columbia-association-wp.s3.amazonaws.com · Columbia Association Table of Contents General Note:...

ReportMARCH

2018

Quarter ended on January 31, 2018FinancialColumbiaAssociation

Columbia Association Table of Contents

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

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

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

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



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

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

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

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



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

Department of Administrative Services Department of Administrative Services Summary ............................................................................................................. 111 Human Resources .............................................................................................................................................................. 113 Information Technology ..................................................................................................................................................... 115 Accounting/Payroll ............................................................................................................................................................. 117 Purchasing ........................................................................................................................................................................... 119 Annual Charge .................................................................................................................................................................... 121 Board of Directors.......................................................................................................................................................................... 123 Village Community Associations .................................................................................................................................................. 127 Capital ............................................................................................................................................................................................. 131 Other Reports ................................................................................................................................................................................. 148

Organization Summary

Columbia Association Guide to Using the Quarterly Financial Report

The Columbia Association (CA) operates on a fiscal year (FY) that begins May 1 and ends April 30. Financial results are reported to the CA Board of Directors and the community on a quarterly basis. The first quarter covers the period from May 1 through July 31; the second quarter covers May 1 through October 31; the third quarter covers May 1 through January 31; and the fourth quarter report covers the entire fiscal year. The following pages provide a guide to reading CA’s quarterly Financial Report.

Format The first column on the numeric pages identifies the income and expense categories. A definition of each category in this column is included at the end of this guide. The first column is followed by three sets of four columns. The first set compares the actual results for the period to date to the budget for the same period. For example, the first set of columns for the second quarter Financial Report compares the actual results through October to the budgeted results through October. The second set compares the actual results for the current period to the previous year’s actual results for the same period. For example, the second set of columns for the second quarter Financial Report compares the actual results through October of the current fiscal year to the actual results through October of the prior fiscal year. The third set compares the estimate for the fiscal year to that year’s budget.

The sections of the Financial Report are described as follows by tab heading: Organization Summary

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

estimate for the entire fiscal year to the budget, as described above in “Format.”

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

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

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

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

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

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

Other Reports – This section includes the following information:

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

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

agreements and the dollar value of those agreements.

2


DEFINITIONS

Following is a brief description of the different categories, each income and expense line item and other definitions in the Financial Report: Income Categories

Annual Charge This category includes revenue generated from the annual charge and quarterly charges (for new

construction and improvements) on all commercial, industrial and residential properties subject to the CA lien. The maximum annual assessment is $0.75 per $100 of assessed value. Since FY 07 through FY 18, the annual charge is based on $0.68 per $100 of assessed value. For purposes of calculating CA’s annual charge, CA’s net asset value is 50 percent of the State’s assessed phased-in value with a 3.5 percent annual cap in FY 17 and FY 18.

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

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

Fees This category is comprised of income from daily admission and guest passes to various CA facilities and programs. Fees for tournaments, leagues, driving range use and lessons are also included.

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

Sales Gain (Loss) on Fixed Asset Disposals

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

Other Income This category is comprised of interest earned on invested funds, and other miscellaneous income such as sponsorships, vending machine and video game revenue.

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

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Operating Expense Categories

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

Annual Performance Incentives

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

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

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

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

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

Operating Supplies/Expenses This category includes office, copier and computer supplies, as well as printing, education and training, postage, subscriptions, etc. The type of items contained in the operating supplies/expense line can vary from department to department depending on the type of program or service each provides. For example, operating supplies/expense for Sport and Fitness would include athletic supplies, awards and trophies, and chemicals for pools, whereas Community Services would include clay, arts and crafts supplies, and camp equipment.

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

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

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

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

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

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

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Assessment Share –Community Association

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

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

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

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

Allocation of Department’s Admin.

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

Allocation of Branding and Media Production

Branding and Media Production expenses are allocated to each CA budget center based on that budget center’s percentage of CA’s total operating costs (all CA operating costs excluding Office of the President, Department of Administrative Services with the exception of annual charge, Department of Communications and Marketing, and departments’ administrative costs). On the Organization Summary page, Branding and Media Production expenses are included in the appropriate operating expense categories.

