual Revenue - Current Estimate Revenue - Budget
Fiscal Year Revenue Expenses Change in Net Assets 2013 26 1,009 (983) 2014 - 701 (701) 2015 - 557 (557) 2016 - 657 (657) 2017 - 650 (650) 2018 - 669 (669)
Fiscal Year 2017 and Conditional Fiscal Year 2018 201 Columbia Association Office of the President General Counsel
OVERVIEW The General Counsel is responsible for the legal functions of the corporation including contracts, employment, litigation, environmental, sports and recreation, childcare, financing, real property, insurance and risk management, legislative and covenant matters. The General Counsel also provides legal advice to the Board of Directors. Additionally, the General Counsel is the Principal Ethics Officer. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Fees Expenses between the FY 17 and FY 16 Budgets is due to a reduction in budgeted fees, because no major litigation is currently underway or anticipated, and some savings in fees is anticipated due to the addition of the part-time covenants administrator position.
PERSONNEL USAGE FY 16 Budget FTE ...... 2.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 2.0 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 2.6 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 2.6 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 202 Columbia Association, Inc. OFFICE OF THE PRESIDENT GENERAL COUNSEL Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 26 Package Plan Allocation
Total Income 26
Expenses: Salary & Wages 300 271 298 292 335 43 14.7% 292 335 43 14.7% 335 345 10 3.0% Annual Performance Incentives 7 8 1 1 100.0% 8 1 (7) -87.5% 1 1 Contract Labor 7 7 100.0% 7 7 100.0% 7 7 Payroll Taxes 16 15 17 18 20 2 11.1% 18 20 2 11.1% 20 21 1 5.0% Employee Benefits 46 47 45 51 53 2 3.9% 51 53 2 3.9% 53 54 1 1.9% Cost Of Sales Operating Supplies/Expenses 10 12 17 20 15 (5) -25.0% 20 15 (5) -25.0% 15 15 Insurance 2 2 2 2 3 1 50.0% 2 3 1 50.0% 3 3 Fees 617 343 159 262 200 (62) -23.7% 312 200 (112) -35.9% 200 206 6 3.0% Rentals 8 8 8 8 12 4 50.0% 8 12 4 50.0% 12 13 1 8.3% Taxes Utilities 2 2 2 2 2 2 2 2 2 Repairs & Maintenance Comm.Assoc.Assess Share Depreciation 1 1 1 2 2 2 2 100.0% 2 2 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 1,009 701 557 657 650 (7) -1.1% 713 650 (63) -8.8% 650 669 19 2.9%
Increase/(Decrease) in Net Assets from Operations (983) (701) (557) (657) (650) 7 1.1% (713) (650) 63 8.8% (650) (669) (19) -2.9%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (983) (701) (557) (657) (650) 7 1.1% (713) (650) 63 8.8% (650) (669) (19) -2.9%
(Subsidized)/Self-Sufficient Operations (983) (701) (557) (657) (650) 7 1.1% (713) (650) 63 8.8% (650) (669) (19) -2.9%
Fiscal Year 2017 and Conditional Fiscal Year 2018 203
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Fiscal Year 2017 and Conditional Fiscal Year 2018 204 . Columbia Association Trend Analysis - Internal Audit Fiscal Years 2013 - 2018
0.40
0.30
0.20
0.10
0.00 Millions -0.10
-0.20
-0.30
-0.40 2013 2014 2015 2016 2017 2018 Fiscal Year
Expenses - Actual Change in Net Assets - Actual Expenses - Budget
Change in Net Assets - Budget Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 - 248 (248) 2014 - 250 (250) 2015 - 257 (257) 2016 - 272 (272) 2017 - 294 (294) 2018 - 293 (293)
Fiscal Year 2017 and Conditional Fiscal Year 2018 205 Columbia Association Office of the President Internal Audit
OVERVIEW Internal Audit is responsible for examining and evaluating the adequacy of CA’s governance, risk management and internal control processes. This is accomplished through an independent and objective risk-based assessment of financial and operational controls, with an emphasis on compliance, policies/procedures, and efficiency/effectiveness. Specific responsibilities of Internal Audit include: • Conducting financial, operational, regulatory and compliance audits of CA facilities, programs and departments; • Analyzing the quarterly financial statements of the ten village community associations and preparing consolidated data for CA’s Board of Directors; • Conducting and/or serving as the liaison for investigative audits; • Serving as the chief staff liaison to the Audit Committee; and, • Assisting the external auditors with their annual independent audit of CA’s financial statements. VARIANCES OVER $25,000 AND 25 PERCENT • None
PERSONNEL USAGE FY 16 Budget FTE ...... 1.8 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 1.8 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 1.8 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 1.8 FY 18 Budget……………...N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 206 Columbia Association, Inc. OFFICE OF THE PRESIDENT INTERNAL AUDIT Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Package Plan Allocation
Total Income
Expenses: Salary & Wages 181 190 196 205 209 4 2.0% 203 209 6 3.0% 209 215 6 2.9% Annual Performance Incentives 6 7 1 1 100.0% 7 1 (6) -85.7% 1 1 Contract Labor Payroll Taxes 14 15 15 17 16 (1) -5.9% 17 16 (1) -5.9% 16 17 1 6.3% Employee Benefits 27 29 27 31 32 1 3.2% 31 32 1 3.2% 32 33 1 3.1% Cost Of Sales Operating Supplies/Expenses 13 9 5 11 11 11 11 11 11 Insurance Fees 10 10 100.0% 10 10 100.0% 10 (10) -100.0% Rentals 6 6 6 6 12 6 100.0% 6 12 6 100.0% 12 13 1 8.3% Taxes Utilities 1 1 1 1 1 1 1 1 1 Repairs & Maintenance Comm.Assoc.Assess Share Depreciation 1 2 1 100.0% 2 2 100.0% 2 2 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 248 250 257 272 294 22 8.1% 276 294 18 6.5% 294 293 (1) -0.3%
Increase/(Decrease) in Net Assets from Operations (248) (250) (257) (272) (294) (22) -8.1% (276) (294) (18) -6.5% (294) (293) 1 0.3%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (248) (250) (257) (272) (294) (22) -8.1% (276) (294) (18) -6.5% (294) (293) 1 0.3%
(Subsidized)/Self-Sufficient Operations (248) (250) (257) (272) (294) (22) -8.1% (276) (294) (18) -6.5% (294) (293) 1 0.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 207 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 208 . Columbia Association Trend Analysis - Planning and Community Affairs Fiscal Years 2013 - 2018
0.60
0.40
0.20
0.00 Millions
-0.20
-0.40
-0.60 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 - 313 (313) 2014 - 455 (455) 2015 4 321 (317) 2016 - 377 (377) 2017 - 389 (389) 2018 - 401 (401)
Fiscal Year 2017 and Conditional Fiscal Year 2018 209 Columbia Association Office of the President Planning and Community Affairs
OVERVIEW Planning and Community Affairs is responsible for oversight and coordination of Columbia's planning and community affairs functions. Planning efforts include land use, revitalization and transportation planning/projects that impact Columbia. The office is also responsible for CA’s interaction with Howard County government on planning, transportation and economic development projects and for CA’s overall interaction with local government, civic and community-based organizations including Columbia’s village community associations and for strengthening partnerships with these organizations. The Director of Planning serves as the chief staff liaison to the Board’s Planning and Strategy Committee and also serves as the Governance Chief of Staff. VARIANCES OVER $25,000 AND 25 PERCENT • None
PERSONNEL USAGE FY 16 Budget FTE ...... 2.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 2.0 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 2.0 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 2.0 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 210 Columbia Association, Inc. OFFICE OF THE PRESIDENT PLANNING AND COMMUNITY AFFAIRS Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 4 Package Plan Allocation
Total Income 4
Expenses: Salary & Wages 182 215 210 229 231 2 0.9% 229 231 2 0.9% 231 238 7 3.0% Annual Performance Incentives 5 6 1 1 100.0% 5 1 (4) -80.0% 1 1 Contract Labor Payroll Taxes 15 15 14 15 15 15 15 15 16 1 6.7% Employee Benefits 28 33 30 35 51 16 45.7% 35 51 16 45.7% 51 52 1 2.0% Cost Of Sales Operating Supplies/Expenses 33 22 20 30 17 (13) -43.3% 35 17 (18) -51.4% 17 17 Insurance 10 7 2 6 6 100.0% 12 6 (6) -50.0% 6 6 Fees 26 155 31 57 55 (2) -3.5% 77 55 (22) -28.6% 55 57 2 3.6% Rentals 10 5 6 7 12 5 71.4% 7 12 5 71.4% 12 13 1 8.3% Taxes 11 11 1 1 Utilities 1 1 1 (1) -100.0% 1 (1) -100.0% Repairs & Maintenance 3 3 1 1 (1) -100.0% Comm.Assoc.Assess Share Depreciation 1 (1) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 313 455 321 377 389 12 3.2% 417 389 (28) -6.7% 389 401 12 3.1%
Increase/(Decrease) in Net Assets from Operations (313) (455) (317) (377) (389) (12) -3.2% (417) (389) 28 6.7% (389) (401) (12) -3.1%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (313) (455) (317) (377) (389) (12) -3.2% (417) (389) 28 6.7% (389) (401) (12) -3.1%
(Subsidized)/Self-Sufficient Operations (313) (455) (317) (377) (389) (12) -3.2% (417) (389) 28 6.7% (389) (401) (12) -3.1%
Fiscal Year 2017 and Conditional Fiscal Year 2018 211 INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 212 Administrative Services Columbia Association Department of Administrative Services At a Glance
The Department of Administrative Services consists of the Accounting, help them reach their full potential. HR also includes Organizational Customer Payroll and the Annual Charge teams (“Finance,”) Human Resources, Service, which is developing and implementing a CA-wide customer service Information Technology, Purchasing and CA’s risk management, finance and plan to include monitoring and on-going training and support to assure financial analysis functions. effectiveness. Administrative Services manages CA’s economic, human capital and Information Technology (IT) provides leadership and planning for the technology resources with careful strategic and tactical planning and sound effective and informed use of technology and the thoughtful exploration of financial leadership. Because CA’s activities vary broadly, the volume of new technologies. IT continually assesses the current and future challenges transactions processed, recorded and analyzed by the department is enormous. facing CA and identifies opportunities and providing solutions that will create In managing CA’s financial affairs, Finance is responsible for: real and affordable value for the entire organization. • all accounting functions including accounts payable, billing, collections Purchasing is responsible for CA’s contract administration and purchasing and accounts receivable, general ledger, fixed assets, etc.; functions, and provides related training and support organization-wide. • treasury and cash management; The Annual Charge, referred to as the “CA Assessment,” is a fundamental • payroll and employee benefits administration; component of CA’s financial structure. The maximum annual rate that CA is • financial reporting and analysis; permitted to charge is $0.75 per $100 of assessed valuation, which is • short-and long-term financial planning; calculated as 50 percent of the State of Maryland Department of Assessments • administration of the risk management program, including the self- and Taxation’s assessed phased-in value subject to a 10 percent cap for real insurance programs for general liability and workers’ compensation; estate tax purposes on all taxable residential, commercial and industrial • audits; and, property. In the FY 17 and FY 18 Budgets, the annual charge rate will remain $0.68 per $100 of assessed valuation, which is $0.07 lower than the • long- and short-term financing. maximum rate allowed. The Board of Directors has increased the cap from 2.5 Human Resources (HR) supports team members through compensation and percent to 3.5 percent for FY 17 and FY 18. benefits management and employee relations, and helps to assure compliance Properties subject to the CA annual charge are included in six of Howard with employment-related policies, procedures, laws and regulations. HR County’s tax districts. The total assessed valuation projected for FY 17 is $11 includes Learning and Organizational Development, which focuses on billion. workforce learning in a variety of ways. Organizational development is supported through work with departments, work teams and team members to
Fiscal Year 2017 and Conditional Fiscal Year 2018 213 . Columbia Association Trend Analysis - Department of Administrative Services Summary Fiscal Years 2013 - 2018
45.00
40.00
35.00
30.00
25.00
20.00
Millions 15.00
10.00
5.00
0.00
-5.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 34,042 421 33,621 2014 34,142 (79) 34,221 2015 34,904 (242) 35,146 2016 35,999 610 35,389 2017 37,075 422 36,653 2018 38,531 398 38,133
Fiscal Year 2017 and Conditional Fiscal Year 2018 214 Columbia Association Department of Administrative Services Department Summary
RECENT ACCOMPLISHMENTS • IT led the initiative and managed the project to adopt a cloud-based • Administrative Services initiated and led the effort that resulted in CA solution for Infor/Lawson, CA's Enterprise Resource Planning (ERP) receiving an Aa1 issuer credit rating from Moody’s Investors Service, the platform, leading to the selection of the solution and a time-keeping system highest rating in CA’s history and only one step below AAA. replacement. • The Administrative Services Department led, planned and executed the • IT continues to develop, refine and implement corporate IT strategy and relocation of CA’s headquarters from three locations to the new Hillside policies in alignment with organizational goals and provided IT project location. This was a cross-departmental effort with the assistance of management support to the headquarters relocation to Hillside. various outside parties that included identification of sites, negotiation of • Purchasing worked with the Department of Open Space and Facilities an exceptionally favorable lease, and the successful build-out of the space Services in researching and implementing a new contracting method to on an aggressive timetable. facilitate the timely and on-budget completion of large capital projects. • Organizational Customer Service launched the initial session of the CA- • The Finance and IT teams implemented the employee pay card program for wide customer service program entitled “Service Excellence.” team members receiving paychecks versus direct deposit. • HR developed and implemented the “Team Member of the Quarter” and • The Finance team coordinated group and one-on-one training sessions with “Team Member of the Year” awards program. The first recipients of the the vendor and consultants for 401(k) plan participants. “Team Member of the Year” will have been presented their awards at the • The Finance team restructured CA’s key financial reports (financial 2015 holiday party by Milton Matthews, President/CEO. statements, quarterly financial report and budget document), with the • IT provided leadership and direction for acquisition and implementation of underlying changes in the chart of accounts and subsidiary systems, to Inter-County Broadband Network (ICBN) through cooperation with accurately reflect the President/CEO’s new organizational structure. Howard County government. This solution provides CA with critical high- • Finance and Purchasing team members implemented a procurement card speed fiber infrastructure to deliver new services and functions throughout payment and reconciliation process with a new credit card provider. the organization and community. Six sites are currently online. • By the end of FY 16, the Administrative Services Department will have • IT continues to provide leadership and direction for the Spectrum NG implemented the upgrade to Infor/Lawson 10 and the migration to the Steering Committee, which is comprised of team leaders from cloud. Administrative Services, Sport and Fitness, Community Services and Communications and Marketing. Recent milestones include documentation NOTABLE IN FY 17 and FY 18 of CA business processes, implementation of v6.0 of SNG platform and • It is expected that all current team members will have completed their six implementation of Group Exercise functionality. hours of service excellence training by the end of FY 17. • IT led the design, implementation and successful deployment of On-Line • Finance, HR and IT will launch a workforce management/ human capital Membership Enrollment. The entire technology process was completed in management solution along with a new time-keeping system, with training less than 90 days. supported by Learning and Organizational Development (L&OD). • IT supported the development and launch of CA’s mobile app for • IT will de-provision and retire the existing multi-protocol label switching memberships, classes and other programs and services. (MPLS) network, key telecommunications gear, implementing a replacement with improved functionality and lower costs.
Fiscal Year 2017 and Conditional Fiscal Year 2018 215 Columbia Association Department of Administrative Services Department Summary
• IT will upgrade remaining facilities with enterprise-grade wireless networking (WiFi). • Administrative Services team members from all divisions will implement the Infor Employee Self-Service module, which will allow team members to access their personal information and make changes to their benefits, manage contacts, etc. • The Finance and IT teams will replace the legacy budget tool application with an enterprise grade solution for budgeting, planning, forecasting and reporting.
PERSONNEL USAGE FY 16 Budget FTE ...... 42.7 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 38.5 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 42.6 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 42.6 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 216 Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICES SUMMARY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge 34,005 34,065 34,922 35,908 36,994 1,086 3.0% 35,734 36,994 1,260 3.5% 36,994 38,448 1,454 3.9% Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals (24) (156) Other Income 61 77 138 91 81 (10) -11.0% 91 81 (10) -11.0% 81 83 2 2.5% Package Plan Allocation
Total Income 34,042 34,142 34,904 35,999 37,075 1,076 3.0% 35,825 37,075 1,250 3.5% 37,075 38,531 1,456 3.9%
Expenses: Salary & Wages 2,875 2,861 2,892 3,300 3,573 273 8.3% 3,530 3,573 43 1.2% 3,573 3,676 103 2.9% Annual Performance Incentives 63 67 9 9 100.0% 77 9 (68) -88.3% 9 10 1 11.1% Contract Labor 17 4 12 7 (5) -41.7% 12 7 (5) -41.7% 7 7 Payroll Taxes 220 227 222 264 253 (11) -4.2% 272 253 (19) -7.0% 253 260 7 2.8% Employee Benefits 461 490 437 506 675 169 33.4% 534 675 141 26.4% 675 695 20 3.0% Cost Of Sales Operating Supplies/Expenses 777 556 239 722 445 (277) -38.4% 722 445 (277) -38.4% 445 458 13 2.9% Insurance 74 56 54 96 67 (29) -30.2% 51 67 16 31.4% 67 69 2 3.0% Fees 490 612 445 719 658 (61) -8.5% 734 658 (76) -10.4% 658 580 (78) -11.9% Rentals 395 370 397 359 278 (81) -22.6% 399 278 (121) -30.3% 278 286 8 2.9% Taxes 28 22 25 23 39 16 69.6% 23 39 16 69.6% 39 39 Utilities 441 421 399 480 501 21 4.4% 480 501 21 4.4% 501 517 16 3.2% Repairs & Maintenance 549 599 526 682 692 10 1.5% 682 692 10 1.5% 692 713 21 3.0% Comm.Assoc.Assess Share Depreciation 765 567 448 389 334 (55) -14.1% 689 334 (355) -51.5% 334 373 39 11.7% Interest Expense Allocation 203 (444) (110) (115) 9 124 107.8% 35 9 (26) -74.3% 9 10 1 11.1% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production 3 (9) (4) (7) 1 8 114.3% 1 1 1 1
Total Operating Expenses 7,361 6,328 6,041 7,430 7,541 111 1.5% 8,241 7,541 (700) -8.5% 7,541 7,694 153 2.0%
Increase/(Decrease) in Net Assets from Operations 26,681 27,814 28,863 28,569 29,534 965 3.4% 27,584 29,534 1,950 7.1% 29,534 30,837 1,303 4.4%
Alloc. of Admin. Serv. Expenses (6,940) (6,475) (6,283) (6,820) (7,119) (299) -4.4% (7,155) (7,119) 36 0.5% (7,119) (7,296) (177) -2.5% Non-Operating Exp./Contingencies 68
Increase/(Decrease) in Net Assets 33,621 34,221 35,146 35,389 36,653 1,264 3.6% 34,739 36,653 1,914 5.5% 36,653 38,133 1,480 4.0%
(Subsidized)/Self-Sufficient Operations 33,621 34,221 35,146 35,389 36,653 1,264 3.6% 34,739 36,653 1,914 5.5% 36,653 38,133 1,480 4.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 217
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Fiscal Year 2017 and Conditional Fiscal Year 2018 218 . Columbia Association Trend Analysis - Human Resources Fiscal Years 2013 - 2018
1.50
1.00
0.50
0.00 Millions
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 2 842 (840) 2014 - 810 (810) 2015 - 912 (912) 2016 - 965 (965) 2017 - 1,134 (1,134) 2018 - 1,169 (1,169)
Fiscal Year 2017 and Conditional Fiscal Year 2018 219 Columbia Association Department of Administrative Services Human Resources
OVERVIEW The Human Resources Division is comprised of Human Resources (HR), Organizational Customer Service, as well as Learning and Organizational Development (L&OD). HR is responsible for all employment-related matters associated with current, future and past CA employees. These include compensation management, hiring, performance management, safety, wellness, workers’ compensation, employee motivation, HR training, employee relations and compliance with employment laws and CA policies. Organizational Customer Service develops and establishes company-wide customer service programs, concepts and practices, related to both internal and external customers. Learning and Organizational Development focuses on workforce learning by creating programs, monitoring training compliance and analyzing the learning needs of CA’s workforce. VARIANCES OVER $25,000 AND 25 PERCENT • The increases in Employee Benefits between the FY 17 Budget versus the FY 16 Budget and Estimate are a result of expenses for two part-time team members who will be eligible for health benefits and for three full-time positions that did not previously participate in CA’s medical plan. • The Rentals Expense increase between the FY 17 Budget and FY 16 Budgets is related to the increase in the number of team members in the Human Resources Division, as well as a change in the methodology for allocating rent expense at the new headquarters building.
PERSONNEL USAGE FY 16 Budget FTE ...... 8.6 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 7.8 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 8.8 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 8.8 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 220 Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICES HUMAN RESOURCES Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 2 Package Plan Allocation
Total Income 2
Expenses: Salary & Wages 591 582 605 649 724 75 11.6% 699 724 25 3.6% 724 745 21 2.9% Annual Performance Incentives 18 17 2 2 100.0% 22 2 (20) -90.9% 2 2 Contract Labor 17 1 2 2 2 2 2 2 Payroll Taxes 44 47 45 54 55 1 1.9% 54 55 1 1.9% 55 57 2 3.6% Employee Benefits 85 94 79 70 156 86 122.9% 66 156 90 136.4% 156 161 5 3.2% Cost Of Sales Operating Supplies/Expenses 54 34 35 90 93 3 3.3% 90 93 3 3.3% 93 96 3 3.2% Insurance Fees 12 30 99 41 39 (2) -4.9% 36 39 3 8.3% 39 40 1 2.6% Rentals 17 20 27 55 60 5 9.1% 27 60 33 122.2% 60 62 2 3.3% Taxes Utilities 2 2 3 4 3 (1) -25.0% 4 3 (1) -25.0% 3 4 1 33.3% Repairs & Maintenance 1 Comm.Assoc.Assess Share Depreciation 1 1 1 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 842 810 912 965 1,134 169 17.5% 1,000 1,134 134 13.4% 1,134 1,169 35 3.1%
Increase/(Decrease) in Net Assets from Operations (840) (810) (912) (965) (1,134) (169) -17.5% (1,000) (1,134) (134) -13.4% (1,134) (1,169) (35) -3.1%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (840) (810) (912) (965) (1,134) (169) -17.5% (1,000) (1,134) (134) -13.4% (1,134) (1,169) (35) -3.1%
(Subsidized)/Self-Sufficient Operations (840) (810) (912) (965) (1,134) (169) -17.5% (1,000) (1,134) (134) -13.4% (1,134) (1,169) (35) -3.1%
Fiscal Year 2017 and Conditional Fiscal Year 2018 221
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Fiscal Year 2017 and Conditional Fiscal Year 2018 222 . Columbia Association Trend Analysis - Information Technology Fiscal Years 2013 - 2018
4.00
3.00
2.00
1.00
0.00 Millions -1.00
-2.00
-3.00
-4.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 (22) 3,515 (3,537) 2014 1 3,166 (3,165) 2015 (156) 2,554 (2,710) 2016 - 3,261 (3,261) 2017 - 3,162 (3,162) 2018 - 3,184 (3,184)
Fiscal Year 2017 and Conditional Fiscal Year 2018 223 Columbia Association Department of Administrative Services Information Technology
OVERVIEW Information Technology (IT) provides leadership and planning for the effective and informed use of technology and the thoughtful exploration of new technologies. IT continually assesses the current and future challenges facing CA and identifies opportunities that enable the team to provide solutions that will create real and affordable value for the entire organization. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Payroll Taxes between the FY 17 Budget versus the FY 16 Budget is related to a reduction in salary expenses associated with staff turnover. • The variances in Fees Expenses between the FY 17 Budget versus the FY 16 Estimate and Budget are attributable to IT team members performing more functions which were previously outsourced to computer consulting professionals. The variance between the FY 17 and FY 18 budgets is due to one-time license and integration services in FY 17 for the enterprise-grade reporting solution for budget planning, forecasting and reporting. • The variance in Depreciation Expense between the FY 17 Budget versus the FY 16 Budget is due to the disposal of obsolete equipment related to changes in technology as well as a number of assets becoming fully depreciated during FY 16.
PERSONNEL USAGE FY 16 Budget FTE ...... 12.1 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 10.5 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 11.5 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 11.5 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 224 Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICES INFORMATION TECHNOLOGY Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals (24) (156) Other Income 2 1 Package Plan Allocation
Total Income (22) 1 (156)
Expenses: Salary & Wages 793 764 779 918 917 (1) -0.1% 1,098 917 (181) -16.5% 917 943 26 2.8% Annual Performance Incentives 11 15 2 2 100.0% 18 2 (16) -88.9% 2 2 Contract Labor 55 55 5 5 Payroll Taxes 60 59 60 76 57 (19) -25.0% 84 57 (27) -32.1% 57 58 1 1.8% Employee Benefits 108 101 97 135 154 19 14.1% 167 154 (13) -7.8% 154 158 4 2.6% Cost Of Sales Operating Supplies/Expenses 561 393 102 196 204 8 4.1% 196 204 8 4.1% 204 210 6 2.9% Insurance 8 8 9 8 8 8 8 8 8 Fees 205 283 65 289 211 (78) -27.0% 289 211 (78) -27.0% 211 120 (91) -43.1% Rentals 86 55 59 86 73 (13) -15.1% 56 73 17 30.4% 73 75 2 2.7% Taxes 17 11 9 11 24 13 118.2% 11 24 13 118.2% 24 24 Utilities 433 412 387 468 490 22 4.7% 468 490 22 4.7% 490 504 14 2.9% Repairs & Maintenance 541 595 516 673 683 10 1.5% 673 683 10 1.5% 683 703 20 2.9% Comm.Assoc.Assess Share Depreciation 657 466 432 373 334 (39) -10.5% 669 334 (335) -50.1% 334 373 39 11.7% Interest Expense Allocation 35 19 24 23 (23) -100.0% 23 (23) -100.0% 1 1 100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 3,515 3,166 2,554 3,261 3,162 (99) -3.0% 3,765 3,162 (603) -16.0% 3,162 3,184 22 0.7%
Increase/(Decrease) in Net Assets from Operations (3,537) (3,165) (2,710) (3,261) (3,162) 99 3.0% (3,765) (3,162) 603 16.0% (3,162) (3,184) (22) -0.7%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (3,537) (3,165) (2,710) (3,261) (3,162) 99 3.0% (3,765) (3,162) 603 16.0% (3,162) (3,184) (22) -0.7%
(Subsidized)/Self-Sufficient Operations (3,537) (3,165) (2,710) (3,261) (3,162) 99 3.0% (3,765) (3,162) 603 16.0% (3,162) (3,184) (22) -0.7%
Fiscal Year 2017 and Conditional Fiscal Year 2018 225
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Fiscal Year 2017 and Conditional Fiscal Year 2018 226 . Columbia Association Trend Analysis - Accounting/Payroll/Purchasing Fiscal Years 2013 - 2018
4.00
3.00
2.00
1.00
0.004 0.000 0.000 0.000 0.000 0.000 0.00 Millions -1.00
-2.00
-3.00
-4.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Expenses - Actual Change in Net Assets - Actual Expenses - Budget Change in Net Assets - Budget Expenses - Current Estimate Change in Net Assets- Current Estimate Revenue - Actual Revenue - Current Estimate Revenue - Budget
Fiscal Year Revenue Expenses Change in Net Assets 2013 4 2,841 (2,837) 2014 - 2,830 (2,830) 2015 - 2,714 (2,714) 2016 - 3,351 (3,351) 2017 - 3,235 (3,235) 2018 - 3,331 (3,331)
Fiscal Year 2017 and Conditional Fiscal Year 2018 227 Columbia Association Department of Administrative Services Accounting/Payroll/Purchasing
OVERVIEW time expenditures in FY 16 related to relocating CA’s headquarters The responsibilities of the Accounting, Payroll and Purchasing functions to the new Hillside location. divisions include the following: • The variances in Rentals Expenses between the FY 17 Budget and the FY 16 Estimate and Budget are due to a change in methodology • Arranging corporate financing, both short-and long-term; in allocating the rent for the new headquarters building. In prior • Maintaining CA’s Aa1 issuer credit rating; years, all of the common area was charged to the Administrative • Managing cash flow and investments; Services Department. In FY 17, the costs are being allocated to the • Processing payroll and payroll taxes; various departments based on the number of team members. • Procuring and administering employee benefits; • Making vendor payments and responding to vendor inquiries; • Billing and collecting annual charge, membership and other revenues; • Preparing financial and management reports and governmental filings; • Administering CA’s risk management program; • Managing the annual financial audits and other compliance and regulatory audits; • Managing and monitoring organization-wide purchases, processing purchase orders and providing purchasing support and guidance; • Negotiating and administering contracts and providing related training; • Responding to inquiries from residents and other members of the community and, • Safeguarding the organization’s resources. VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Annual Performance Incentives between the FY 16 and FY 17 Budgets is due to the redistribution of the FY 17 Budget based on the incentive award program for approximately 300 eligible PERSONNEL USAGE team members who work over thirty hours per week. FY 16 Budget FTE...... 22.0 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 20.2 FY 16 Current Est ...... N/A • The variances in Operating Supplies/Expenses between the FY 16 FY 17 Budget FTE...... 22.3 FY 17 Budget ...... N/A Estimate and Budget and versus the FY 17 Budget are due to one- FY 18 Budget FTE...... 22.3 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 228 Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICES ACCOUNTING/PAYROLL/PURCHASING Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 4 Package Plan Allocation
Total Income 4
Expenses: Salary & Wages 1,491 1,515 1,508 1,733 1,932 199 11.5% 1,733 1,932 199 11.5% 1,932 1,988 56 2.9% Annual Performance Incentives 34 35 5 5 100.0% 37 5 (32) -86.5% 5 6 1 20.0% Contract Labor 3 5 (5) -100.0% 5 (5) -100.0% Payroll Taxes 116 121 117 134 141 7 5.2% 134 141 7 5.2% 141 145 4 2.8% Employee Benefits 268 295 261 301 365 64 21.3% 301 365 64 21.3% 365 376 11 3.0% Cost Of Sales Operating Supplies/Expenses 162 129 102 436 148 (288) -66.1% 436 148 (288) -66.1% 148 152 4 2.7% Insurance 66 48 45 88 59 (29) -33.0% 43 59 16 37.2% 59 61 2 3.4% Fees 273 299 281 389 408 19 4.9% 409 408 (1) -0.2% 408 420 12 2.9% Rentals 292 295 311 218 145 (73) -33.5% 316 145 (171) -54.1% 145 149 4 2.8% Taxes 11 11 16 12 15 3 25.0% 12 15 3 25.0% 15 15 Utilities 6 7 9 8 8 8 8 8 9 1 12.5% Repairs & Maintenance 7 4 10 9 9 9 9 9 10 1 11.1% Comm.Assoc.Assess Share Depreciation 107 100 15 15 (15) -100.0% 19 (19) -100.0% Interest Expense Allocation 8 6 1 3 (3) -100.0% 3 (3) -100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production
Total Operating Expenses 2,841 2,830 2,714 3,351 3,235 (116) -3.5% 3,465 3,235 (230) -6.6% 3,235 3,331 96 3.0%
Increase/(Decrease) in Net Assets from Operations (2,837) (2,830) (2,714) (3,351) (3,235) 116 3.5% (3,465) (3,235) 230 6.6% (3,235) (3,331) (96) -3.0%
Alloc. of Admin. Serv. Expenses Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (2,837) (2,830) (2,714) (3,351) (3,235) 116 3.5% (3,465) (3,235) 230 6.6% (3,235) (3,331) (96) -3.0%
(Subsidized)/Self-Sufficient Operations (2,837) (2,830) (2,714) (3,351) (3,235) 116 3.5% (3,465) (3,235) 230 6.6% (3,235) (3,331) (96) -3.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 229
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Fiscal Year 2017 and Conditional Fiscal Year 2018 230 . Columbia Association Trend Analysis - Annual Charge Fiscal Years 2013 - 2018
45.00
40.00
35.00
30.00
25.00
20.00
Millions 15.00
10.00
5.00
0.00
-5.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 34,058 672 33,386 2014 34,141 (48) 34,189 2015 35,060 235 34,825 2016 35,999 310 35,689 2017 37,075 475 36,600 2018 38,531 484 38,047
Fiscal Year 2017 and Conditional Fiscal Year 2018 231 Columbia Association Department of Administrative Services Annual Charge
OVERVIEW This section includes the Annual Charge income that is billed to all The following chart compares Annual Charge revenue by district for commercial and residential properties subject to the CA annual the FY 16 Estimate, FY 17 Budget and FY 18 Budget: charge, as well as “Other Income,” which is primarily interest income earned on investments. FY 16 FY 17 FY 18 The total projected FY 17 full cash values by district, after the District Estimate Budget Budget expected reassessment and new construction, are as follows: 2 1,751,000 1,801,000 1,851,000 % of Total 5 33,000 34,000 35,000 Full Cash Value Assessments 6 2,728,000 2,793,000 2,874,000 District 2 599,353,000 4.7% 12 477,000 508,000 526,000 District 5 10,849,000 0.1% 15 15,193,000 15,717,000 16,570,000 District 6 925,791,000 7.3% 16 15,936,000 16,867,000 District 12 182,154,000 1.4% 16,416,000 District 15 5,463,841,000 42.9% Abatements (300,000) (275,000) (275,000) District 16 5,549,644,000 43.6% Total Revenue 35,818,000 36,994,000 38,448,000 TOTAL 12,731,632,000 100%
This section also includes unallocated interest expense, a Key: contingency fund for unanticipated expenditures and the summary of District 2: Dorsey’s Search the net Annual Charge revenue subsidy. District 5: Various parcels on the west side of Route 29 District 6: Gateway and various parcels on the east side of Route 29 VARIANCES OVER $25,000 AND 25 PERCENT District 12: Oakland Ridge Industrial Park Company-Wide Interest Expense: The Interest Expense Allocation District 15: West side of Route 29 is formula-driven. See the Interest Expense allocation portion of the District 16: East side of Route 29 allocation section for a detailed explanation of the formulas.
PERSONNEL USAGE FY 16 Budget FTE ...... N/A FY 15 Actual ...... N/A FY 16 Current Est. FTE ..... N/A FY 16 CurrentEst...... N/A FY 17 Budget FTE...... N/A FY 17 Budget ...... N/A FY 18 Budget FTE...... N/A FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 232 Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICES ANNUAL CHARGE Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge 34,005 34,065 34,922 35,908 36,994 1,086 3.0% 35,734 36,994 1,260 3.5% 36,994 38,448 1,454 3.9% Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 53 76 138 91 81 (10) -11.0% 91 81 (10) -11.0% 81 83 2 2.5% Package Plan Allocation
Total Income 34,058 34,141 35,060 35,999 37,075 1,076 3.0% 35,825 37,075 1,250 3.5% 37,075 38,531 1,456 3.9%
Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses Insurance Fees Rentals Taxes Utilities Repairs & Maintenance Comm.Assoc.Assess Share Depreciation 1 (1) -100.0% 1 (1) -100.0% Interest Expense Allocation 160 (469) (135) (141) 9 150 106.4% 9 9 9 9 Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production 3 (9) (4) (7) 1 8 114.3% 1 1 1 1
Total Operating Expenses 163 (478) (139) (147) 10 157 106.8% 11 10 (1) -9.1% 10 10
Increase/(Decrease) in Net Assets from Operations 33,895 34,619 35,199 36,146 37,065 919 2.5% 35,814 37,065 1,251 3.5% 37,065 38,521 1,456 3.9%
Alloc. of Admin. Serv. Expenses 509 362 374 457 465 8 1.8% 527 465 (62) -11.8% 465 474 9 1.9% Non-Operating Exp./Contingencies 68
Increase/(Decrease) in Net Assets 33,386 34,189 34,825 35,689 36,600 911 2.6% 35,287 36,600 1,313 3.7% 36,600 38,047 1,447 4.0%
(Subsidized)/Self-Sufficient Operations 33,386 34,189 34,825 35,689 36,600 911 2.6% 35,287 36,600 1,313 3.7% 36,600 38,047 1,447 4.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 233
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Fiscal Year 2017 and Conditional Fiscal Year 2018 234 Board of Directors Columbia Association Board of Directors At a Glance
Columbia Association’s (CA) highest governing body is the Board of CA’s first Board of Directors consisted of seven members, all of whom Directors. The Board establishes the policies and financial parameters that were appointed representatives of the developer of Columbia, Howard guide CA; it is the final authority on all CA matters. Currently, the Board of Research and Development Corporation. However, the Articles of Directors is comprised of 10 Columbia Council representatives - one elected Incorporation provided that control of CA would be gradually transferred to from each of the 10 villages in Columbia. CA’s President/CEO is also a non- the residents as Columbia’s population grew. In 1982, CA completed the voting member of the Board of Directors. Columbia Council representatives final phase of that process, and complete control of the CA Board was are elected to one or two-year terms, depending on the village they represent, formally transferred to the community-elected representatives on March 31, and the elections take place in April. 1982. One of the Board’s responsibilities is to approve the CA budget. The budget process begins when the Board establishes the spending parameters for the FY 17 and FY 18 capital and operating budgets. The process includes many opportunities for public input through pre-budget work sessions, forums for stakeholders and budget hearings.