Other Terms

Increase/(Decrease) in Net Assets from Operations

This line reflects the excess (deficiency) of income over expenses before the administrative expenses allocation and non-operating expenses/contingencies.

Allocation of Administrative Expenses

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

Non-Operating Expenses/Contingencies

Expenses that are not related to CA’s normal operations (unusual in nature and infrequent), such as repurchasing existing debt, expenses recognized in connection with discontinued operations, and reserves for potential increases in insurance premiums, as well as unexpected initiatives undertaken by the Board of Directors, are reported in this category.

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

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Assets profit organization’s net income; however, because CA is a not-for-profit organization, it cannot distribute its excess income. If total income exceeds total expenses, then CA’s net assets will increase. If total expenses exceed total income, then CA’s net assets will decrease. (See the definition of net assets.)

Other Definitions

Assets Assets are the resources and expenditures that provide a future economic benefit to CA.

Capital – Category I Capital projects approved by the Board of Directors that are focused on meeting the Board’s strategic goals and providing improved quality of life venues for Columbia residents. They are specifically identified and approved by the Board in the budget process and have generally been focused on watershed and environmental projects.

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

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

Cash Flow Cash flow represents cash received from or disbursed to support the organization’s activities. Cash flows are generated from, or used in, operations, financing and investing activities.

Debt Service CA’s annual principal and interest payments on long-term debt during the fiscal year. (See the interest expense definition.)

Estimate The estimate for the fiscal year is an updated forecast of financial results for each budget center, summing ultimately to an organization-wide estimate, based on actual results to date.

Fixed Assets Long-term capital assets that are physically used by CA to carry out its operations. CA’s fixed asset categories are buildings and recreational facilities, land improvements, furniture, equipment and other.

Half-Year Convention A half-year convention is used by CA to determine the first and last year’s depreciation expense for a fixed asset. It charges a half-year’s worth of depreciation to all fixed assets in the first and last years of their estimated useful lives and a full year of depreciation for all other years.

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

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FY 18 Operating Budget Adjustments($000's)

Approved Board RevisedFY 18 Approved FY 18Budget Adjustments Budget

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

Total Income 71,292 - 71,292

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

Total Expenses 67,485 - 67,485

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

Non-Operating Exp./Contingencies - -

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

Columbia Association

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Columbia AssociationSummary of Funds, Expenditures and Annual Borrowings

FY 18 EstimateAs of January 31, 2018

($000's)

WHERE THE MONEY COMES FROM

$79,272

WHERE THE MONEY IS USED

$79,272

Business AnnualCharge$13,598 17.1%

Residential AnnualCharge$25,254 31.9%

Community Services Programs

$4,611 5.8%

Sport and FitnessIncome$26,623 33.6%

Interest & Other$1,056 1.3%

Borrowings$8,130 10.3%

$79,272

Capital Expenditures$20,600 26.0%

Debt Repayment$1,828 2.3%

Board of Directors$890 1.1%

Open Space and Facility Services$13,893 17.5%

Community Services Programs

$7,632 9.6%

Village Community Associations

$5,201 6.6%

Sport and Fitness Programs & Facilities

$27,418 34.6%

Administrative Services$1,810 2.3%

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

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Columbia Association, Inc.

FY 18 FY 18 VarianceBudget Actual Amount

Total Income 71,292$ 71,142$ (150)$ Total Expenses (67,485) (66,612) (873) Net Income 3,807 4,530 723

Add Back: Depreciation (1) 9,784 9,768 (16) Net Adjustments (2) 371 - (371)

Cash Generated from Operations/Investment Activities 13,962 14,298 336

Cash Required: Long Term Debt Repayment (1,828)$ (1,828)$ -$ Capital Projects (3) (17,000) (20,600) (3,600) Subtotal - Cash Required (18,828) (22,428) (3,600)

Cash (Borrowings) (4,866)$ (8,130)$ (3,264)$

Current YearCurrent Est. vs Budget

For the Period Ended January 31, 2018Summary of Cash Flows

Sources and Uses of Cash($000's)

Notes:1. Depreciation expense is added back, because it is a non-cash expense.

2. Net Adjustments represent the year-to-year changes in current assets and current liabilities, eg., accounts receivable, prepaid expenses, deferred revenue, etc.

3. Budgeted capital projects are the capital projects scheduled to be funded during the year, includingprojects carried forward from previous years.

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Columbia Association Columbia AssociationComparative Analysis of Income Comparative Analysis of Expenses

January 31, 2018 January 31, 2018

oe int dep

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000

55,000

60,000

Personnel costs Other expenses Depreciation Interest TotalYear-to-Date-Budget 23,951 19,163 7,339 781 51,234Current Year Actual 22,992 18,695 7,038 577 49,302Last Year Actual 23,108 17,258 6,556 746 47,668

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

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000

55,000

60,000

65,000

70,000

Annual Charge Membership Other income TotalYear-to-Date-Budget 38,495 14,189 10,353 63,037Current Year Actual 38,852 13,852 10,609 63,313Last Year Actual 37,144 13,696 10,224 61,064

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

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Columbia Association, Inc. Organization SummaryThird Quarter Financial Report

For the Period Ended January 31, 2018($000's)

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

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

Income: Annual Charge 38,495 38,852 357 0.9% 37,144 38,852 1,708 4.6% 38,548 38,852 304 0.8% Tuition & Enrollment 3,173 3,300 127 4.0% 3,076 3,300 224 7.3% 4,364 4,439 75 1.7% Direct Memberships 1,587 2,148 561 35.3% 2,872 2,148 (724) -25.2% 2,115 2,965 850 40.2% Fees 5,199 5,050 (149) -2.9% 4,770 5,050 280 5.9% 6,892 6,672 (220) -3.2% Rental Income 1,571 1,525 (46) -2.9% 1,485 1,525 40 2.7% 2,048 1,981 (67) -3.3% Sales 481 436 (45) -9.4% 472 436 (36) -7.6% 619 551 (68) -11.0% Gain (Loss) on Fixed Asset Disposals (315) (175) 140 44.4% (167) (175) (8) -4.8% (419) (558) (139) -33.2% Other Income 244 473 229 93.9% 588 473 (115) -19.6% 323 588 265 82.0% Membership Allocations 12,602 11,704 (898) -7.1% 10,824 11,704 880 8.1% 16,802 15,652 (1,150) -6.8%

Total Income 63,037 63,313 276 0.4% 61,064 63,313 2,249 3.7% 71,292 71,142 (150) -0.2%

Expenses: Salary & Wages 19,512 18,883 (629) -3.2% 19,025 18,883 (142) -0.7% 25,517 24,858 (659) -2.6% Annual Performance Incentives 5 23 18 360.0% 11 23 12 109.1% 90 90 Contract Labor 17 25 8 47.1% 8 25 17 212.5% 28 37 9 32.1% Payroll Taxes 1,563 1,483 (80) -5.1% 1,480 1,483 3 0.2% 2,061 1,991 (70) -3.4% Employee Benefits 2,854 2,578 (276) -9.7% 2,584 2,578 (6) -0.2% 3,819 3,486 (333) -8.7% Cost Of Sales 324 325 1 0.3% 351 325 (26) -7.4% 462 420 (42) -9.1% Operating Supplies/Expenses 4,481 4,005 (476) -10.6% 3,688 4,005 317 8.6% 5,889 5,761 (128) -2.2% Insurance 652 465 (187) -28.7% 397 465 68 17.1% 886 871 (15) -1.7% Fees 3,140 3,895 755 24.0% 2,598 3,895 1,297 49.9% 4,085 5,029 944 23.1% Rentals 1,590 1,579 (11) -0.7% 1,502 1,579 77 5.1% 2,112 2,120 8 0.4% Taxes 348 344 (4) -1.1% 325 344 19 5.8% 463 466 3 0.6% Utilities 1,816 1,648 (168) -9.3% 1,640 1,648 8 0.5% 2,399 2,247 (152) -6.3% Repairs & Maintenance 4,384 4,018 (366) -8.3% 4,377 4,018 (359) -8.2% 5,611 5,397 (214) -3.8% Comm. Assoc. Annual Charge Share 2,428 2,416 (12) -0.5% 2,380 2,416 36 1.5% 3,239 3,239 Depreciation 7,339 7,038 (301) -4.1% 6,556 7,038 482 7.4% 9,784 9,768 (16) -0.2% Interest Expense Allocation 781 577 (204) -26.1% 746 577 (169) -22.7% 1,040 832 (208) -20.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production