Dick Boulton Alan Klein Gregg Schwind Brian Dunn Janet Evans Reginald Avery Andrew Stack Chao Wu Jeanne Ketley Nancy McCord Dorsey’s Search Harper’s Choice Hickory Ridge Kings Contrivance Long Reach Oakland Mills Owen Brown River Hill Town Center Wilde Lake
Fiscal Year 2017 and Conditional Fiscal Year 2018 235
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Fiscal Year 2017 and Conditional Fiscal Year 2018 236 . Columbia Association Trend Analysis - Board of Directors Fiscal Years 2013 - 2018
1.50
1.00
0.50
0.00 Millions
-0.50
-1.00
-1.50 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 - 938 (938) 2014 1 923 (922) 2015 1 824 (823) 2016 - 999 (999) 2017 - 937 (937) 2018 - 959 (959)
Fiscal Year 2017 and Conditional Fiscal Year 2018 237 Columbia Association Board of Directors
OVERVIEW The Columbia Association is governed by an 11-member Board of Directors. The Board is comprised of 10 Columbia Council representatives (one elected from each of Columbia’s 10 villages) and CA’s President/CEO as a non- voting member. Columbia Council representatives are elected by the residents of Columbia for either one- or two-year terms of office, depending upon the bylaws of the village they represent. The FY 17 and FY 18 Budgets contain the costs projected to be incurred by the Board members, as well as CA's expenses that support the Board’s activities. VARIANCES OVER $25,000 AND 25 PERCENT • None
PERSONNEL USAGE FY 16 Budget FTE ...... 0.3 FY 15 Actual ...... N/A FY 16 Current Est. FTE ...... 0.3 FY 16 Current Est ...... N/A FY 17 Budget FTE ...... 0.2 FY 17 Budget ...... N/A FY 18 Budget FTE ...... 0.2 FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 238 Columbia Association, Inc. BOARD OF DIRECTORS Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees 11 Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Package Plan Allocation
Total Income 1 1
Expenses: Salary & Wages 6 5 4 7 7 7 7 7 7 Annual Performance Incentives Contract Labor 1 Payroll Taxes 1 1 1 1 1 1 1 Employee Benefits Cost Of Sales Operating Supplies/Expenses 50 27 30 53 38 (15) -28.3% 53 38 (15) -28.3% 38 39 1 2.6% Insurance 18 18 19 28 29 1 3.6% 20 29 9 45.0% 29 30 1 3.4% Fees 21 108 71 33 32 (1) -3.0% 33 32 (1) -3.0% 32 33 1 3.1% Rentals 1 3 Taxes 1 1 1 100.0% 1 1 100.0% 1 1 Utilities Repairs & Maintenance 3 2 3 3 3 3 3 3 3 Comm.Assoc.Assess Share Depreciation 1 2 2 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 2 3 3 7 6 (1) -14.3% 6 6 6 7 1 16.7%
Total Operating Expenses 104 165 136 134 117 (17) -12.7% 125 117 (8) -6.4% 117 121 4 3.4%
Increase/(Decrease) in Net Assets from Operations (104) (164) (135) (134) (117) 17 12.7% (125) (117) 8 6.4% (117) (121) (4) -3.4%
Alloc. of Admin. Serv. Expenses 834 758 688 830 800 (30) -3.6% 907 800 (107) -11.8% 800 817 17 2.1% Non-Operating Exp./Contingencies 35 20 (15) -42.9% 35 20 (15) -42.9% 20 21 1 5.0%
Increase/(Decrease) in Net Assets (938) (922) (823) (999) (937) 62 6.2% (1,067) (937) 130 12.2% (937) (959) (22) -2.3%
(Subsidized)/Self-Sufficient Operations (938) (922) (823) (999) (937) 62 6.2% (1,067) (937) 130 12.2% (937) (959) (22) -2.3%
Fiscal Year 2017 and Conditional Fiscal Year 2018 239
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Fiscal Year 2017 and Conditional Fiscal Year 2018 240 Village Community Associations . Columbia Association Trend Analysis - Village Community Associations Fiscal Years 2013 - 2018
8.00
7.00
6.00
5.00
4.00
3.00
2.00
1.00
0.00 Millions -1.00
-2.00
-3.00
-4.00
-5.00
-6.00
-7.00 2013 2014 2015 2016 2017 2018 Fiscal Year
Revenue - Actual Expenses - Actual Change in Net Assets - Actual Revenue - Budget Expenses - Budget Change in Net Assets - Budget Revenue - Current Estimate Expenses - Current Estimate Change in Net Assets- Current Estimate
Fiscal Year Revenue Expenses Change in Net Assets 2013 9 5,377 (5,368) 2014 40 5,847 (5,807) 2015 41 5,787 (5,746) 2016 27 5,640 (5,613) 2017 - 5,882 (5,882) 2018 - 6,117 (6,117)
Fiscal Year 2017 and Conditional Fiscal Year 2018 241
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Fiscal Year 2017 and Conditional Fiscal Year 2018 242 Columbia Association Village Community Associations Summary
RECENT ACCOMPLISHMENTS NOTABLE IN FY 17 and FY 18 • The Office of Planning and Community Affairs worked with the 10 • CA will work with the CA Board of Directors and the village village community associations and administered the Community community associations to review and update the Assessment Share Association Assessment Share. This funding is for village formula. programming, information and referral services, and village covenant enforcement, as well as for providing public space for meetings and special events.
• The Office of Planning and Community Affairs also worked closely
with the village community associations on the maintenance of CA’s 24 community and neighborhood center buildings. • The Office of Planning and Community Affairs convened a collaborative work team with representatives from CA and the village community associations to comprehensively review the contract between CA and each village community association.
Fiscal Year 2017 and Conditional Fiscal Year 2018 243 Columbia Association Village Community Associations Summary
OVERVIEW CA provides a grant to each of the 10 village community associations for the
purpose of conducting the day-to-day services, covenant enforcement and operations of the community buildings (10 village community centers and 14 neighborhood centers). The village community associations serve residents as a key source of programs, information, referral service and covenant enforcement, as well as providing space for meetings and special events. The village community associations provide CA with quarterly financial reports and annual reports on the services provided to Columbia residents. The usage data include the number of rentals, and participants in camps, classes and special events. The Office of Planning and Community Affairs also works closely with the village community associations on the maintenance of CA’s 24 community and neighborhood center buildings. The FY 17 Budget
includes an increase in each village’s assessment share of 2.98 percent over the previous year, plus additional funding for medical, other fees and the property standards evaluator position in Harper’s Choice in the amount of $25,000.
VARIANCES OVER $25,000 AND 25 PERCENT • The variance in Other Income between the FY 16 Estimate and the FY 17 Budget is due to the collection of covenant fees. • The variance in Taxes between the FY16 Budget and the FY 17 Budget is due to a successful property tax appeal that has resulted in a reduction of taxes.
Note: Personnel for this function is accounted for in Planning and Community Affairs, Office of the President
PERSONNEL USAGE
FY 16 Budget FTE ...... N/A FY 16 Actual ...... N/A FY 16 Current Est. FTE ...... N/A FY 16 Current Est ...... N/A FY 17 Budget FTE ...... N/A FY 17 Budget ...... N/A FY 18 Budget FTE ...... N/A FY 18 Budget ...... N/A
Fiscal Year 2017 and Conditional Fiscal Year 2018 244 Columbia Association, Inc. VILLAGE COMMUNITY ASSOCIATIONS VILLAGE COMMUNITY ASSOCIATIONS Approved FY 2017 and Conditional FY 2018 Operating Budgets ($000's)
Three Years Actual FY 16 Estimate vs. FY 17 Budget FY 16 Budget vs. FY 17 Budget FY 17 Budget vs. FY 18 Budget
FY 13 FY 14 FY 15 FY 16 FY 17 Variance Variance FY 16 FY 17 Variance Variance FY 17 FY 18 Variance Variance Actual Actual Actual Estimate Budget Amount % Budget Budget Amount % Budget Budget Amount % Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 9 40 41 27 (27) -100.0% Package Plan Allocation
Total Income 9 40 41 27 (27) -100.0%
Expenses: Salary & Wages 3 16 5 (5) -100.0% 5 (5) -100.0% Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 4 1 6 (6) -100.0% 6 (6) -100.0% Insurance 25 27 26 26 29 3 11.5% 31 29 (2) -6.5% 29 30 1 3.4% Fees 267 357 283 206 222 16 7.8% 206 222 16 7.8% 222 229 7 3.2% Rentals 2 Taxes 34 4 9 10 6 (4) -40.0% 36 6 (30) -83.3% 6 7 1 16.7% Utilities 7 6 7 10 8 (2) -20.0% 10 8 (2) -20.0% 8 8 Repairs & Maintenance 394 382 340 322 367 45 14.0% 322 367 45 14.0% 367 377 10 2.7% Comm.Assoc.Assess Share 2,625 2,897 2,974 3,050 3,173 123 4.0% 3,050 3,173 123 4.0% 3,173 3,239 66 2.1% Depreciation 782 799 793 768 790 22 2.9% 846 790 (56) -6.6% 790 894 104 13.2% Interest Expense Allocation 120 119 93 98 84 (14) -14.3% 98 84 (14) -14.3% 84 87 3 3.6% Alloc. of Selling Expenses Alloc. of Department's Admin. 218 270 282 37 40 3 8.2% 36 40 4 11.0% 40 41 1 2.5% Alloc. of Branding and Media Production 68 91 118 239 272 33 13.8% 246 272 26 10.6% 272 281 9 3.3%
Total Operating Expenses 4,547 4,969 4,927 4,777 4,991 214 4.5% 4,892 4,991 99 2.0% 4,991 5,193 202 4.0%
Increase/(Decrease) in Net Assets from Operations (4,538) (4,929) (4,886) (4,750) (4,991) (241) -5.1% (4,892) (4,991) (99) -2.0% (4,991) (5,193) (202) -4.0%
Alloc. of Admin. Serv. Expenses 830 878 860 863 891 28 3.2% 895 891 (4) -0.4% 891 924 33 3.7% Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (5,368) (5,807) (5,746) (5,613) (5,882) (269) -4.8% (5,787) (5,882) (95) -1.6% (5,882) (6,117) (235) -4.0%
(Subsidized)/Self-Sufficient Operations (5,368) (5,807) (5,746) (5,613) (5,882) (269) -4.8% (5,787) (5,882) (95) -1.6% (5,882) (6,117) (235) -4.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 245 FY 2017 Community Association/Community Center - Total Assessment Share
Dorsey's Harper's Hickory Kings Long Oakland Owen River Town Wilde Search Choice Ridge Contrivance Reach Mills Brown Hill Center Lake Total
FY 17 Assessment Share Community Association 270,881 397,112 277,718 255,705 365,669 390,067 303,404 261,085 292,882 358,302 3,172,825
Fiscal Year 2017 and Conditional Fiscal Year 2018 246 Capital Budget Columbia Association Approved Capital Budget Summary
Columbia Association FY 2017 Columbia Association FY 2018 Capital Budget Summary by Category Capital Budget Summary by Category Category I Category I Building Energy Retrofits $ 200,000 Building Energy Retrofits $ 200,000 Columbia Swim Center Repairs & Splashdown Replacement 2,100,000 Columbia Swim Center Repairs & Splashdown Replacement 2,700,000 Columbia-Wide Pathway Connectivity Improvements 150,000 Columbia-Wide Pathway Connectivity Improvements 150,000 Going Green Projects 200,000 Columbia-Wide Water Quality Improvements 75,000 Watershed Improvement Projects 70,000 Going Green Projects 200,000 Wilde Lake - Maintenance Dredging Land Modifications 1,000,000 Watershed Improvement Projects 330,000 Total Category I Projects $ 3,720,000 Total Category I Projects $ 3,655,000
Category II Category II Aquatics - River Hill ADA-Compliant Wading Pool & Shade 370,000 Aquatics - Hawthorn ADA-Compliant Wading Pool, Deck Repair 425,000 Archives - Welcome Center Exhibit 35,000 Athletic Club - Facility Improvements Construction Funding 2,500,000 Athletic Club - Architectural/Engineering 200,000 Columbia-Wide HVAC Projects/Replacements 300,000 Columbia-Wide HVAC Projects/Replacements 300,000 Columbia-Wide Planning and Implementation Funds - 750,000 Columbia Gym - HVAC Projects Phase I 350,000 for Outcomes of the Facility Assessment Surveys Equipment and Vehicles 335,000 Columbia Gym - HVAC Projects Phase II 300,000 Fairway Hills Golf - Facility Improvements Planning Funds 75,000 Equipment and Vehicles 435,000 Hobbit's Glen Irrigation System - Front 9 Mainlines 375,000 Hickory Ridge Park Construction 300,000 Horse Center - Barn Roof Replacement Phase II 350,000 Fairway Hills Golf - Facility Improvements Construction 350,000 Ice Rink - Architectural/Engineering 200,000 Hobbit's Glen Irrigation System - Back 9 Mainlines 325,000 IT Improvements - Phase I 150,000 Horse Center - Barn Roof Replacement Phase III 375,000 Long Reach Tennis - Construction of Six Indoor Tennis Courts 8,000,000 Ice Rink - Facility Improvements Construction 2,000,000 Long Reach - Waiting Spring Pond Planning Funds 70,000 IT Improvements - Phase II 155,000 Oakland Mills - Pushcart Pond Construction 300,000 Long Reach Tennis - Construction of Six Indoor Tennis Courts 500,000 Open Space - Establishment of a Sediment Placement Site 500,000
Total Category II Projects $ 11,610,000 Total Category II Projects $ 8,715,000
Total Category III Projects $ 5,670,000 Total Category III Projects $ 4,630,000
Total - All Categories $ 21,000,000 Total - All Categories $ 17,000,000
Budget Parameter $ 21,000,000 Budget Parameter $ 17,000,000
Fiscal Year 2017 and Conditional Fiscal Year 2018 247 Columbia Association Approved Category I Capital Budget Projects
LOCATION ITEM DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 DESCRIPTION CODE COST COST
Category I Projects
Columbia-wide Building Energy This request would fund the implementation of a formal building energy audit and Q 200,000 200,000 Retrofits retrofit program. Energy audits will be performed at all facilities and serve as a basis for building improvement initiatives to decrease energy consumption and CA's carbon footprint. Energy audits will be performed informally by CA staff and as a component of the building auditing program, the implementation of a formal enhanced HVAC operations and maintenance program will be prioritized. Projects associated with these funds will provide numerous benefits to CA operations and the natural environment through engineering analysis and prioritization of high return on investment facility upgrades. (Estimated completion dates: April 2017 and June 2018).
Columbia Swim Columbia Swim This will be the beginning of a multiple-year project, making repairs to the Swim L/S, $Q 2,100,000 2,700,000 Center Center Repairs Center based on the Williams facility assessment and presented to the CA Board of and Splashdown Directors in the spring of 2015. The Board has directed staff to move forward with Replacement plans in accordance with the facility assessment. This is phase one and two of a multiple year plan to make the upgrades to the facility built in 1964. (Estimated completion dates: April 2017 and May 2018).
Columbia-wide Going Green This request will continue a multi-year program to increase energy efficiency, Q 200,000 200,000 Projects reduce operating costs, and mitigate greenhouse gas emissions. Going Green initiatives will cover a broad range of upgrades including lighting retrofits, insulation upgrades, solar hot water systems, high efficiency water heating upgrades, and solar photovoltaic systems. Projects will be prioritized based on return on investment and short implementation schedules. Improving the sustainability of CA's operations is a priority for the President/CEO, the Board of Directors, CA staff, and the broader Columbia community. Projects associated with these funds will provide numerous benefits to CA operations and the natural environment. (Estimated completion dates: April 2017 and 2018).
Fiscal Year 2017 and Conditional Fiscal Year 2018 248 Columbia Association Approved Category I Capital Budget Projects
LOCATION ITEM DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 DESCRIPTION CODE COST COST Columbia-wide Pathway This project will provide funds for incremental implementation of the Columbia- Q 150,000 150,000 Connectivity wide pathway connectivity plan (aka "Connecting Columbia"). Pathway Improvements enhancements may include path widening, slope reduction, relocation and curb cuts/ramps. A wide variety of pathway improvements are needed in order to continue to implement the FY 12 pathway connectivity plan. (Estimated completion dates: April 2017 and April 2018).
Columbia-wide Water Quality This project addresses the needs associated with water quality improvements, such Q - 75,000 Improvements as minor stream stabilization, pond upgrades, bio-retention pond improvements and storm-drain outfall improvements Columbia-wide. The improvements are necessary in order to comply with a variety of county and state water quality regulations, including annual Howard County inspections and repair orders. (Estimated completion date: April 2018).
Columbia-wide Watershed This project request is for funding to build a watershed improvement project that has Q 70,000 - Improvements been requested by the residents. The proposed project is a bioretention facility Projects designed to treat runoff and reduce runoff volumes below the tot lot adjacent to Reedy Brook Lane in the village of Wilde Lake. This project is a continuation of CA's commitment to implement its Watershed Management Plan and its Lake Sediment Management Plan. The project will be designed to reduce the volume of water being discharged to our streams and reduce the amount of sediment eroding from our streams and open space into our ponds and lakes. Implementation of this project will help reduce our maintenance costs by reducing the need for dredging of our lakes and ponds. This project will also reduce runoff volumes that are currently causing erosion problems for CA and our residents. (Estimated completion date: April 2017).
Fiscal Year 2017 and Conditional Fiscal Year 2018 249 Columbia Association Approved Category I Capital Budget Projects
LOCATION ITEM DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 DESCRIPTION CODE COST COST Columbia-wide Watershed This project request is for funding to build watershed improvement projects - 330,000 Improvements referenced in CA's watershed management plan, Howard County's watershed Projects management plan for the Wilde Lake watershed or watershed projects that have been requested by the village community associations or residents. The proposed projects and amounts are: a bioretention facility adjacent to the Deering Woods HOA in Harper's Choice ($50,000); a bioretention facility adjacent to the Green Leaf HOA in Owen Brown ($60,000): a bioretention facility to treat runoff from the Open Space parcel below the Bryant Woods Pool in Wilde Lake ($70,000); and, permitting and initial construction funds for the stabilization of the third weir above Jackson Pond in Long Reach ($150,000). (Estimated completion date: April 2018).
Wilde Lake Maintenance This project will provide funding for removal of approximately 13,000 cubic yards Q 1,000,000 - Dredging and of sediment from Wilde Lake as planned in the Long-Term Lake Management Plan. Land Some of the dredged material will be used to re-establish adjacent private property Modifications land boundaries negatively affected by erosion associated with Wilde Lake. The majority of the dredged material will be removed from the upper reaches of Wilde Lake, re-establishing an in-lake forebay as originally designed. A separate category II request is proposed for work associated with a sediment placement site in Kings Contrivance. Smaller intermediate dredging projects maintain aquatic habitat and lake recreational values, reducing longer-term lake management expenses. (Estimated completion date: April 2017).