Total Operating Expenses 51,234 49,302 (1,932) -3.8% 47,668 49,302 1,634 3.4% 67,485 66,612 (873) -1.3%

Increase/(Decrease) in Net Assets from Operations 11,803 14,011 2,208 18.7% 13,396 14,011 615 4.6% 3,807 4,530 723 19.0%

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

Increase/(Decrease) in Net Assets 11,803 14,011 2,208 18.7% 13,396 14,011 615 4.6% 3,807 4,530 723 19.0%

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INTENTIONALLY BLANK

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Sport & Fitness

Columbia Association, Inc.DEPARTMENT OF SPORT AND FITNESS SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships 1,587 2,148 561 35.3% 2,872 2,148 (724) -25.2% 2,115 2,965 850 40.2% Fees 5,119 4,706 (413) -8.1% 4,601 4,706 105 2.3% 6,767 6,263 (504) -7.4% Rental Income 1,403 1,336 (67) -4.8% 1,303 1,336 33 2.5% 1,824 1,754 (70) -3.8% Sales 452 414 (38) -8.4% 462 414 (48) -10.4% 580 521 (59) -10.2% Gain (Loss) on Fixed Asset Disposals (310) (212) 98 31.6% (266) (212) 54 20.3% (413) (589) (176) -42.6% Other Income 14 45 31 221.4% 67 45 (22) -32.8% 18 57 39 216.7% Membership Allocations 12,602 11,704 (898) -7.1% 10,824 11,704 880 8.1% 16,802 15,652 (1,150) -6.8%

Total Income 20,867 20,141 (726) -3.5% 19,863 20,141 278 1.4% 27,693 26,623 (1,070) -3.9%

Expenses: Salary & Wages 8,894 8,706 (188) -2.1% 8,516 8,706 190 2.2% 11,447 11,168 (279) -2.4% Annual Performance Incentives 1 6 5 500.0% 6 6 27 27 Contract Labor 6 4 (2) -33.3% 7 4 (3) -42.9% 9 5 (4) -44.4% Payroll Taxes 759 743 (16) -2.1% 720 743 23 3.2% 994 952 (42) -4.2% Employee Benefits 948 923 (25) -2.6% 936 923 (13) -1.4% 1,283 1,265 (18) -1.4% Cost Of Sales 316 297 (19) -6.0% 345 297 (48) -13.9% 451 390 (61) -13.5% Operating Supplies/Expenses 1,484 1,346 (138) -9.3% 1,248 1,346 98 7.9% 1,889 1,842 (47) -2.5% Insurance 303 158 (145) -47.9% 136 158 22 16.2% 421 408 (13) -3.1% Fees 369 485 116 31.4% 373 485 112 30.0% 486 641 155 31.9% Rentals 843 856 13 1.5% 826 856 30 3.6% 1,124 1,129 5 0.4% Taxes 295 316 21 7.1% 296 316 20 6.8% 394 416 22 5.6% Utilities 1,263 1,139 (124) -9.8% 1,179 1,139 (40) -3.4% 1,661 1,495 (166) -10.0% Repairs & Maintenance 2,137 1,568 (569) -26.6% 2,137 1,568 (569) -26.6% 2,721 2,248 (473) -17.4% Comm. Assoc. Annual Charge Share Depreciation 3,495 3,440 (55) -1.6% 3,046 3,440 394 12.9% 4,659 4,721 62 1.3% Interest Expense Allocation 360 320 (40) -11.1% 380 320 (60) -15.8% 479 433 (46) -9.6% Alloc. of Selling Expenses 1,135 1,046 (89) -7.8% 1,102 1,046 (56) -5.1% 1,509 1,415 (94) -6.2% Alloc. of Department's Admin. Alloc. of Branding and Media Production 1,134 1,046 (88) -7.8% 1,045 1,046 1 0.1% 1,508 1,456 (52) -3.4%