Total Category I Projects $ 3,720,000 $ 3,655,000
Fiscal Year 2017 and Conditional Fiscal Year 2018 250 Columbia Association Approved Category II Capital Budget Projects LOCATION ITEM DESCRIPTION DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 CODE COST COST
Category II Projects
Aquatics - Aquatics - Hawthorn ADA- This project is to replace the current Hawthorn wading pool, with an L/S, Q - 425,000 Hawthorn Compliant Wading Pool, Americans with Disabilities Act-compliant (ADA) beach entry wading pool Deck Repair that includes interactive play features, a slide and additional shade cover to protect the children and parents sitting at the wading pool. It also includes funds for deck repair and drainage work, an ADA spa lift and a new shade structure over the spa. This is the final part of the Hawthorn Master/ADA plan that is needed to have the facility meet the ADA guidelines. (Estimated completion date: April 2018).
Aquatics - River Aquatics - River Hill ADA- This project is to replace the current River Hill Pool wading pool with an L/S, Q 370,000 - Hill Compliant Wading Pool & ADA beach entry wading pool that includes interactive play features, a slide Shade and additional shade cover to protect the children and parents sitting at the wading pool. The River Hill Pool was identified in the ADA consultants' reports as one of the seven "readily achievable" outdoor pools. This request is for building funds to reconfigure the wading pool area to meet ADA guidelines by replacing the current wading pool, and is the final part of the River Hill Pool that is needed for the facility to meet the ADA guidelines. (Estimated completion date: April 2017).
Archives - Archives - Welcome A potential partnership is being created between the Downtown Columbia Q 35,000 - Welcome Center Center Exhibit Partnership, Howard County Department of Tourism and CA to develop a downtown Columbia Welcome Center. This project is for a Columbia exhibit in the space, and will be necessary if the operating initiative of this Welcome Center is approved. (Estimated completion date: April 2017).
Fiscal Year 2017 and Conditional Fiscal Year 2018 251 Columbia Association Approved Category II Capital Budget Projects LOCATION ITEM DESCRIPTION DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 CODE COST COST Athletic Club Athletic Club - This project will supplement an existing FY16 architectural and engineering L/S, $Q 200,000 2,500,000 Architectural/Engineering effort associated with needed improvements to the Columbia Athletic Club. and Construction The scope of work associated with needed facility upgrades includes renovations to the locker rooms, modifications to the front entrance, improvements to fitness studios and general workout areas as well as other facility enhancements identified during the planning and engineering process. This project will provide funding to address facility repairs that will be identified in the facility assessment survey and construction requirements associated with needed facility upgrades. (Estimated completion dates: April 2017 and April 2018).
Columbia-Wide HVAC This request is to fund the design and replacement of heating, ventilation Q 300,000 300,000 Projects/Replacements and air conditioning (HVAC) systems throughout CA’s building portfolio. CA staff developed a prioritization model to outline HVAC equipment replacement efforts. New units will generally be designed and installed on a one-for-one replacement basis and will consist of smaller scale projects to proactively replace equipment that is beyond its useful life. Due to the age of CA facilities, a significant portion of those HVAC systems are approaching or beyond their useful life of 15 years. In order to avoid increasing repair and maintenance costs and the potential for significant equipment failures impacting operations, a dedicated funding source is required for a strategic replacement effort. Equipment will be specified to achieve significant gains in energy efficiency and reduced operating costs. (Estimated completion dates: April 2017 and April 2018).
Columbia-Wide Planning and This project will provide architectural, engineering and possibly Q - 750,000 Implementation Funds (for construction funds to address work that will be identified in the facility outcomes of the facility assessment surveys and for planning needed improvements to one of the assessment surveys) facilities studied through the facility assessment process. The full scope of work will be identified during the planning process and based on the findings of the facility assessments. (Estimated completion date: April 2018).
Fiscal Year 2017 and Conditional Fiscal Year 2018 252 Columbia Association Approved Category II Capital Budget Projects LOCATION ITEM DESCRIPTION DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 CODE COST COST Columbia Gym Columbia Gym - HVAC This project represents a systematic replacement of mechanical systems at Q 350,000 300,000 Projects the Columbia Gym. Phase one (FY17) includes replacing three HVAC systems at the Columbia Gym, which includes the pool dehumidification unit, the men's and women's locker rooms units and the cycle studio and women's gym units. Phase two (FY18) consists of replacing four HVAC systems, including the two units serving the adult arena, one unit serving the Package Plan Plus room and one unit serving the main fitness floor. New units will be designed and installed on a one-for-one replacement basis. (Estimated completion dates: April 2017 and April 2018).
Fairway Hills Golf Fairway Hills Golf - This project will provide funding for architectural and engineering work Q 75,000 350,000 Facility Planning and associated with improvements to the Fairway Hills Golf Course Clubhouse Construction Funds and grounds. Planned scope of work includes improvements to the front desk check in area, lobby, restrooms and exterior hardscape. Construction funds are included in the FY18 conditional budget with work scheduled to take place late fall 2017. The Fairway Hills Golf Course clubhouse interior is in poor condition and in need of improvements. Fairway Hills Golf Course serves a broad spectrum of golf course participants from pre-teen through seniors. (Estimated completion dates: April 2017 and April 2018).
Hickory Ridge Hickory Ridge Park This project is part of a multi-year capital improvement program planned Q - 300,000 Village Center Construction for the CA Open Space lot in the Hickory Ridge Village Center. The permitting process is currently underway with a planned starting date pending Howard County approval. Work in this phase includes grading and stormwater management; park amenities including pathways and bocce courts would be part of future capital funding. The total estimated construction cost is approximately $900,000. (Estimated completion date: April 2018).
Fiscal Year 2017 and Conditional Fiscal Year 2018 253 Columbia Association Approved Category II Capital Budget Projects LOCATION ITEM DESCRIPTION DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 CODE COST COST Hobbit's Glen Hobbit's Glen Irrigation The irrigation system replacement has been phased in over several years. Q 375,000 325,000 Irrigation System System Tees, greens, green surrounds and irrigation system software have been Front 9 Mainlines completed. The Hunter irrigation system was installed in 1994. The system is now requiring significant repairs. It does not allow for the efficient irrigating of the course and negatively impacts course conditions. The new Railbird Irrigation system has allowed staff to significantly improve the condition of the golf course and to reduce the hand-watering needs of the course. The savings in labor from reduced hand-watering can be applied to other areas of the golf course, further improving the customer experience. The front nine of the golf course will be completed in FY17 and the back nine will be completed in FY18. (Estimated completion date: April 2017 and April 2018). Horse Center - Horse Center - Barn Roof This project is a multi-year program to repair and replace the barn roofs at Q 350,000 375,000 Barn Roof Replacement Phases II & the Columbia Horse Center. The roofing systems on the barns are in poor Replacement III) condition and need to be repaired to prevent leaks and further deterioration. Work will be phased to allow for continuing operation of the Horse Center during the roofing repair program. (Estimated completion date: April 2017 and April 2018).
Ice Rink - Ice Rink - Facility This project will provide architectural and engineering funds to address Q 200,000 2,000,000 Architectural/Engi Improvements work that will be identified in the facility assessment survey and for neering and Architectural/Engineering planning needed improvements to the Columbia Ice Rink. The scope of Construction and Construction Funding work associated with needed facility upgrades includes renovations to the locker rooms, modifications to the front entrance, improvements to the restrooms and upgrades to the team locker rooms, as well as other facility enhancements identified during the planning and engineering process. (Estimated completion date: April 2017 and April 2018).
Fiscal Year 2017 and Conditional Fiscal Year 2018 254 Columbia Association Approved Category II Capital Budget Projects LOCATION ITEM DESCRIPTION DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 CODE COST COST IT Improvements IT Improvements (Phases I This project is for the design and implementation of security and wireless Q 150,000 155,000 and II) solutions for remaining facilities. CA members and guests and team members alike will benefit from readily accessible and secure wireless access at CA facilities. This is a quality of service upgrade and will enable users to access CA's digital communications platforms from their own devices, providing more stable and secure mobility communications. (Estimated completion dates: December 2016 and December 2017).
Long Reach Long Reach Tennis - This project will provide construction funding for a new six-court indoor $/Q 8,000,000 500,000 Tennis - Construction of Six Indoor tennis facility planned for Long Reach. The new indoor tennis facility will Construction of Tennis Courts replace the five indoor tennis courts currently in service under a bubble at six tennis indoor the Owen Brown Tennis Facility. The bubble has reached the end of its courts useful life and must be replaced. Current building codes prevent replacement of the bubble in kind, and the new tennis building will be a permanent structure with a lower carbon footprint. A new tennis facility will enable CA to maintain ongoing tennis programming. (Estimated completion dates: April 2017 and April 2018). Long Reach Long Reach Waiting This project will provide engineering funds for the site planning, dredging Q 70,000 - Waiting Spring Spring Pond - Planning and and restoration of Waiting Spring Pond. After CA's pond survey and Pond Engineering Funds management plan is complete, CA staff will provide the Board with alternatives to this project before contract commitment. (Estimated completion date April 2017). Oakland Mills Oakland Mills Pushcart This project will provide funding for dredging and repair of the riser Q 300,000 - Pushcart Pond Pond Construction structure of Pushcart Pond. Pushcart Pond is inundated with accumulated Dredging sediment, and the riser structure is leaking and in need of repair. (Estimated completion date: November 2016).
Fiscal Year 2017 and Conditional Fiscal Year 2018 255 Columbia Association Approved Category II Capital Budget Projects LOCATION ITEM DESCRIPTION DESCRIPTION AND JUSTIFICATION REASON FY 2017 FY 2018 CODE COST COST Open Space - Open Space - This project will provide funding for work associated with a sediment Q 500,000 - Establish a Establishment of a placement site in Kings Contrivance off of Murray Hill Road. This site was Sediment Sediment Placement Site identified during the course of the Long-Term Lake Management review Placement Site process and is currently in use for smaller pond projects. A presentation regarding the status of the Long-Term Lake Management Plan as well as site selection for sediment placement was made to the CA Board in July 2015. The sediment placement site allows for smaller intermediate dredging projects that maintain aquatic habitat and lake recreational values on an ongoing basis and also reduce longer-term lake management expenses. (Estimated completion date: April 2017).
Equipment and Equipment and Vehicles This request is for the replacement of equipment and vehicles in accordance LS/Q 335,000 435,000 Vehicles with CA's vehicle replacement policy. These equipment and vehicles are required for the maintenance of Columbia's open space and facilities. The criteria for CA's vehicle replacement are based on age, mileage and condition of the vehicle. (Estimated completion dates: April 2017 and April 2018).
Total Category II Projects $ 11,610,000 $ 8,715,000
Total Category III Projects 5,670,000 4,630,000
Total - All Categories $ 21,000,000 $ 17,000,000
Fiscal Year 2017 and Conditional Fiscal Year 2018 256 Columbia Association Capital Budget Summary HISTORY
HISTORY SPORT & OPEN SPACE COMMUNITY COMMUNICATIONS ADMINISTRATIVE FISCAL YEAR FITNESS MANAGEMENT SERVICES & MARKETING SERVICES CONTINGENCY TOTAL 2007 2,510,500 9,647,500 1,398,000 40,000 1,274,000 200,000 15,070,000 2008 2,158,000 5,934,500 692,000 165,000 504,500 250,000 9,704,000 2009 2,716,500 4,317,500 1,238,000 45,000 1,154,000 250,000 9,721,000 2010 1,979,500 5,627,500 540,000 25,000 455,000 250,000 8,877,000
CATEGORY I CATEGORY II CATEGORY III 2011 3,681,000 2,400,000 4,395,000 10,476,000 2012 2,520,000 2,078,000 5,335,000 9,933,000 2013 1,515,000 2,847,000 4,802,000 9,164,000 2014 2,163,000 6,470,000 4,783,000 13,416,000 2015 1,495,000 6,805,000 4,510,000 12,810,000 2016 1,035,000 3,748,500 5,116,500 9,900,000 10 YEAR TOTAL 109,071,000
FY 17 and FY 18 CONDITIONAL CAPITAL BUDGET CATEGORY I CATEGORY II CATEGORY III TOTAL 2017 3,720,000 11,610,000 5,670,000 21,000,000 2018 3,655,000 8,715,000 4,630,000 17,000,000
Note - Out of cycle approved budget amendments are not included in the capital budget history schedule above
Fiscal Year 2017 and Conditional Fiscal Year 2018 257
INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 258 FY 18 Thresholds Columbia Association Budget Thresholds for FY 18
Operating Budget Interest rate threshold: 4.5%
Inflation rate threshold 2.9%
The rates above represent the interest and inflation rate thresholds for FY 18. In February 2017, if there is a difference in either of the economic factors of one percent or more between the nationally published rates and the rates noted above, the staff shall revise the FY 18 Budget without further approval by the Board of Directors. In May 2017, staff will issue an executive summary of all FY 18 budget changes approved by the Board.
Fiscal Year 2017 and Conditional Fiscal Year 2018 259
INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 260 Rates Columbia Association Sport and Fitness Division Rates
The membership rate-setting process begins each year with a competitive market survey of other facilities in the area. That survey and other considerations were used to establish the non-resident rates in CA’s FY 17 Budget. In most major membership categories in this budget, CA resident rates are set at less than two-thirds of the non-resident rates. The CA Board of Directors has established the goal of offering significant membership discounts to CA residents who pay both the annual charge and membership fees. This maximizes resident participation while also producing a fair contribution towards operating expenses. Non-resident rates are set as close to market rates as possible to maximize revenues from non-residents. Special efforts continue to be made to ensure that memberships are extremely affordable to Columbia residents. Package Plan Limited with Member Advantage (MA)/ No Golf), established in FY 15 for resident members, will be $51.00 per month for an individual and $71.00 per month for a family. Income-qualified CA residents earning as much as $65,800 for a family of four will be able to buy a Package Plan without golf, for $35.50 per month. And, in an effort to make CA’s facilities even more accessible to the community, the program is continued in this budget that gives a 40 percent discount to individuals earning up to $52,600 and families of four earning up to $71,100. We also offer discounts for CA resident seniors (65+) of 10 percent off any new membership.
Fiscal Year 2017 and Conditional Fiscal Year 2018 261 Columbia Association Sport and Fitness Division Rates
DEFINITION OF TERMS
CA RESIDENT RATES: These are the special prices charged to persons residing full-time on properties subject to CA’s annual charge.
ASSOCIATE RATES: Full-time, non-resident employees of businesses located on CA-assessed property may purchase individual memberships for themselves at the CA resident price. This includes persons who own, but do not reside in, CA-assessed property. They also may apply the credit for an individual membership toward the purchase of a non-resident, two-member or family membership.
NON-RESIDENT RATES: These are prices charged to those who live or work on property that is not subject to CA’s annual charge.
NEW MEMBER RATE: This is the full membership price established annually by CA for both CA and non-CA recreational memberships. Discounts and credits are applied against this rate.
RENEWAL DISCOUNTED PRICE: This is a discounted price on membership established annually by CA, which is available to current members who commit to continue their membership before its expiration date and sign an annual contract. This price does not apply if there is any lapse, change in the membership or decision not to sign an annual contract.
INCOME-QUALIFIED DISCOUNT: Persons residing on properties or employed full-time by businesses that are subject to the CA annual charge, who meet income-qualified guidelines and verification procedures, can receive a 40 or 50 percent discount, based on income, off of the “New Member” rate when purchasing or renewing Package Plan or Package Plan facility memberships and a 75 percent discount off the “New Member” rate when purchasing or renewing an Outdoor Pool/Swim Center membership
SENIOR DISCOUNT: Persons aged 65 years or older can receive a 10 percent discount off the applicable “New Member” rate for which they are eligible.
CA BOARD: Members of the CA Board of Directors receive a complimentary individual Package Plan Plus membership.
CA STAFF: CA staff members receive a complimentary Package Plan membership.
TWO-MEMBER: Two adults or an adult and child living under the same roof.
FAMILY: A family is defined as three or more people living under the same roof. No more than two of those three can be adults, and the rest must be their dependent children under age 23 as defined by the Internal Revenue Code.
Fiscal Year 2017 and Conditional Fiscal Year 2018 262 Columbia Association Sport and Fitness Division Rates
ADULT CHILDREN: Children of renewing members who are ages 23-26 and reside at the family address may remain on the membership for a surcharge of half of the individual new member price.
DISCOUNT POLICY
The Columbia Association reserves the right to determine the documents and procedures it will use to verify conditions (such as, but not limited to, residency, income and family), which affect a person’s rate.
It is the policy of the Columbia Association that no more than one discount will be applied when a membership is purchased or renewed. In addition, it is the policy of the Columbia Association to apply the discount that gives the member the lowest possible price for which they are eligible.
Fiscal Year 2017 and Conditional Fiscal Year 2018 263 Columbia Association Department of Sport and Fitness Rates SPORT AND FITNESS APPROVED RATES Percentage Facility FY 16 FY 17 Increase / (Decrease) CA Non-CA CA Non-CA CA Non-CA Outdoor Pools and Swim Center New Member Rate Family 348$ 651$ 360$ 672$ 3.4% 3.2% Two Member 336$ 612$ 348$ 624$ 3.6% 2.0% Individual 240$ 492$ 246$ 504$ 2.5% 2.4% Renewal Contract Rate Family 324$ 642$ 336$ 660$ 3.7% 2.8% Two Member 300$ 600$ 312$ 612$ 4.0% 2.0% Individual 228$ 468$ 234$ 480$ 2.6% 2.6%
Package Plan Plus Includes Member Advantage New Member Rate Family $ 1,392 $ 1,884 $ 1,416 $ 1,920 1.7% 1.9% Two Member $ 1,332 $ 1,578 $ 1,356 $ 1,608 1.8% 1.9% Individual 978$ $ 1,044 $ 996 1,068$ 1.8% 2.3% Renewal Contract Price Family $ 1,104 $ 1,782 $ 1,128 $ 1,812 2.2% 1.7% Two Member $ 1,080 $ 1,566 $ 1,104 $ 1,596 2.2% 1.9% Individual 774$ 978$ 792$ 996$ 2.3% 1.8% Package Plan Includes Member Advantage New Member Rate Family 912$ $ 1,716 $ 936 1,752$ 2.6% 2.1% Two Member 852$ $ 1,548 $ 864 1,584$ 1.4% 2.3% Individual 612$ 936$ 624$ 960$ 2.0% 2.6% Renewal Contract Rate Family 816$ $ 1,488 $ 828 1,512$ 1.5% 1.6% Two Member 768$ $ 1,368 $ 780 1,392$ 1.6% 1.8% Individual 582$ 840$ 600$ 864$ 3.1% 2.9%
Package Plan Includes Member Advantage no Golf New Member Rate Family 840$ $ 1,668 $ 852 1,704$ 1.4% 2.2% Two Member 792$ $ 1,500 $ 804 1,536$ 1.5% 2.4% Individual 606$ 924$ 612$ 948$ 1.0% 2.6% Renewal Contract Rate Family 756$ $ 1,464 $ 768 1,488$ 1.6% 1.6% Two Member 708$ $ 1,344 $ 720 1,368$ 1.7% 1.8% Individual 576$ 816$ 588$ 840$ 2.1% 2.9%
At the end of their contract term, members wishing to go Month‐to‐Month will pay the new member rate.
Fiscal Year 2017 and Conditional Fiscal Year 2018 264 Columbia Association Department of Sport and Fitness Rates SPORT AND FITNESS APPROVED RATES Percentage Facility FY 16 FY 17 Increase / (Decrease) CA Non-CA CA Non-CA CA Non-CA
Haven on the Lake (Refresh Membership) Facility Only Add-on rate for All CA members Per Person 120$ 120$ 348$ 348$ 190.0% 190.0% New Member Rate Per Person 600$ 840$ 588$ 828$ -2.0% -1.4% Renewal Contract Rate Per Person 600$ 840$ 588$ 828$ -2.0% -1.4%
Haven on the Lake (Revive Membership) Facility and Unlimited Classes Add-on rate for PPP members Per Person $ 1,068 $ 1,068 $ 708 708$ -33.7% -33.7% New Member Rate Per Person $ 1,548 $ 1,908 $ 1,188 $ 1,668 -23.3% -12.6% Renewal Contract Rate Per Person $ 1,548 1,908$ 1,188$ $ 1,668 -23.3% -12.6%
Haven on the Lake (Restore Membership) Includes One Integrative or Holistic Spa Service/month Add-on rate for PPP members Per Person $ 1,308 $ 1,308 $ 1,308 $ 1,308 0.0% 0.0% New Member Rate Per Person $ 1,464 $ 1,584 $ 1,428 $ 1,548 -2.5% -2.3% Renewal Contract Rate Per Person $ 1,464 1,584$ 1,428$ $ 1,548 -2.5% -2.3% Haven on the Lake (Rejuvenate Membership) All-Inclusive Membership Add-on rate for PPP members Per Person $ 2,100 $ 2,100 $ 1,788 $ 1,788 -14.9% -14.9% New Member Rate Per Person $ 2,580 $ 2,940 $ 2,268 $ 2,748 -12.1% -6.5% Renewal Contract Rate Per Person $ 2,580 2,940$ 2,268$ $ 2,748 -12.1% -6.5%
At the end of their contract term, members wishing to go Month‐to‐Month will pay the new member rate.
Fiscal Year 2017 and Conditional Fiscal Year 2018 265 Columbia Association Department of Sport and Fitness Rates SPORT AND FITNESS APPROVED RATES Percentage Facility FY 16 FY 17 Increase / (Decrease) CA Non-CA CA Non-CA CA Non-CA
Facility Only Athletic Club, Columbia Gym or Supreme Sports Club New Member Rate Family 804$ $ 1,488 $ 816 1,512$ 1.5% 1.6% Two Member 720$ $ 1,165 $ 732 1,188$ 1.7% 2.0% Individual 582$ 834$ 588$ 852$ 1.0% 2.2% Renewal Contract Rate Family 750$ $ 1,302 $ 768 1,332$ 2.4% 2.3% Two Member 714$ $ 1,134 $ 732 1,152$ 2.5% 1.6% Individual 570$ 702$ 576$ 720$ 1.1% 2.6% Daily Golf (Includes Hobbit's Glen and Fairway Hills) New Member Rate Two Member 408$ 552$ 420$ 564$ 2.9% 2.2% Individual 312$ 462$ 324$ 468$ 3.8% 1.3% Renewal Contract Rate Two Member 372$ 492$ 384$ 504$ 3.2% 2.4% Individual 228$ 372$ 240$ 384$ 5.3% 3.2%
Hobbit's Glen Annual New Member Rate Two Member $ 4,332 5,052$ 4,536$ $ 5,292 4.7% 4.8% Individual $ 3,420 3,852$ 3,576$ $ 4,032 4.6% 4.7% Renewal Contract Rate Two Member $ 3,516 4,644$ 3,678$ $ 4,860 4.6% 4.7% Individual $ 2,868 3,648$ 3,000$ $ 3,816 4.6% 4.6%
At the end of their contract term, members wishing to go Month‐to‐Month will pay the new member rate.
Fiscal Year 2017 and Conditional Fiscal Year 2018 266 Columbia Association Department of Sport and Fitness Rates SPORT AND FITNESS APPROVED RATES Percentage Facility FY 16 FY 17 Increase / (Decrease) CA Non-CA CA Non-CA CA Non-CA Hobbit's Glen Weekday Only New Member Rate Two Member$ 3,492 3,888$ 3,654$ $ 4,068 4.6% 4.6% Individual $ 2,280 2,688$ 2,382$ $ 2,808 4.5% 4.5% Renewal Contract Rate Two Member $ 3,348 3,540$ 3,504$ $ 3,708 4.7% 4.7% Individual $ 2,112 2,292$ 2,208$ $ 2,400 4.5% 4.7% Fairway Hills Add-On to Hobbit's Glen (Now included with Hobbit's Glen Annual Membership at no cost) Fairway Hills Annual New Member Rate Two Member $ 2,472 2,904$ 2,472$ $ 2,904 0.0% 0.0% Individual $ 1,932 2,196$ 1,932$ $ 2,196 0.0% 0.0%
Renewal Contract Rate Two Member $ 1,986 2,688$ 1,986$ $ 2,688 0.0% 0.0% Individual $ 1,608 2,076$ 1,608$ $ 2,076 0.0% 0.0% Fairway Hills Weekday Only New Member Rate Two Member$ 1,902 2,220$ 1,800$ $ 2,160 -5.4% -2.7% Individual $ 1,248 1,500$ 1,200$ $ 1,440 -3.8% -4.0% Renewal Contract Rate Two Member $ 1,872 2,004$ 1,824$ $ 1,968 -2.6% -1.8% Individual $ 1,140 1,260$ 1,104$ $ 1,236 -3.2% -1.9%
At the end of their contract term, members wishing to go Month‐to‐Month will pay the new member rate.
Fiscal Year 2017 and Conditional Fiscal Year 2018 267 Columbia Association Department of Sport and Fitness Rates SPORT AND FITNESS APPROVED RATES Percentage Facility FY 16 FY 17 Increase / (Decrease) CA Non-CA CA Non-CA CA Non-CA Tennis (Includes Outdoor Tennis/Air Structure) New Member Rate Family 300$ 426$ 312$ 432$ 4.0% 1.4% Two Member 276$ 342$ 288$ 348$ 4.3% 1.8% Individual 150$ 306$ 156$ 312$ 4.0% 2.0% Renewal Contract Rate Family 264$ 402$ 276$ 408$ 4.5% 1.5% Two Member 234$ 318$ 240$ 324$ 2.6% 1.9% Individual 114$ 282$ 120$ 288$ 5.3% 2.1%
At the end of their contract term, members wishing to go Month‐to‐Month will pay the new member rate.
Fiscal Year 2017 and Conditional Fiscal Year 2018 268 Columbia Association Sport and Fitness Division Rates ADMISSION FEES
CHILD ADMISSION: This fee is charged for persons 15 years of age or younger.
GUEST ADMISSION: Guests are defined as non-members who come to CA membership facilities on an occasional basis at the invitation of a member. Guests may be Columbia or non-Columbia residents. All guests must be accompanied by a member.
Outdoor Pool and Swim Center memberships are given two free guest passes, Package Plan members receive four free guest passes and Package Plan Plus members will receive six free guest passes at the time of purchasing a new membership. These are administered electronically through the system. In addition, discounted electronically administered guest admission “books” are sold at many membership facilities and the CA Customer and Member Service Center. If a member has used their two free guest passes and does not have a guest admission “book,” the member’s guest will be charged the daily admission fee.
MONTHLY GUEST ADMISSION: Package Plan members who have a long-term, out-of-town guest in their home may purchase a monthly guest pass as an add-on to their membership. Any individual long-term guest may only purchase two monthly passes per year.
DAILY RESIDENT ADMISSION: Non-member residents may access the Sport and Fitness facilities on a daily basis. A daily admission fee will be charged to CA residents who are not members and have a Columbia Card or, as described above, to guests of members. A Columbia Card can be obtained at the CA Customer and Member Service Center for resident non-members wishing to access the facilities on a daily basis. The CA Customer and Member Service Center is in the CA Headquarters Building at 6310 Hillside Court.
GENERAL ADMISSION: Non-residents may access the Sport and Fitness facilities on a daily basis by paying a general admission fee. This general admission fee is considerably higher than the guest/Columbia Cardholder fee.
Fiscal Year 2017 and Conditional Fiscal Year 2018 269 Columbia Association Department of Sport and Fitness Rates APPROVED FEES/ADMISSIONS
Columbia* General Columbia* General Percentage Increase Percentage Increase Card Holders & Admission Card Holders & Admission Card Holders & General Admission Guest of Members/ FY 16 Fees Guest of Members/ FY 17 Fees Guest of Members/ FY 16 Fees FY 17 Fees Increase / (Decrease)
OUTDOOR POOLS Adult 4.00 20.00 4.00 20.00 - - Faulkner Ridge Child 2.00 15.00 2.00 15.00 - - Talbott Springs Jeffer's Hill Macgill's Common Running Brook
All other Outdoor Pools Adult 8.00 20.00 8.00 20.00 - - Child 5.00 15.00 5.00 15.00 - -
ATHLETIC CLUB Adult 16.00 25.00 16.00 25.00 - - Child 8.00 15.00 8.00 15.00 - -
SUPREME SPORTS CLUB Adult 16.00 25.00 16.00 25.00 - - Child 8.00 15.00 8.00 15.00 - -
SWIM CENTER Adult 16.00 25.00 16.00 25.00 - - Child 8.00 15.00 8.00 15.00 - -
Splashdown PPP Free n/a Free n/a - - Member 4.00 n/a 4.00 n/a - - Resident 8.00 n/a 8.00 n/a - - Non-resident n/a 12.00 n/a 12.00 - -
TENNIS Adult 16.00 25.00 16.00 25.00 - - Child 8.00 15.00 8.00 15.00 - -
COLUMBIA GYM Adult 16.00 25.00 16.00 25.00 - - Child 8.00 15.00 8.00 15.00 - -
*Residents without memberships are welcome to use facilities on a daily fee basis. A Columbia Card is required for these rates; Columbia Cards are issued free of charge at the Customer and Member Service Center. Proof of Columbia residency is required.
Fiscal Year 2017 and Conditional Fiscal Year 2018 270 Columbia Association Department of Sport and Fitness Rates Percentage FY 16 FY 17 Increase / (Decrease) HOBBIT'S GLEN 9 18 9 18 9 18 Hole Hole Hole Hole Hole Hole GOLF
Public Weekday n/a n/a n/a n/a n/a n/a Weekend n/a n/a n/a n/a n/a n/a
Fees for Residential Non-Members and Guest of Members Weekday 32.00 64.00 32.00 64.00 - - (including green fees) Weekend 40.00 79.00 40.00 79.00 - -
Member Green Weekday 26.00 50.00 26.00 50.00 - - Fees Weekend 30.00 58.00 30.00 58.00 - -
Junior 14.00 18.00 14.00 18.00 - - Weekday**
Junior 16.00 20.00 16.00 20.00 - - Weekend**
Cart Rental (two people) 18.00 36.00 18.00 36.00 - -
FAIRWAY HILLS 9 18 9 18 9 18 GOLF Hole Hole Hole Hole Hole Hole
Public Weekday 21.00 37.00 21.00 37.00 - - Weekend 25.00 44.00 25.00 44.00 - - Fees for Residential Non-Members and Guest of Members Weekday 20.00 37.00 20.00 37.00 - - (including green fees) Weekend* 25.00 41.00 25.00 41.00 - -
Member Green Weekday 18.00 31.00 18.00 31.00 - - Fees Weekend 21.00 35.00 21.00 35.00 - -
Junior 10.00 16.00 10.00 16.00 - - Weekday**
Junior 11.00 20.00 11.00 20.00 - - Weekday**
Cart Rental (two people) 18.00 36.00 18.00 36.00 - -
*Includes Fridays **Non-peak hours on weekdays after 3:00 p.m. on holidays and weekends
Fiscal Year 2017 and Conditional Fiscal Year 2018 271 Columbia Association Department of Sport and Fitness Rates ATHLETIC CLUB INDOOR TENNIS COURT FEES FY 16 FY 17 Percentage (All prices per person) Fees Per Hour Fees Per Hour Increase / (Decrease)
All Times 9.50 Doubles 9.75 2.6% 19.00 19.00 Singles 19.50 2.6%
Juniors: Mon. - Fri. (Walk-on Only) 2:30 p.m. - 4:30 p.m. 4.00 Doubles 4.50 12.5% 8.00 8.00 Singles 9.00 12.5%
NON-PRIME SPECIAL
Mon. - Fri. (Walk-on Only) 6:00 - 8:00 a.m. 7.00 Doubles 7.25 3.6% 12:00 - 4:00 p.m. 14.00 Singles 14.50 3.6%
RACQUET CLUB AT HOBBIT'S GLEN All Time 3.00 Doubles 3.00 - 6.00 6.00 Singles 6.00 -
AIR STRUCTURE OWEN BROWN TENNIS CLUB All Time 9.00 Doubles 9.00 - 18.00 18.00 Singles 18.00 -
FY 16 FY 17 Percentage Fees Fees Increase / (Decrease) SPORTSPARK Miniature Golf Package Plan Plus Free Free - Residents/Members - Adult 6.00 7.00 16.7% Residents/Members - Child 5.00 6.00 20.0% Non-Residents - Adult 7.00 8.00 14.3% Non-Residents - Child 6.00 7.00 16.7% Batting Cages Residents/Members 1.25 1 Token 1.50 1 Token 20.0% 5.00 5.00 6 Tokens 6.25 6 Tokens 25.0% 10.00 10.00 13 Tokens 10.00 13 Tokens n/a Non-Residents 1.25 1 Token 1.50 1 Token 20.0% 5.00 5.00 5 Tokens 6.25 5 Tokens 25.0% 10.00 10.00 11 Tokens 10.00 11 Tokens n/a ICE RINK / ROLLER RINK Members Free Free Residents/Non-Members 7.00 8.00 14.3% Non-Residents/Non-Members 8.00 9.00 12.5%
PACKAGE PLAN Individual 40.00 40.00 - (monthly guest fee) Family 80.00 80.00 -
SKATE PARK Members Free Free Residents/Non-Members 5.00 5.00 - Non-Residents/Non-Members 6.00 6.00 - Season Pass Residents 75.00 75.00 - Non-Residents 150.00 150.00 -
Fiscal Year 2017 and Conditional Fiscal Year 2018 272 Columbia Association Department of Community Services Rates
Community Services’ rates and fees are determined each year through a process that begins with researching comparable rates and fees for similar facilities, services and programs in this area. The non-resident rates and fees are then set based on this market survey. CA resident rates and fees are set below the market rate. The goal is to maximize the revenue opportunities from non-residents within the limits of the competitive market, and to maximize resident usage of the facilities, services and programs through attractive pricing, while also producing a fair contribution to operating expenses. The rates and fees for programs held on Howard County Public School System property must be open to the public with no discrimination on the basis of location of residence within Howard County. This policy is applicable to such programs as School Age Services and Camps. An important goal is to ensure that program, class and service rates are affordable to all Columbia residents. To that end, many efforts are made to ensure that residents are aware of CA’s income-qualified programs to assist in gaining access to Camps and School Age Services.
Fiscal Year 2017 and Conditional Fiscal Year 2018 273 Columbia Association Department of Community Services Rates
COMMUNITY SERVICES APPROVED RATES
Percentage FY 16 FY 17 Increase / (Decrease)
Facility CA Non-CA CA Non-CA CA Non-CA Elementary and Middle School School Age Services Monthly Rates* Morning (42.0 Hours) 170.00 170.00 173.00 173.00 1.8% 1.8% Afternoon (52.5 Hours) 240.00 240.00 244.00 244.00 1.7% 1.7% Both (94.5 Hours) 410.00 410.00 417.00 417.00 1.7% 1.7% Registration 50.00 yr. 50.00 yr. 50.00 yr. 50.00 yr. 0.0% 0.0% Full Day 50.00 day 50.00 day 50.00 day 50.00 day 0.0% 0.0%
* Howard County Public School System's policy requires that all non-school activities be open to the public and not discriminate on the basis of location of residence within Howard County.
Fiscal Year 2017 and Conditional Fiscal Year 2018 274 Columbia Association Department of Open Space Management Rates
OPEN SPACE MANAGEMENT APPROVED RATES
Percentage FY 16 FY 17 Increase / (Decrease)
Facility CA Non-CA CA Non-CA CA Non-CA RV Storage Park
20' x 10' Space 360.00$ $ 822.00 372.00$ $ 858.00 3.3% 4.4% 30' x 10' Space 585.00$ $ 1,200.00 594.00$ $ 1,260.00 1.5% 5.0% 30' x 12' Space 648.00$ $ 1,700.00 678.00$ $ 1,785.00 4.6% 5.0% 40' x 10' Space 720.00$ $ 1,644.00 744.00$ $ 1,716.00 3.3% 4.4% 40' x 12' Space 942.00$ $ 2,160.00 978.00$ $ 2,268.00 3.8% 5.0%
Lake Elkhorn Pavilion Friday, Saturday, and Sunday 49.00 hr. 60.00 hr. 51.00 hr. 63.00 hr. 4.1% 5.0%
Monday - Thursday 10: a.m. to 4:00 p.m. hourly rate 39.00 hr. 49.00 hr. 40.00 hr. 52.00 hr. 2.6% 6.1% 4:00 p.m. to 9:00 p.m. flat rate 66.00 92.00 68.00 95.00 3.0% 3.3%
Columbia DogPark Daily Visit 5.00 6.00 5.00 6.00 0.0% 0.0% Annual 35.00 40.00 35.00 40.00 0.0% 0.0%
Fiscal Year 2017 and Conditional Fiscal Year 2018 275
INTENTIONALLY
BLANK
Fiscal Year 2017 and Conditional Fiscal Year 2018 276 Financial Statements Columbia Association Statements of Financial Position ($000)
Three Years Actual Three Years Projected FY 17 FY 18 FY 13 FY 14 FY 15 FY 16 Approved Conditional Actual Actual Actual Estimate Budget Budget ASSETS
Cash and cash equivalents $113 $201 $165 $213 $241 $209 Accounts receivable 13,058 13,638 13,124 14,836 15,357 15,833 Prepaid expenses and other assets 1,418 2,315 1,566 1,170 1,210 1,240 Debt service fund 480 135 Self insurance funds 8,902 9,201 9,337 9,384 9,431 9,478 Property, facilities and equipment, net 104,643 105,814 113,742 119,525 129,995 135,086 Intangible assets, and deferred debt issuance costs, net 327 319 447 423 401 381 Total assets $128,941 $131,623 $138,381 $145,551 $156,635 $162,227
LIABILITIES AND NET ASSETS
Accrued interest $398 $110 $406 $381 $355 Accounts payable and other accrued expenses 12,347 11,471 12,327 8,500 8,790 9,020 Line of credit 21,434 27,012 1,229 8,850 15,375 18,075 Deferred revenue 13,373 15,119 14,206 15,200 16,900 17,600 Term debt: Senior secured bonds 11,373 2,702 Term loan 28,860 27,293 25,664 23,974 Capital lease obligations 484 348 210 70 479 350 Total term debt 11,857 3,050 29,070 27,363 26,143 24,324 Total liabilities 59,409 56,762 56,832 60,319 67,589 69,374
Net assets: Unrestricted 69,532 74,861 81,549 85,232 89,046 92,853 Total net assets 69,532 74,861 81,549 85,232 89,046 92,853 Total liabilities and net assets $128,941 $131,623 $138,381 $145,551 $156,635 $162,227
Notes: 1. The statements of financial position for FY 13 through FY 15 are from the audited financial statements. 2. The statement of financial position for FY 16 is projected using the current estimate. 3. The statements of financial position for FYs 17 and 18 are projected using the FY 17 and Conditional FY 18 Budgets.