Total Operating Expenses 23,742 22,399 (1,343) -5.7% 22,298 22,399 101 0.5% 31,062 30,011 (1,051) -3.4%

Increase/(Decrease) in Net Assets from Operations (2,875) (2,258) 617 21.5% (2,435) (2,258) 177 7.3% (3,369) (3,388) (19) -0.6%

Alloc. of Admin. Serv. Expenses 1,669 1,612 (57) -3.4% 1,590 1,612 22 1.4% 2,214 2,128 (86) -3.9%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (4,544) (3,870) 674 14.8% (4,025) (3,870) 155 3.9% (5,583) (5,516) 67 1.2%

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SPORT AND FITNESS ADMINISTRATION

Alloc. of Department's Admin.Variance Amount

Variance %

Year-to-Date Actual vs. Budget (2) -0.3%This Year’s Actual vs. Last Year’s Actual (17) -2.7%Current Estimate vs. Budget (63) -7.5%

The variance in Fees Expense versus Budget through the third quarter and at year-end is primarily due to expenses related to the membership sales transition from the Department of Communications and Marketing to Sport and Fitness. This includes the hiring of a sales consultant and recruiting fees for the membership sales director.

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Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSPORT AND FITNESS ADMINISTRATIONFor the Period Ended January 31, 2018

($000's)



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

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

Expenses: Salary & Wages 426 398 (28) -6.6% 394 398 4 1.0% 569 569 Annual Performance Incentives 1 1 Contract Labor Payroll Taxes 30 28 (2) -6.7% 27 28 1 3.7% 41 41 Employee Benefits 63 59 (4) -6.3% 62 59 (3) -4.8% 87 90 3 3.4% Cost Of Sales Operating Supplies/Expenses 71 70 (1) -1.4% 72 70 (2) -2.8% 80 100 20 25.0% Insurance 5 3 (2) -40.0% 2 3 1 50.0% 7 4 (3) -42.9% Fees 13 47 34 261.5% 32 47 15 46.9% 18 60 42 233.3% Rentals 23 37 14 60.9% 27 37 10 37.0% 31 37 6 19.4% Taxes Utilities 1 1 1 1 2 2 Repairs & Maintenance 3 (3) -100.0% 4 (4) -100.0% 4 4 Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation 1 (1) -100.0% 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. (636) (638) (2) -0.3% (621) (638) (17) -2.7% (841) (904) (63) -7.5% Alloc. of Branding and Media Production

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



Increase/(Decrease) in Net Assets

15

INTENTIONALLY BLANK

16

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSAQUATICS SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships 888 (888) -100.0% Fees 979 982 3 0.3% 973 982 9 0.9% 1,194 1,188 (6) -0.5% Rental Income 233 164 (69) -29.6% 188 164 (24) -12.8% 281 195 (86) -30.6% Sales 73 83 10 13.7% 100 83 (17) -17.0% 77 89 12 15.6% Gain (Loss) on Fixed Asset Disposals (19) 19 100.0% (216) 216 100.0% (25) (25) Other Income 6 6 6 6 6 6 Membership Allocations 1,537 1,783 246 16.0% 782 1,783 1,001 128.0% 2,048 2,373 325 15.9%

Total Income 2,809 3,018 209 7.4% 2,721 3,018 297 10.9% 3,581 3,826 245 6.8%

Expenses: Salary & Wages 2,261 2,237 (24) -1.1% 2,154 2,237 83 3.9% 2,610 2,601 (9) -0.3% Annual Performance Incentives 5 5 100.0% 3 5 2 66.7% 7 7 Contract Labor 2 2 100.0% 1 2 1 100.0% 2 2 100.0% Payroll Taxes 207 202 (5) -2.4% 193 202 9 4.7% 240 233 (7) -2.9% Employee Benefits 184 171 (13) -7.1% 155 171 16 10.3% 243 230 (13) -5.3% Cost Of Sales 65 45 (20) -30.8% 49 45 (4) -8.2% 76 51 (25) -32.9% Operating Supplies/Expenses 457 417 (40) -8.8% 389 417 28 7.2% 553 551 (2) -0.4% Insurance 58 36 (22) -37.9% 31 36 5 16.1% 78 75 (3) -3.8% Fees 65 96 31 47.7% 64 96 32 50.0% 89 133 44 49.4% Rentals 42 29 (13) -31.0% 29 29 51 41 (10) -19.6% Taxes 9 10 1 11.1% 10 10 12 14 2 16.7% Utilities 299 265 (34) -11.4% 293 265 (28) -9.6% 357 301 (56) -15.7% Repairs & Maintenance 332 177 (155) -46.7% 275 177 (98) -35.6% 395 307 (88) -22.3% Comm. Assoc. Annual Charge Share Depreciation 817 815 (2) -0.2% 716 815 99 13.8% 1,091 1,038 (53) -4.9% Interest Expense Allocation 60 73 13 21.7% 74 73 (1) -1.4% 79 98 19 24.1% Alloc. of Selling Expenses 123 135 12 9.8% 134 135 1 0.7% 164 180 16 9.8% Alloc. of Department's Admin. 148 149 1 0.7% 141 149 8 5.7% 181 196 15 8.3% Alloc. of Branding and Media Production 264 244 (20) -7.6% 238 244 6 2.5% 327 316 (11) -3.4%

Total Operating Expenses 5,391 5,108 (283) -5.2% 4,949 5,108 159 3.2% 6,553 6,374 (179) -2.7%

Increase/(Decrease) in Net Assets from Operations (2,582) (2,090) 492 19.1% (2,228) (2,090) 138 6.2% (2,972) (2,548) 424 14.3%

Alloc. of Admin. Serv. Expenses 225 242 17 7.6% 217 242 25 11.5% 286 306 20 7.0%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (2,807) (2,332) 475 16.9% (2,445) (2,332) 113 4.6% (3,258) (2,854) 404 12.4%

17

OUTDOOR POOLS

Increase/(Decrease) in Net AssetsVariance Amount

Variance %

Year-to-Date Actual vs. Budget 274 12.4%This Year’s Actual vs. Last Year’s Actual (41) -2.2%Current Estimate vs. Budget 214 8.6%

The variances in Direct Memberships and Membership Allocations versus the prior year are due to the new membership structure and allocation methodology implemented in FY 18. Beginning in FY 18, “Direct Memberships” represent income related to the CA memberships that involve only one facility; i.e., there are no longer “Aquatics Only” memberships. “Membership Allocations” in FY 18 replaces the “Package Plan Allocation” and includes the income related to the four new memberships: Play, CA Fit&Play, 5 Day Golf&Play, and Golf, Fit&Play. See the FY 18 Membership Revenue Allocation Schedule in the Other Reports section for more detail regarding Direct versus Allocated Memberships. The variances in Fees Expenses versus the prior year through the third quarter and versus Budget at year-end are primarily due to fees for the Clarabridge member experience software and the reclassification of capital expenses for architectural and engineering fees related to a project that was not moved forward. The variances in Repairs and Maintenance Expenses versus Budget and the prior year through the third quarter are due to utilizing in-house staff as opposed to contractors to clean the pools to prepare for opening. Some of that expense is realized in Salaries and Wages Expense. Repairs and Maintenance Expenses will end the year close to budget as there will be additional March and April pool expenses in preparation for the pool openings. .