Fiscal Year 2017 and Conditional Fiscal Year 2018 277 Columbia Association Cash Flow Statements ($000)
Three Years Actual Three Years Projected FY 17 FY 18 FY 13 FY 14 FY 15 FY 16 Approved Conditional Actual Actual Actual Estimate Budget Budget CASH FLOWS FROM OPERATING ACTIVITIES: Change in net assets $3,818 $5,329 $6,688 $3,683 $3,814 $3,807 Adjustments to reconcile change in net assets to net cash flows provided by operating activities - Depreciation 8,312 7,872 8,531 8,749 9,175 9,909 Bad debt expense 41 316 406 250 265 275 Amortization of deferred bond issuance costs 11 8 16 24 22 20 Loss (gain) on disposal of fixed assets (3) 424 45 Unrealized loss (gain) on marketable securities 59 23 8 Changes in assets and liabilities: (Increase) decrease in accounts receivable 2,193 (896) 108 (1,962) (786) (751) (Increase) decrease in prepaid expenses and other assets 38 (897) 749 396 (40) (30) Increase (decrease) in accrued interest (222) (288) (110) 406 (25) (26) (Decrease) increase in accounts payable and other accrued expenses 1,529 (876) 1,603 (3,827) 290 230 Increase (decrease) in deferred revenue (2,522) 1,746 (913) 994 1,700 700 Net cash flows provided by operating activities 13,254 12,761 17,131 8,713 14,415 14,134
CASH FLOWS FROM INVESTING ACTIVITIES: Net purchases and proceeds from sale of investments held by trustees (22) 23 (9) (47) (47) (47) Purchases of property, facilities and equipment (11,474) (9,526) (17,361) (14,532) (19,645) (15,000) Proceeds from sale of equipment 48 59 110 Net cash flows used in investing activities (11,448) (9,444) (17,260) (14,579) (19,692) (15,047)
CASH FLOWS FROM FINANCING ACTIVITIES: Net (repayments) borrowings under lines of credit 4,596 5,578 (25,783) 7,538 6,525 2,700 Debt issuances/(principal payments) - Senior secured bonds (4,632) (8,671) (2,702) Debt issuance costs (144) Term loan proceeds 30,000 Capital lease obligations - net (124) (136) (138) (140) 409 (129) Term loan (1,607) (1,140) (1,484) (1,629) (1,690) Net cash flows provided by (used in) financing activities (1,767) (3,229) 93 5,914 5,305 881
NET INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS 39 88 (36) 48 28 (32) CASH AND CASH EQUIVALENTS, beginning of year 74 113 201 165 213 241 CASH AND CASH EQUIVALENTS, end of year $113 $201 $165 $213 $241 $209
Notes: (1) Parentheses "()" indicate a reduction in cash.
Fiscal Year 2017 and Conditional Fiscal Year 2018 278 Summary of Long-Term Debt Columbia Association Long-Term Debt
CA’s long-term debt consists of a conventional loan and leases. At the In this section of the budget, four schedules provide detail regarding the beginning of FY 17 (May 1, 2016), long-term debt is projected to be $27.3 components of CA’s long-term debt, debt service by year and the principal and million. After the scheduled principal repayments are made for both fiscal years, interest budgeted to be paid in FY 17 and FY 18. long-term debt is estimated to be $24.3 million at April 30, 2018. During FY 17 The CA Board of Directors approved a Long-Term Financial Management and FY 18, CA is not budgeting for any long-term debt issuances, and instead, Program beginning in FY 12, which includes three target ratios CA should anticipates using the available credit line to meet the portion of capital project achieve related to long-term debt. In the FY 17 Budget, all three ratios are funding needs not funded by cash flow generated by operations. projected to be met as follows:
The majority of CA’s debt was incurred over its 47-year history to build, and, in FY17 FY 17 Pos(Neg) recent years, to rebuild amenities and facilities such as the Hobbit’s Glen Target Ratios Variance Clubhouse, construct Haven on the Lake, renovate pathways, tot lots, plazas, Ratios swimming pools, athletic clubs, tennis and golf clubs, village community centers Debt Service as a % of Revenue .20 .04 .16 and neighborhood centers. In the early years of Columbia’s development, CA Debt Service as a % of Annual Charge .50 .07 .43 also incurred debt to cover operating losses. During those early years, known as Revenue Total Debt as a % of Total Assets .45 .17 .28 the “pre-servicing era,” Columbia did not have a large enough population to generate revenues for either the construction of facilities, pathways, swimming In the conditional FY 18 Budget, all three ratios are projected to be met as follows: pools, etc., or for CA’s operations. Thus, funds had to be borrowed in order to meet those needs. FY 85 was the last year that CA incurred operating losses. FY18 FY 18 Pos(Neg) Since then, CA’s financial position has continually improved. In fact, in recent Target Ratios Variance Ratios years, CA has been able to fund some of its capital projects through cash flow Debt Service as a % of Revenue .20 .04 .16 generated by operations (“pay as you go”), and to finance only a portion of its Debt Service as a % of Annual Charge .50 .07 .43 capital project requirements through borrowing on the credit line or issuing Revenue long-term debt. Total Debt as a % of Total Assets .45 .15 .29
In May 2015, CA received an issuer credit rating of Aa1 from Moody’s Investors Service, the highest rating in CA’s history. The rating report affirmed CA’s healthy financial position due to strong financial management and steady growth in the assessable base, as well as the region’s relative health in the current economic conditions. CA’s borrowing rate on the conventional loan is 3.63 percent. Several graphs in this budget document illustrate some important financial relationships regarding debt. They demonstrate why it is important to look not just at debt as a number by itself, but in relationship to other critical financial data such as revenue and assets. For example, in FY 08, 21 cents from each dollar of revenue earned was spent on debt service (principal and interest payments). Ten years later, in FY 18 it is projected that only four cents of each revenue dollar will be spent on debt service.
Fiscal Year 2017 and Conditional Fiscal Year 2018 279 Columbia Association Long-Term Debt
Summary of Long-Term Debt Outstanding FY 17 Budget
Description Interest Maturity Balance at FY 17 New FY 17 Principal Balance at FY 17 Rate Date 5/1/16 Debt Repayment 4/30/17 Interest
Term Loan 3.630% 7/1/2029 27,293,000 - (1,629,000) 25,664,000 977,000
Leases Various Various 70,000 545,000 (136,000) 479,000 4,000
TOTAL LONG-TERM DEBT 27,363,000 545,000 (1,765,000) 26,143,000 981,000
Amortization of Debt Issuance Costs 103,000 and Credit Line Interest
Total Projected Interest Expense, FY 17 1,084,000
Fiscal Year 2017 and Conditional Fiscal Year 2018 280 Columbia Association Long-Term Debt
Summary of Long-Term Debt Outstanding FY 18 Conditional Budget
Description Interest Maturity Balance at FY 18 New FY 18 Principal Balance at FY 18 Rate Date 5/1/17 Debt Repayment 4/30/18 Interest
Term Loan 3.630% 7/1/2029 25,664,000 - (1,690,000) 23,974,000 916,000
Leases Various Various 479,000 9,000 (138,000) 350,000 5,000
TOTAL LONG-TERM DEBT 26,143,000 9,000 (1,828,000) 24,324,000 921,000
Amortization of Debt Issuance Costs 197,000 and Credit Line Interest
Total Projected Interest Expense, FY 18 1,118,000
Fiscal Year 2017 and Conditional Fiscal Year 2018 281 Columbia Association Long-Term Debt
History of Long-Term Debt Outstanding
FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 Actual Actual Actual Estimate Budget Budget
Senior Secured Bonds Series N 346,000 - - - - - Series P 460,000 242,000 - - - - Series Q 1,870,000 978,000 - - - - Series R 2,834,000 1,482,000 - - - - Series U 150,000 - - - - - Series V 5,713,000 - - - - -
Term Loan - - 28,860,000 27,293,000 25,664,000 23,974,000
Leases 484,000 348,000 210,000 70,000 479,000 350,000
Total Outstanding Long- Term Debt 11,857,000 3,050,000 29,070,000 27,363,000 26,143,000 24,324,000
Fiscal Year 2017 and Conditional Fiscal Year 2018 282 Columbia Association Long-Term Debt
Summary of Debt Service FY 17 Budget/FY 18 Conditional Budget
Fiscal New Financing Total Debt Year Principal Interest Service
FY 17 1,629,000 977,000 2,606,000 FY 18 1,690,000 916,000 2,606,000 FY 19 1,753,000 853,000 2,606,000 FY 20 1,817,000 790,000 2,607,000 FY 21 1,887,000 719,000 2,606,000 FY 22 1,957,000 649,000 2,606,000 FY 23 2,031,000 576,000 2,607,000 FY 24 2,105,000 501,000 2,606,000 FY 25 2,185,000 421,000 2,606,000 FY 26 2,267,000 339,000 2,606,000 FY 27 2,352,000 254,000 2,606,000 FY 28 2,440,000 166,000 2,606,000 FY 29 2,532,000 75,000 2,607,000 FY 30 648,000 4,000 652,000
27,293,000 7,240,000 34,533,000
Note: Total Debt Service represents the existing and proposed debt as of 4/30/18. New debt may be issued in the future and existing debt may be paid prior to the scheduled payment dates.
Fiscal Year 2017 and Conditional Fiscal Year 2018 283
INTENTIONALLY
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Fiscal Year 2017 and Conditional Fiscal Year 2018 284 Allocation Formulas Columbia Association Allocation Formulas Administrative Expenses
The Columbia Association's Administrative expenses are divided into two categories consisting of specific support and indirect expenses.
To determine the amount of expenses to allocate to specific support, an estimate is made of the Office of the President and Department of Administrative Services employees’ time and expenses that are devoted to each budget center. The remaining percentage of Administrative expenses represents the indirect expenses. After estimating the time (using the budgeted salary of the individuals involved) and expenses, a specific support percentage of total Administrative expenses is calculated for the applicable budget centers. The specific support is allocated to these budget centers first; then the indirect expenses are allocated to various budget centers. An estimated 15.46 percent of the Office of the President and the Department of Administrative Services’ salaries and expenses will be spent on specific support. The indirect support is charged to Sport and Fitness facilities and programs by multiplying their total revenues by eight percent, based on a benchmark range for the fitness industry. The indirect support for the Community Services Department, Open Space and Facility Services, Annual Charge, and Board of Directors is calculated by multiplying their total operating expenses by 15 percent, based on a benchmark for nonprofit organizations. The allocation of indirect expenses plus the direct expense allocations, approximately 73 percent of administrative expenses is allocated to other budget centers, and 27 percent remains with the administrative service, due to the complexities of the organization.
The composition and allocation method of each category is as follows:
Specific Support is quantifiable costs incurred in direct support of CA activities. These percentages, multiplied by the administrative expenses, are allocated directly to the following budget centers.
CA Board of Directors 8.38% Annual Charge 4.96% Architectural Resource Committee* 1.52% School Age Services 0.60% * This allocation appears directly on the Assessment Share-Community Association budget center page.
Indirect represents the remaining costs not directly associated with a particular activity (i.e. paying invoices, processing payroll, posting transactions). These costs are charged to the Department of Sport and Fitness budget centers by multiplying their total revenues by 8 percent. These costs are allocated to Department of Community Services, Department of Open Space and Facility Services, Annual Charge, and Board of Directors budget centers by multiplying their total operating expenses by 15 percent.
Fiscal Year 2017 and Conditional Fiscal Year 2018 285 Columbia Association Allocation Formulas Administrative Expenses
EXAMPLE – Using the FY 16 Budget ($000's)
TOTAL ADMINISTRATIVE EXPENSES:
15.46% Specific Support $1,638 84.54% Indirect 8,956 100.00% Total Available for Allocation $10,594 (67.53%) Amount Allocated (7,154) 32.47% Unallocated Remainder $3,440
COMPOSITION OF SPECIFIC SUPPORT ALLOCATION: 8.38% CA Board of Directors 888 4.96% Annual Charge 525 1.52% Architectural Resource Committee * 161 0.60% School Age Services 64 15.46% $1,638
* This allocation appears directly on the Village Community Associations budget center page.
SPECIFIC FY 16 BUDGET EXAMPLES:
1. The Columbia Gym’s total revenues are $5,092. This budget center is allocated $407 of CA’s administrative indirect costs based on 8 percent of its total revenues.
2. The Youth and Teen Center at the Barn’s total expenses (excluding the administrative expense allocation) are $383. This budget center is allocated $57 of CA's Administrative Services indirect costs based on 15 percent of its total expenses.
3. The Annual Charge budget center receives its specific support allocation of 4.96 percent of total administrative expenses, or $525. The Annual Charge budget center’s total expenses (excluding the specific support allocation and non-operating expenses/contingencies) are $11. This budget center is allocated $2 of CA's administrative indirect costs, based on 15 percent of the budget center’s expenses. The total administrative allocation for this budget center is $527.
Fiscal Year 2017 and Conditional Fiscal Year 2018 286 Columbia Association Allocation Formulas Department of Communications and Marketing
The Department of Communications and Marketing allocates revenue and expenses by the following three methods: Membership and Package Plan Allocation – This method allocates the membership and Package Plan income to Sport and Fitness facilities. Selling Expense Allocation – This method allocates the selling expenses to each Sport and Fitness Facility. Allocation of Branding and Media Production – This method allocates the remaining expenses of Branding and Media Production to Sport and Fitness, Community Services, Open Space and Facility Services, Annual Charge, Board of Directors and Village Community Associations.
Each of the three methods noted above is described in detail below.
MEMBERSHIP AND PACKAGE PLAN ALLOCATION Directly allocated membership income is reported under the Memberships income line in each budget center.
Income reported on the Package Plan line in each budget center is allocated using the following formula: 1. Package Plan attendance is estimated for each facility. This estimate is updated during the year. For the year-end report, the actual attendance is used. 2. Each visit is assigned a revenue value based on the adult and child daily admission fee at each facility. 3. Multiplying the visits (attendance) by the visit value at each facility results in the "total revenue value" for each facility. 4. Dividing the "total revenue value" of each facility by the "total revenue value" of all facilities determines the percent each facility received of the total Package Plan income. 5. In FY 17, the estimated percentage for each facility is as follows: Outdoor Pools 8.09% Swim Center 1.10% Athletic Club 24.99% Columbia Gym 25.75% Supreme Sports Club 31.03% Fairway Hills .52% Hobbit's Glen 1.72% Haven on the Lake 4.01% Ice Rink .32% Tennis Clubs 2.22% Skate Park .01% Sports Park .24% Total 100.00%
Fiscal Year 2017 and Conditional Fiscal Year 2018 287 Columbia Association Allocation Formulas Department of Sales and Marketing
Some income from the sale of the various Package Plans is directly allocated to individual Sport and Fitness facilities, while the majority is allocated to the facilities based on a usage/value allocation. The direct allocations occur in plans where premiums are paid for specific additional benefits, and it is this premium that is allocated to the facility(s) offering that benefit. In FY 17 and FY 18, 12 types of plans are projected to be sold, 11 of which have premiums for specific benefits. Previously, members could, in effect, customize their own memberships by having multiple memberships (a Package Plan and a Hobbit's Glen Annual, for example). The Spectrum system does not allow a member to have more than one type of membership, thus necessitating the expansion in the number of the plans. The plans are: Package Plan (includes Golf and Member Advantage); Package Plan (No Golf); Package Plan Plus (Package Plan, Golf, Member Advantage, Splashdown and Women's Gym); Package Plan Plus with Hobbit's Glen Annual; Package Plan Plus with Hobbit's Glen Annual and Fairway Hills; Package Plan Plus with Hobbit's Glen Weekday; Package Plan with Hobbit's Glen Annual; Package Plan with Hobbit's Glen Annual and Fairway Hills, Package Plan with Hobbit's Glen Weekday; Package Plan with Fairway Hills Weekday; Package Plan with KidSpace; and, Package Plan Plus with KidSpace.
Income from these plans is allocated as follows:
PACKAGE PLAN (Includes Golf and PACKAGE PACKAGE PLAN PACKAGE PLAN PACKAGE PLAN PACKAGE PACKAGE PACKAGE Member PACKAGE PLAN PACKAGE PLAN PLUS PLUS WITH HGA PLUS WITH HG PACKAGE PLAN PACKAGE PLAN WITH HG PLAN WITH PLAN WITH PLAN PLUS Advantage) (No Golf) PLAN PLUS WITH HGA and FH WEEKDAY WITH HGA WITH HGA and FH WEEKDAY FHW KYS WITH KYS ATTENDANCE ALLOCATION Package Plan 87.00% 100.00% 30.00% 6.00% 6.00% 8.40% 15.65% 13.05% 19.13% 27.84% 65.25% 25.48%
DIRECT ALLOCATION OF PREMIUMS Hobbit's Glen 3.25% 3.25% 80.65% 75.65% 72.91% 82.59% 80.49% 78.72% 1.04% 2.44% 2.76% Fairway Hills 1.75% 1.75% 0.35% 5.35% 0.49% 0.32% 5.26% 0.39% 68.56% 1.31% 1.49% Swim Center 2.50% 0.50% 0.50% 0.70% 2.13% Athletic Club 12.00% 2.40% 2.40% 3.36% 5.00% 13.20% Supreme Sports Club 23.50% 4.70% 4.70% 6.58% 12.00% 27.98% Columbia Gym 22.75% 4.55% 4.55% 6.37% 8.00% 23.34% Sports Park 0.75% 0.15% 0.15% 0.21% 0.64% Member Advantage 8.00% 3.50% 0.70% 0.70% 0.98% 1.44% 1.20% 1.76% 2.56% 6.00% 2.98% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Fiscal Year 2017 and Conditional Fiscal Year 2018 288 Columbia Association Allocation Formulas Department of Communications and Marketing
SELLING EXPENSE ALLOCATION
Selling expenses are incurred in the marketing, advertising and promotion of CA’s facilities in the Department of Sport and Fitness. Since each facility benefits from the marketing and promotions performed in this budget center, its expenses are allocated to all of the department's facilities.
Selling expenses are allocated to each Sport and Fitness facility budget center based on that facility's percentage of CA's total membership income. The calculation can best be explained as follows:
"Facility Y" Membership Income + Package Plan Allocation Total Selling X CA's Total Membership Income Expenses
Example of FY 16 Budget Supreme Sports Club Selling Expense Allocation (000's):
Total selling expenses to allocate $ 1,500
Supreme Sports Club Membership Income 396 Supreme Sport Club Package Plan 4,831 5,227
Total CA Membership and Package Plan Income $18,336
Calculation: $5,227 / $18,336 * $1,500 = $428
Fiscal Year 2017 and Conditional Fiscal Year 2018 289 Columbia Association Allocation Formulas Department of Communications and Marketing
BRANDING AND MEDIA PRODUCTION ALLOCATION
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 department administrative costs).
Example of FY 16 Budget Camps Expense Allocation (000's):
Total CA Operating Costs * $49,417
Total Branding and Media Production Expenses $2,641
Total Camp Operating Costs $ 595
Calculation: $595 / $49,417 * $2,641 = $32
*Total 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.
Fiscal Year 2017 and Conditional Fiscal Year 2018 290 Columbia Association Allocation Formulas Department Administrative
The Sport and Fitness, Community Services, Open Space and Facility Services and Communications and Marketing departments each incur administrative expenses that directly support their respective department's operations. Accordingly, these administrative expenses are allocated to all of the budget centers within their department.
Within each department, its administrative expenses are allocated to each budget center based on that budget center's percentage of the department's total expenses, excluding allocations.
The calculation can best be demonstrated as follows:
Example of FY 16 Budgeted Supreme Sports Club Department Administrative Expense Allocation ($000's):
Supreme Sports Club expenses (excluding allocations): $ 4,597
Sport and Fitness Department total expenses (excluding allocations): $ 26,393 Less: Sport and Fitness Department administrative expenses: (753) $ 25,640
Supreme Sports Club expenses as a percentage of Sport and Fitness Department's total expenses: 17.9%
Sport and Fitness Department's administrative expense: $ 753
Supreme Sports Club Department administrative expense allocation: $ 136
Fiscal Year 2017 and Conditional Fiscal Year 2018 291 Columbia Association Allocation Formulas Depreciation Expense
When CA builds a facility or purchases equipment (capital expenditure) it has acquired an asset that will be used to provide services for many years. The value of the asset is its acquisition cost. The number of years an asset is expected to be in service is known as the "economic useful life." Depreciation expense is the accounting method that allocates the cost of the capital expenditure to the operating statement over its estimated economic useful life. The acquisition cost of an asset divided by its economic useful life determines the annual depreciation expense. CA’s accounting policy is to use a half-year convention (six month’s worth of depreciation in the first year the asset is placed in service and in the final year of the asset’s economic useful life). For example, an asset that costs $15,000 that has an estimated economic useful life of three years would have a first-year depreciation expense of $2,500 (1/2 of $5,000). Over the life of the asset, the total depreciation expense would be $15,000, which is exactly equal to its original cost. Using the above example, below is a chart showing how a capital expenditure is reported as an expense.
YEAR 1 YEAR 2 YEAR 3 YEAR 4 TOTAL
Capital Expenditure (in the year of purchase, not an expense, but a cash disbursement) $15,000 $ 0 $ 0 $ 0 $15,000
Depreciation Expense (is an expense but not a cash disbursement) $ 2,500 $ 5,000 $ 5,000 $2,500 $15,000
The total depreciation expense charged to a budget center is determined by adding the depreciation expense for all assets assigned to that budget center (same assets as used to determine interest expense).
By including depreciation expense, each budget center’s respective page will show its income earned and all expenses incurred during the year (both operating expenses and that year's depreciation).
Fiscal Year 2017 and Conditional Fiscal Year 2018 292 Columbia Association Allocation Formulas Interest Expense
Company-wide interest expense is allocated to each budget center based on the net book value of its assets.
Net book value is defined as the original cost of the asset less its accumulated depreciation and reflects the remaining estimated useful economic value of the asset. Assets would include such things as facilities, major upgrades and equipment costs (trucks, furniture, fixtures, computers, etc.). The average net book value is determined by taking the net book value of the budget center’s assets at the beginning of the fiscal year and adding the fiscal year’s prorated average increase in net book value (calculated by taking the cost of the budget center’s capital additions and prorating it based on the project’s projected close date).
Fiscal Year 2017 and Conditional Fiscal Year 2018 293 Columbia Association Allocation Formulas Village Allocation
Assessment Share Model Components The CA Board approved the Assessment Share Model on July 6, 2012, based on the recommendations of the External Relations Committee’s (ERC) July 2012 report. The Assessment Model Formula has the following components:
1. Staff Salaries 2. Staff Benefits 3. Staff Taxes 4. Janitorial 5. Operations 6. Communications 7. Special Events 8. Income Generating Capability
Staff Expenses The Staff Salaries component will be calculated using the recommendations in the Staffing section of the ERC report. The Staff Benefits component will be calculated at 6.5% of Staff Salaries. The Staff Taxes component will be calculated at 9.0% of Staff Salaries. The ERC remains committed to a Village Assessment Share model that is equitable across Villages and provides/re-enforces the autonomy of the Villages. In particular, the ERC does not intend to propose specific staffing numbers or duties. Setting duties, salaries, and/or the number of staff positions is a responsibility of each Village. One goal was to produce a fair model that puts Villages on an equal footing in terms of funding so as to avoid a circumstance where a Village is "rewarded" for over-funding any particular part of their budget. For staffing, the ERC wanted a model that provides for both autonomy and equity. Because of this, the ERC did not use any specific Village business model to determine staff. Instead, the ERC started with the concept of an “ideal” village, determined an appropriate staffing level, and then used the existing salary study (with inflation) to develop a salary amount. The Salary Study has nine levels but levels 8 and 9 are combined. Note that the salary study lists a minimum and a maximum for each level; the pay level range is spread over 20 years and the seven-year mark was used to choose a salary for a particular level. Once the ERC determined a salary amount for the ideal village, the ERC then reviewed modifications to the ideal village to determine other salary amounts. It is important to note that the staff levels/salary amounts may not match any existing Village because this is a model and does not use any particular Village's existing business model.
In the ERC's view, there is the following logical progression of ideal villages: 1. Ideal Village 1 - Standard facility with 1 neighborhood center; 2. Ideal Village 2 - Large facility with either 0 or 1 neighborhood center; 3. Ideal Village 3 - Large facility with multiple neighborhood centers; 4. Ideal Village 4 - Other facility (covers larger facility with multiple neighborhood centers and/or village with over 6,000 dwelling units).
Fiscal Year 2017 and Conditional Fiscal Year 2018 294 Columbia Association Allocation Formulas Village Allocation
Ideal Village 1 - Standard facility with 1 neighborhood center: Total salary is $196,160.12.
Ideal Village 2 - Large facility with either 0 or 1 neighborhood center: Total salary is $217,975.16.
Ideal Village 3 - Large facility with multiple neighborhood centers: Total salary is $246,068.68.
Ideal Village 4 – Other facility (covers village with larger facility with multiple neighborhood centers and/or village with over 6,000 dwelling units) Total salary is $280,207.72.
Janitorial Although five years’ worth of expenses is available, the actual cost for janitorial services and products cannot adequately be compared due to classification differences. The Board recommends that the Villages work together to consistently code janitorial costs going forward. Until this is done, the Board will use the 2004 Assessment Model recommendations for janitorial costs with an inflation factor. If janitorial costs are consistently coded, then the next time the model is re-calculated, the ERC can determine if some square footage calculation can be incorporated into this component.
Operations The ERC recommends that the Operations component of the Assessment Model continue to be based upon historical data. The ERC included the following items in calculating operations: a. Fees b. Operating Expenses c. Business Expenses d. Insurance e. Taxes f. Utilities g. Repairs and Maintenance
Catering/food expenses will not be included in the Operating Expenses portion of the calculation. The ERC computed the average operations costs for the past six years and then compared the average to the FY 11 amounts. A correction was factored in for certain villages with special circumstances, which mathematically skewed their averages. Once again, the idea was not to overfund this component, but to approximate current costs, which include utilities and insurance.
Fiscal Year 2017 and Conditional Fiscal Year 2018 295 Columbia Association Allocation Formulas Village Allocation
Special Events/Activities Special Events will be funded at $6,000/village, the average amount the villages have spent on special events over the past five years.
Communications Electronic component of communication will be funded at $500 per village.
Facility Generating Income: Rental and Tuition The ERC recognizes that the types of facilities managed by the Villages are different among the Villages; and, hence, the income capable of being generated by facilities is very different. In general, income based upon a facility is generated via rental/lease and by tuition/enrollment. The calculation will be using 90% of the total as the Facility Income Generating component for each Village.
Calculation of the Assessment The formula for the Assessment Share is to add together the components for staff salaries, staff benefits, staff taxes, janitorial, operating, communications, and special events and then subtract the component for facility generating income. Until the Assessment Model is revised, future fiscal years will use the annual inflation factor to determine the increase in the Assessment Share.
The ERC recommended that the components in the formula in the Assessment Model be revised at least every five years. The Assessment Model will be revised by the beginning of FY 18.
Fiscal Year 2017 and Conditional Fiscal Year 2018 296 Capitol Budget Current Projects COLUMBIA ASSOCIATION CAPITAL BUDGET SUMMARY - $ in 000's
CURRENT APPROVED EXPENDITURES YEAR TO BUDGET - THROUGH DATE REMAINING THROUGH 10/31/2015 10/31/2015 COMMITMENTS BALANCE
Capital Projects Approved in FY 2011-2016: Category I Projects $ 2,481 $ 472 $ 721 $ 1,288 Category II Projects $ 15,400 $ 10,111 $ 2,179 $ 3,110 Category III Projects $ 6,894 $ 4,240 $ 1,300 $ 1,354
Subtotal - Capital Projects Approved in FY 2011-2016 $ 24,775 $ 14,823 $ 4,200 $ 5,752
TOTAL $ 24,775 $ 14,823 $ 4,200 $ 5,752
Fiscal Year 2017 and Conditional Fiscal Year 2018 297 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
CATEGORY I PROJECTS
Building Energy Retrofits $200K SF1 2014 TSSC - CHP Generator Design SF1-08 2014 15 15 15 9 1 5 06/16 HG - Parking Lot Lights LED Retrofit * SF1-12 2014 23 23 23 21 2 10/15
Going Green Energy Initiatives $150K GGP-15 2015 OBCC-LED Lighting Retrofit, Parking Lo* GGP-15-1 2015 25 25 25 22 3 10/15 TSSC - CHP Generator GGP-15-4 2015 92 92 92 89 3 06/16
Building Energy Retrofits $150K BER-15 2015 TSSC - Pool Lighting Upgrade BER-15-1 2015 25 25 25 23 2 02/16 TSSC - CHP Generator BER-15-2 2015 125 125 125 9 113 3 06/16
Going Green Energy Initiatives $200K GGP-16 RV Park - LED Pole Lighting Retrofit * GGP-16-1 2016 25 25 25 20 5 10/15 SC - LED Lighting Retrofit GGP-16-3 2016 53 53 53 48 5 06/16 HC - Swan NC - LED Lighting Retrofit GGP-16-4 2016 13 13 13 11 2 06/16 SC - Main Pool Deck - Lighting Upgrade GGP-16-5 2016 10 10 10 8 2 06/16
Building Energy Retrofits $200K BER-16 TSSC - Electrical Service Upgrade * BER-16-1 2016 6 6 6 6 0 10/15 HC - Kahler Hall Interior LED Retrofit * BER-16-2 2016 11 11 11 11 0 10/15 TSSC - CHP Generator Installation BER-16-3 2016 50 50 50 4 38 8 06/16 HGGC - LED Pole Lighting Upgrade * BER-16-4 2016 14 14 14 14 0 10/15 Aqu-Hawthorn - LED Lighting Upgrade BER-16-5 2016 16 16 16 14 2 06/16 HC - Kahler Hall Courtyard LED Upgrade BER-16-6 2016 22 22 22 19 3 06/16
WL-Phase I - Dredging & Sediment Eng. RT4 2011 75 75 75 3 60 12 04/16 WL-Phase II - Dredging & Sediment Eng. RT5 2011 100 100 100 19 71 10 04/16 Watershed Retrofit - LE-RRI-020 RU4 2011 118 348 348 50 298 04/17
Watershed-Jackson Pond, LR RZ4 2013 95 95 95 16 7 72 04/16
Columbia Wide, Water Quality SE5 2014 75 75 75 15 1 59 04/16 Maint Facility - Stormwater Detention Pond SE6 2014 58 58 58 11 2 45 04/16 WL Barn Bio-retention Facility SE7 2014 55 55 55 28 4 23 12/15
Columbia Wide Water Quality P02-15-1 2015 75 75 75 75 04/16 Watershed Improvements Projects P02-15-3 2015 440 440 440 32 43 365 04/16
* Proposed Capital Projects Close Outs
Fiscal Year 2017 and Conditional Fiscal Year 2018 298 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
Columbia Wide Water Quality Impro P02-16-1 2016 75 75 75 75 04/16 Pathway Connectivity Improvements P02-16-2 2016 150 150 150 70 27 53 04/16 Watershed Improvements Projects P02-16-3 2016 410 410 410 254 156 04/17
Subtotal Category I 2,251 2,481 0 2,481 472 721 1,288
* Proposed Capital Projects Close Outs
Fiscal Year 2017 and Conditional Fiscal Year 2018 299 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
CATEGORY II PROJECTS