18

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSOUTDOOR POOLS




Income: Annual Charge Tuition & Enrollment Direct Memberships 799 (799) -100.0% Fees 497 488 (9) -1.8% 499 488 (11) -2.2% 497 491 (6) -1.2% Rental Income 171 130 (41) -24.0% 143 130 (13) -9.1% 171 130 (41) -24.0% Sales 68 78 10 14.7% 95 78 (17) -17.9% 68 78 10 14.7% Gain (Loss) on Fixed Asset Disposals 1 (1) -100.0% Other Income 6 6 6 6 6 6 Membership Allocations 1,171 1,346 175 14.9% 524 1,346 822 156.9% 1,561 1,791 230 14.7%

Total Income 1,913 2,048 135 7.1% 2,067 2,048 (19) -0.9% 2,303 2,496 193 8.4%

Expenses: Salary & Wages 1,772 1,755 (17) -1.0% 1,691 1,755 64 3.8% 1,929 1,929 Annual Performance Incentives 3 3 100.0% 2 3 1 50.0% 5 5 Contract Labor 2 2 100.0% 1 2 1 100.0% 2 2 100.0% Payroll Taxes 161 161 153 161 8 5.2% 176 176 Employee Benefits 106 105 (1) -0.9% 92 105 13 14.1% 138 140 2 1.4% Cost Of Sales 46 40 (6) -13.0% 42 40 (2) -4.8% 46 40 (6) -13.0% Operating Supplies/Expenses 366 321 (45) -12.3% 332 321 (11) -3.3% 432 430 (2) -0.5% Insurance 43 29 (14) -32.6% 25 29 4 16.0% 57 57 Fees 58 78 20 34.5% 53 78 25 47.2% 77 112 35 45.5% Rentals 30 15 (15) -50.0% 16 15 (1) -6.3% 39 26 (13) -33.3% Taxes 7 8 1 14.3% 8 8 9 11 2 22.2% Utilities 214 204 (10) -4.7% 196 204 8 4.1% 237 211 (26) -11.0% Repairs & Maintenance 232 140 (92) -39.7% 205 140 (65) -31.7% 271 250 (21) -7.7% Comm. Assoc. Annual Charge Share Depreciation 489 507 18 3.7% 521 507 (14) -2.7% 653 610 (43) -6.6% Interest Expense Allocation 41 49 8 19.5% 56 49 (7) -12.5% 54 66 12 22.2% Alloc. of Selling Expenses 94 102 8 8.5% 106 102 (4) -3.8% 125 136 11 8.8% Alloc. of Department's Admin. 109 111 2 1.8% 108 111 3 2.8% 127 140 13 10.2% Alloc. of Branding and Media Production 194 182 (12) -6.2% 182 182 229 226 (3) -1.3%


Increase/(Decrease) in Net Assets from Operations (2,049) (1,764) 285 13.9% (1,722) (1,764) (42) -2.4% (2,301) (2,071) 230 10.0%

Alloc. of Admin. Serv. Expenses 153 164 11 7.2% 165 164 (1) -0.6% 184 200 16 8.7%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (2,202) (1,928) 274 12.4% (1,887) (1,928) (41) -2.2% (2,485) (2,271) 214 8.6%

19

SWIM CENTER


Variance %

Year-to-Date Actual vs. Budget 201 33.2%This Year’s Actual vs. Last Year’s Actual 154 27.6%Current Estimate vs. Budget 190 24.6%

The variances in Direct Memberships and Membership Allocations versus the prior year are due to the new membership structure and allocation methodology implemented in FY 18. The variance in Direct Memberships versus the prior year is due to this membership restructure. In FY 17 the Swim Center was included with Aquatics and received a portion of Package Plan and Package Plan Plus memberships. Beginning in FY 18, Direct Memberships represent income related to the CA memberships that involve only one facility; i.e., there are no longer “Aquatics Only” memberships.

The variances in Rental income versus Budget through the third quarter and at year-end are primarily due to less than anticipated demand for facility rentals, particularly in relation to SplashDown.

The variance in Gain (Loss) on Fixed Asset Disposals versus the prior year through the third quarter is due to the loss related to the completion of phase I renovations in FY 17.