Hobbit's Glen Clubhouse * AX2 2012 575 575 575 575 0 10/15 IT Improvements DQ4 2012 1,067 1,067 1,067 935 124 8 12/15 Hobbit's Glen Clubhouse CG9 2013 1,000 1,000 1,000 909 42 49 12/15 IT - Document Imaging DR1 2013 140 140 140 127 4 9 12/15 DS-Meeting Room Expansion KK2 2014 170 200 200 186 14 0 06/16 Hickory Ridge Park, Planning, Design SF7 2014 150 150 150 48 13 89 Pending Indoor Tennis Facility - Planning & Design CS5 2014 100 100 100 37 63 0 12/16 Headquarters Building - $1 Million DR2 Reserve for Deposit 2014 135 135 135 135 06/16 Furniture, Fixtures, Systems, Signage 2016 865 865 865 626 6 233 06/16 IT - Employee Self-Service DR3 2014 61 61 61 61 12/16 AC - Exterior Renovations Z02-15-1 2015 180 180 180 180 12/16 Haven on the Lake Z18-15-1 2015 5,219 5,219 5,219 4,931 71 217 04/16 Dorsey Hall Bathhouse & ADA Upgrades Z11-15-1 2015 400 400 400 153 247 0 12/16 SC - Arch, Engin & Constr Mgmt Services Z11-15-2 2015 250 250 250 20 230 0 12/16 Tennis @ Long Reach Z10-15-2 2015 350 350 350 10 326 14 12/16 S&F Facilities & Equipment Upgrades SFF-15 2015 100 100 100 39 61 12/16 HVAC Unit Replacement-Company Wide CAW-15 2015 200 200 200 165 30 5 12/16 TSSC - Arena Upgrades * Z16-15-1 2015 270 270 270 270 0 10/15 OSM - Equipment & Vehicles P02-15-5 2015 445 445 445 191 168 86 01/16 Jackson Pond Engineering P02-15-6 2015 50 50 50 13 2 35 12/15 Pushcart Pond Engineering P02-15-7 2015 30 30 30 30 04/16 Hickory Ridge Park, Phase I P02-15-8 2015 200 200 200 200 Pending Virtual Desktop Infrastructure A03-15-1 2015 50 50 50 50 12/16 Aquatics - ADA Facility Upgrades Z11-16-1 2016 190 190 190 178 12 12/16 Aquatics - Hawthorn Bathhouse & ADA * Z11-16-2 2016 250 250 250 192 58 10/15 SC - Engineering & Construction Serv Z11-16-3 2016 150 150 150 86 64 12/17 SC - Engineering & Construction Serv Z17-16-7 2016 100 100 89 11 12/17 TSSC - Pool Area Arch & Engineering Z11-16-4 2016 60 60 60 7 4 49 12/17 CG - Roofing Z04-16-1 2016 350 350 350 30 15 305 12/16 FHGC - Outing Pavilion Z06-16-1 2016 50 50 50 5 45 12/16 FHGC - #12 Bridge Abutment Stabilization Z06-16-2 2016 200 200 200 1 114 85 12/16 Horse Center - Barn Roof Replacement Z08-16-1 2016 243 243 243 243 12/16 Sales & Marketing-Internal Digital Signage M02-16-1 2016 200 200 200 200 04/16 S&F Facilities & Equip Upgrades-$550K TSSC - Women's Locker Rm Renov, PF SFF-16-1 2016 32 32 32 5 16 11 12/16 TSSC - Personal Training Studio, PF SFF-16-2 2016 32 32 32 6 14 12 12/16 AC - Men's Room Ceiling SFF-16-3 2016 70 70 70 51 19 03/16
* Proposed Capital Projects Close Outs Fiscal Year 2017 and Conditional Fiscal Year 2018 300 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
CA Wide - HVAC Unit Repl - $300K LR - Art Ctr - HVAC CAW-16-1 2016 111 111 111 24 80 7 12/16 LR - Stonehouse - HVAC CAW-16-2 2016 119 119 119 90 10 19 12/16 HC - Village Signs P02-16-4 2016 20 20 20 20 04/16 IT - Enterprise Network Enhancements A03-16-1 2016 150 150 150 150 12/16 LR - Dannon Garth Pond Restoration P02-16-5 2016 300 300 300 78 208 14 03/16 LR - Jackson Pond Improvements P02-16-6 2016 100 100 100 30 27 43 12/15 TC - Restoration of Carillon, Plan Funds P02-16-7 2016 75 75 75 30 45 01/16 TC - Signage P02-16-8 2016 46 46 46 5 41 04/16 OSM - Equipment & Vehicles P02-16-9 2016 515 515 515 184 136 195 04/16
Subtotal Category II 15,270 15,400 0 15,400 10,111 2,179 3,110
* Proposed Capital Projects Close Outs
Fiscal Year 2017 and Conditional Fiscal Year 2018 301 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
CATEGORY III PROJECTS
Fitness Clubs AC - HVAC RTU-06 CT7 2013 95 95 95 49 12 34 12/16 AC - HVAC HP-04 CT8 2013 55 55 55 2 53 12/16 AC - HVAC Penthouse, Planning Funds * CX2 2014 8 8 8 8 0 10/15 CG - Boiler Z04-15-1 2015 66 66 66 61 4 1 12/15 CG - Carpet Z04-15-6 2015 20 20 20 11 8 1 12/15 TSSC - RTU #17 Compressor Z16-15-4 2015 8 8 8 3 5 12/15 CG - RTU-03 Heat Exchanger Z04-15-12 2015 5 5 5 1 4 0 12/15 CG - RTU-09 Heat Exchanger Z04-15-14 2015 4 4 4 1 3 0 12/15 CG - RTU-03 Heat Exchanger * Z04-15-15 2015 5 5 5 5 10/15 AC - Fitness Equipment Z02-15-12 2015 3 3 3 3 04/16 AC - HVAC Penthouse Roof Z02-16-1 2016 62 62 62 53 9 12/15 CG - Fitness Equipment Z04-16-2 2016 100 100 100 90 3 7 04/16 CG - Youth Arena Renovation * Z04-16-4 2016 45 50 50 50 0 10/15 CG - Carpet Z04-16-5 2016 20 20 20 17 3 0 12/15 CG - Adult Arena Renovation Z04-16-6 2016 30 25 25 19 1 5 01/16 TSSC - CPT Laundry Room Floor * Z16-16-1 2016 7 7 7 5 2 10/15 TSSC - Stainless Steel Handrails * Z16-16-2 2016 14 14 14 10 4 10/15 TSSC - Arena Bench Upgrades Z16-16-3 2016 12 12 12 6 5 1 03/16 TSSC - Yoga Room Flooring * Z16-16-4 2016 17 17 17 12 5 10/15 TSSC - RTU-02 Heat Exchanger Z16-16-5 2016 69 69 69 51 6 12 06/16 AC - Indoor Cycle Bikes * Z02-16-2 2016 50 50 50 50 0 10/15 AC - Cycle Stereo Z02-16-3 2016 7 7 7 7 0 12/15 CG - Game & Exercise Rooms Upgrades Z04-16-7 2016 36 36 36 19 10 7 12/15 AC - Cycle Studio & Lobby Flooring * Z02-16-4 2016 10 10 10 10 0 10/15 AC - Fitness Benches * Z02-16-5 2016 4 4 4 4 0 10/15 AC - Therapy Pool Office, HVAC Z02-16-6 2016 7 7 7 4 3 06/16 TSSC - RTU-13 Compressor Z16-16-7 2016 4 4 4 3 1 06/16 TSSC - Safety Handrail Z16-16-8 2016 12 12 12 5 5 2 06/16 TSSC - Washer Z16-16-9 2016 10 10 10 9 1 12/15 TSSC - Café Freezer Z16-16-10 2016 7 7 7 5 2 0 12/15 CG - RTU-08 Heat Exchanger Z04-16-8 2016 6 6 6 5 1 06/16 TSSC - Boiler (Pool) Z16-16-11 2016 22 22 22 18 4 06/16
Golf Courses HG - Turn House * Z07-15-1 2015 400 400 400 400 0 10/15 HG - Chemical Sprayer * Z07-16-3 2016 40 40 40 40 0 10/15 HG - Parking Lot Paving * Z07-16-4 2016 70 70 70 70 0 10/15
* Proposed Capital Projects Close Outs Fiscal Year 2017 and Conditional Fiscal Year 2018 302 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
HG - Pond Fountain #2 Z07-16-7 2016 6 6 6 6 0 04/16 FH - Pond Fountain #17 Z06-16-8 2016 6 6 6 6 0 04/16 FH - Tunnel Pump Motor & Controller * Z06-16-9 2016 15 15 15 15 0 10/15 HG - Teaching Tee Roof Z07-16-9 2016 6 6 6 5 1 12/15 FH - Valve Sprinkler Z06-16-10 2016 4 4 4 3 1 04/16 FH - Pro Force Blower Z06-16-11 2016 7 7 7 7 04/16
Ice Rink Cooling Towers, Phase II * CW3 2014 40 40 40 15 25 10/15 Zamboni Battery * Z09-15-3 2015 10 10 10 10 0 10/15 Party Room Flooring Z09-16-1 2016 7 7 7 5 2 04/16 Domestic Hot Water Tank * Z09-16-2 2016 5 5 5 5 0 10/15 Freezer * Z09-16-3 2016 4 4 4 4 0 10/15 Domestic Hot Water Storage Tanks Z09-16-4 2016 22 22 22 19 3 06/16
Indoor/Outdoor Tennis OB - Ballast Shed * CV2 2014 33 33 33 33 0 10/15 HG - Bldg Façade, Phase I * Z10-15-8 2015 14 14 14 14 0 10/15 HG - Bldg Façade, Phase II * Z10-16-1 2016 69 69 69 69 0 10/15 HG - Protection Netting, Courts 1 & 2 Z10-16-2 2016 35 35 35 31 4 04/16
Aquatics Longfellow - Site Plan,Wading Pool/Deck EC1 2014 23 23 23 19 4 0 06/16 Longfellow - Bathhouse Renovation EC4 2014 258 258 258 246 2 10 06/16 KR - ADA Wading Pool Improvements Z11-15-7 2015 40 40 40 34 4 2 06/16 DG - Pump Room Roof * Z11-15-14 2015 12 12 12 11 1 10/15 DH - Renovations & Amenities Z11-16-6 2016 64 64 64 64 0 07/16 Columbia Gym - Pool Filter * Z11-16-7 2016 20 16 16 16 0 10/15 FR - ADA Wading Pool, Shade Structure* Z11-16-8 2016 75 75 75 56 19 10/15 Longfellow - ADA Wading Pool, Phase II Z11-16-9 2016 70 70 70 39 8 23 06/16 DG - Wading Pool Repairs * Z11-16-11 2016 10 8 8 8 0 10/15 DH - Renovations Z11-16-12 2016 200 200 200 200 0 12/16 DH - ADA Spa Z11-16-14 2016 110 110 110 100 10 12/16 CC - Coping Stone, Tile, Skimmers Z11-16-16 2016 49 49 49 49 06/16
SkatePark/SportsPark
Horse Center Barn Roof Replacement DR9 2014 120 120 120 14 18 88 12/16 Parking Lot Paving, Phase III Z08-15-1 2015 28 28 28 28 04/16
* Proposed Capital Projects Close Outs
Fiscal Year 2017 and Conditional Fiscal Year 2018 303 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
Swim Center Locker Room HVAC, Planning Funds Z17-15-7 2015 12 12 12 12 12/16 Main Pool Pump Z17-16-4 2016 6 6 6 6 12/15 Wibits * Z17-16-5 2016 20 20 20 20 0 10/15 Wm Locker Rm Floor&Pump Room Ceiling Z17-16-6 2016 108 108 108 39 2 67 12/15
Village Community Association and Community Services Buildings and Equipment
HR - Hawthorn NC HVAC Repl Plan Fun* B08-15-4 2015 30 30 30 19 11 10/15 HC - Kahler Hall RTU-05 Heat Exchange* B08-15-11 2015 4 4 4 1 3 10/15 TC - Oakland Manor Retaining Wall PF B08-15-14 2015 6 6 6 4 2 0 12/15 HC - Kahler Hall Courtyard Fence * B08-15-15 2015 20 20 20 17 3 10/15 HR - Hawthorn NC HVAC Replacement B08-15-16 2015 125 125 125 108 1 16 03/16 HC - Kahler Hall RTU-03 Heat Exchange* B08-15-20 2015 4 4 4 4 10/15 Camps - 2-Ford 15 Passenger Vans B04-15-1 2015 70 70 70 27 43 12/15 DS - Meeting Room, Renovations B08-15-21 2015 170 170 170 166 2 2 06/16 DS - Meeting Room, Renovations B08-16-1 2016 535 535 535 466 69 06/16 WL - Slayton House, ADA Lift B08-16-4 2016 28 28 28 22 6 06/16 TC - Oakland Manor, AHU-01 Condenser B08-16-5 2016 5 5 5 3 1 1 03/16 OM - SFNC Kitchenette B08-16-6 2016 4 4 4 4 06/16 HC - Kahler Hall, RTU-06 Compressor B08-16-7 2016 5 5 5 4 1 06/16 WL - Slayton House, Downspout Piping B08-16-8 2016 13 13 13 5 8 12/15 OM - Teen Center, RTU-02 Compressor B15-16-1 2016 3 3 3 3 0 06/16 WL - Slayton House, Roof Ladder Modif B08-16-9 2016 16 16 16 14 2 06/16 OM - Other Barn, Banquet Hall Carpet B08-16-10 2016 12 12 12 10 2 06/16 OM - SFNC Closet Doors B08-16-11 2016 9 9 9 9 06/16
* Proposed Capital Projects Close Outs
Fiscal Year 2017 and Conditional Fiscal Year 2018 304 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
Open Space Facilities, Amenities and Improvements TC - Rockwall Structural Repairs RY7 2012 40 275 275 152 15 108 04/16 HRVC - Planning Funds, Open Space SB3 2013 14 14 14 6 2 6 Pending Columbia Wide - Tot Lot Replacement SG3 2014 225 225 225 170 15 40 03/16 TC - Lakefront ADA Ramp SH6-ADA 2014 15 15 15 15 04/16 LR - Dannon Garth Pond - Engineering SJ3 2014 45 67 67 58 8 1 12/15 Maint Facility - RTU #3 Unit * P04-15-2 2015 46 46 46 46 0 10/15 Columbia Wide Parking Lot Renovations* P02-15-9 2015 250 450 450 449 1 10/15 Columbia Wide - Bridge Replacement P02-15-15 2015 280 280 280 182 24 74 04/16 Columbia Wide - Benches * P02-15-16 2015 30 30 30 25 5 10/15 Cradlerock Underpass - Retaining Wall P02-15-18 2015 165 165 165 119 12 34 12/15 OB - L. Elkhorn Guardrail P02-15-20 2015 10 10 10 10 12/15 OM - THNC - Plaza Renovations P02-15-22 2015 80 115 115 12 91 12 03/16 HC - Kahler Hall - Walkway Lighting P02-15-23 2015 18 18 18 15 3 12/15 WL - Benches P02-16-10 2016 20 20 20 5 11 4 03/16 WL - Col Rd Pedestrian Overpass Repa * P02-16-11 2016 54 54 54 52 2 10/15 TC - Plaza Lighting Enhancements PF P02-16-12 2016 4 4 4 4 12/15 Maint Facility - Patio P04-16-1 2016 8 8 8 8 0 03/16 OB - TSSC Site Furnishings P02-16-13 2016 8 8 8 8 03/16 Columbia Wide - Pathways P02-16-14 2016 450 450 450 271 92 87 04/16 Columbia Wide - Parking Lots P02-16-15 2016 250 250 250 99 124 27 04/16 Maint Facility - IT Closet HVAC P04-16-2 2016 16 16 16 11 4 1 03/16 Maint Facility - Building Signage P04-16-3 2016 6 6 6 5 1 12/15 Maint Facility - HVAC Surrounds P04-16-4 2016 12 12 12 10 2 12/15 TC - Plaza, Terrace Furniture P02-16-16 2016 50 50 50 41 9 02/16 KC Village ID Sign P02-16-17 2016 10 10 10 10 0 12/15 OM - TSNC Concrete Patio/Ramp P02-16-18 2016 20 20 20 2 13 5 12/15 WL - RB PreSchool/Pool Concrete P02-16-19 2016 19 19 19 15 3 1 12/15 WL Tennis - Drainage Plan Funds P02-16-20 2016 10 10 10 1 4 5 12/15 TC Lakefront Signage P02-16-21 2016 30 30 30 30 04/16 TC Plaza - People Tree Lighting P02-16-22 2016 4 4 4 4 0 04/16 RH - CG Drainage, Plan Funds P02-16-23 2016 10 10 10 7 3 06/16 Maint Facility - MEP Office P04-16-5 2016 30 30 30 13 17 04/16
* Proposed Capital Projects Close Outs
Fiscal Year 2017 and Conditional Fiscal Year 2018 305 Columbia Association, Inc. Capital Budget - Current Projects Category I, II and III Projects - Beginning FY 2011 October 31, 2015 (000's)
Original Current Proposed Expend. Year To Estimated Capital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion Category I, II and III Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance Date
Administrative Services/ Building and Equipment
Comm & Marketing - MacBook Computer * M02-15-1 2015 7 7 7 3 4 10/15
Company Wide Contingency 125K DR7 Swim Center - HVAC #2 Compressor * DR7-15-1 2015 10 10 10 2 8 10/15 FHGC - Plan Funds, Bridge/Stream Stab DR7-15-3 2015 25 25 25 17 5 3 12/16
ADA Compliance Funding Aqu - DH, Plan Funds ADA Wading Pool EA9-ADA 2014 15 15 15 13 1 1 06/16 Aqu - CF - ADA Improv, Bathhouse PF Z11-15-11 2015 60 60 60 60 12/16 Aqu - DH ADA Renovations Z11-16-13 2016 85 85 85 1 52 32 06/16 TSSC - ADA Ramp Plan Funds Z16-16-6 2016 10 30 30 7 10 13 12/16 Aqu - RH - ADA Wading Pool/Shade-Eng Z16-16-15 2016 50 50 50 5 35 10 12/16
Subtotal Category III 6,388 6,894 0 6,894 4,240 1,300 1,354
Subtotal Category I, II and III 23,909 24,775 0 24,775 14,823 4,200 5,752
Total Company Current Projects 23,909 24,775 0 24,775 14,823 4,200 5,752
* Proposed Capital Projects Close Outs
Fiscal Year 2017 and Conditional Fiscal Year 2018 306 Columbia Association, Inc. Capital Budget - Closed Projects October 31, 2015 (000's)
Original Current Proposed Expend. Year To Proj Fiscal Approved Approved Budget Revised Through Date Remain Capital Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance
Category I, II and III Projects
HG - Parking Lot Lights LED Retrofit SF1-12 2014 23 23 (23) (21) (2) OBCC - LED Lighting Retrofit, Parking Lot GGP-15-1 2015 25 25 (25) (22) (3) RV Park - LED Pole Lighting Retrofit GGP-16-1 2016 25 25 (25) (20) (5) TSSC - Electrical Service Upgrade BER-16-1 2016 6 6 (6) (6) 0 HC - Kahler Hall Interior LED Retrofit BER-16-2 2016 11 11 (11) (11) 0 HGGC - LED Pole Lighting Upgrade BER-16-4 2016 14 14 (14) (14) 0 Hobbit's Glen Clubhouse AX2 2012 575 575 (575) (575) 0 TSSC - Arena Upgrades Z16-15-1 2015 270 270 (270) (270) 0 Aquatics - Hawthorn Bathhouse & ADA Z11-16-2 2016 250 250 (250) (192) (58) AC - HVAC Penthouse, Planning Funds CX2 2014 8 8 (8) (8) 0 CG - RTU-03 Heat Exchanger Z04-15-15 2015 5 5 (5) (5) CG - Youth Arena Renovation Z04-16-4 2016 45 50 (50) (50) 0 TSSC - CPT Laundry Room Floor Z16-16-1 2016 7 7 (7) (5) (2) TSSC - Stainless Steel Handrails Z16-16-2 2016 14 14 (14) (10) (4) TSSC - Yoga Room Flooring Z16-16-4 2016 17 17 (17) (12) (5) AC - Indoor Cycle Bikes Z02-16-2 2016 50 50 (50) (50) 0 AC - Cycle Studio & Lobby Flooring Z02-16-4 2016 10 10 (10) (10) 0 AC - Fitness Benches Z02-16-5 2016 4 4 (4) (4) 0 HGGC - Turn House Z07-15-1 2015 400 400 (400) (400) 0 HGGC - Chemical Sprayer Z07-16-3 2016 40 40 (40) (40) 0 HGGC - Parking Lot Paving Z07-16-4 2016 70 70 (70) (70) 0 FHGC - Tunnel Pump Motor & Controller Z06-16-9 2016 15 15 (15) (15) 0 IR - Cooling Towers, Phase II CW3 2014 40 40 (40) (15) (25) IR - Zamboni Battery Z09-15-3 2015 10 10 (10) (10) 0 IR - Domestic Hot Water Tank Z09-16-2 2016 5 5 (5) (5) 0 IR - Freezer Z09-16-3 2016 4 4 (4) (4) 0 Tennis - OB - Ballast Shed CV2 2014 33 33 (33) (33) 0 Tennis - HG - Bldg Façade, Phase I Z10-15-8 2015 14 14 (14) (14) 0 Tennis - HG - Bldg Façade, Phase II Z10-16-1 2016 69 69 (69) (69) 0 Aqua - DG - Pump Room Roof Z11-15-14 2015 12 12 (12) (11) # (1) Aqua - Columbia Gym - Pool Filter Z11-16-7 2016 20 16 (16) (16) 0 Aqua - FR - ADA Wading Pool, Shade Str Z11-16-8 2016 75 75 (75) (56) (19) Aqua - DG - Wading Pool Repairs Z11-16-11 2016 10 8 (8) (8) 0
Fiscal Year 2017 and Conditional Fiscal Year 2018 307 Columbia Association, Inc. Capital Budget - Closed Projects October 31, 2015 (000's)
Original Current Proposed Expend. Year To Proj Fiscal Approved Approved Budget Revised Through Date Remain Capital Projects Code Year Budget Budget Revisions Budget 10/31/15 Commitment Balance SC - Wibits Z17-16-5 2016 20 20 (20) (20) 0 HR - Hawth NC - HVAC Repl, Plan Funds B08-15-4 2015 30 30 (30) (19) (11) HC - Kahler Hall RTU-05 Heat Exchanger B08-15-11 2015 4 4 (4) (1) (3) HC - Kahler Hall Courtyard Fence B08-15-15 2015 20 20 (20) (17) (3) HC - Kahler Hall RTU-03 Heat Exchanger B08-15-20 2015 4 4 (4) (4) Maint Facility - RTU-03 Unit P04-15-2 2015 46 46 (46) (46) 0 Columbia Wide - Parking Lot Renovations P02-15-9 2015 250 450 (450) (449) (1) Columbia Wide - Benches P02-15-16 2015 30 30 (30) (25) (5) WL - Col Rd Pedestrian Overpass Repairs P02-16-11 2016 54 54 (54) (52) (2) Comm & Marketing - MacBook Computer M02-15-1 2015 7 7 (7) (3) (4) SC - HVAC #2 Compressor DR7-15-1 2015 10 10 (10) (2) (8)
Total Company Closed Projects 2,651 2,850 0 (2,850) (2,680) 0 (170)
Fiscal Year 2017 and Conditional Fiscal Year 2018 308 ColumbiaAssociation .org