“Membership Allocations” in FY 18 replaces the “Package Plan Allocation” and includes the income related to the four new memberships: Play, CA Fit&Play, 5 Day Golf&Play, and Golf, Fit&Play. See the FY 18 Membership Revenue Allocation Schedule in the Other Reports section for more detail regarding Direct versus Allocated Memberships.

The variance in Operating Supplies/Expenses versus the prior year through the third quarter is primarily due to the purchase of new program equipment in FY 18 and fewer than usual purchases through the third quarter of FY 17.

The variances in Utilities Expenses versus the prior year through the third quarter and at year-end are primarily due to energy efficient enhancements and the completion of phase II renovations.

The variances in Repair & Maintenance expenses for all three comparisons are primarily the result of less maintenance required due to the completion of phase II renovations.

The variance in Depreciation Expense versus the prior year is related to completion of phase I of the Swim Center renovations and SplashDown replacement.

The Allocation of Administrative Services Expenses is formula driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

20

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSWIM CENTER




Income: Annual Charge Tuition & Enrollment Direct Memberships 89 (89) -100.0% Fees 482 494 12 2.5% 474 494 20 4.2% 697 697 Rental Income 62 34 (28) -45.2% 45 34 (11) -24.4% 110 65 (45) -40.9% Sales 5 5 5 5 9 11 2 22.2% Gain (Loss) on Fixed Asset Disposals (19) 19 100.0% (217) 217 100.0% (25) (25) Other Income Membership Allocations 366 437 71 19.4% 258 437 179 69.4% 487 582 95 19.5%

Total Income 896 970 74 8.3% 654 970 316 48.3% 1,278 1,330 52 4.1%

Expenses: Salary & Wages 489 482 (7) -1.4% 463 482 19 4.1% 681 672 (9) -1.3% Annual Performance Incentives 2 2 100.0% 1 2 1 100.0% 2 2 Contract Labor Payroll Taxes 46 41 (5) -10.9% 40 41 1 2.5% 64 57 (7) -10.9% Employee Benefits 78 66 (12) -15.4% 63 66 3 4.8% 105 90 (15) -14.3% Cost Of Sales 19 5 (14) -73.7% 7 5 (2) -28.6% 30 11 (19) -63.3% Operating Supplies/Expenses 91 96 5 5.5% 57 96 39 68.4% 121 121 Insurance 15 7 (8) -53.3% 6 7 1 16.7% 21 18 (3) -14.3% Fees 7 18 11 157.1% 11 18 7 63.6% 12 21 9 75.0% Rentals 12 14 2 16.7% 13 14 1 7.7% 12 15 3 25.0% Taxes 2 2 2 2 3 3 Utilities 85 61 (24) -28.2% 97 61 (36) -37.1% 120 90 (30) -25.0% Repairs & Maintenance 100 37 (63) -63.0% 70 37 (33) -47.1% 124 57 (67) -54.0% Comm. Assoc. Annual Charge Share Depreciation 328 308 (20) -6.1% 195 308 113 57.9% 438 428 (10) -2.3% Interest Expense Allocation 19 24 5 26.3% 18 24 6 33.3% 25 32 7 28.0% Alloc. of Selling Expenses 29 33 4 13.8% 28 33 5 17.9% 39 44 5 12.8% Alloc. of Department's Admin. 39 38 (1) -2.6% 33 38 5 15.2% 54 56 2 3.7% Alloc. of Branding and Media Production 70 62 (8) -11.4% 56 62 6 10.7% 98 90 (8) -8.2%


Increase/(Decrease) in Net Assets from Operations (533) (326) 207 38.8% (506) (326) 180 35.6% (671) (477) 194 28.9%


Increase/(Decrease) in Net Assets (605) (404) 201 33.2% (558) (404) 154 27.6% (773) (583) 190 24.6%

21

INTENTIONALLY BLANK

22

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 796 1,151 355 44.6% 846 1,151 305 36.1% 1,061 1,556 495 46.7% Fees 1,106 1,174 68 6.1% 973 1,174 201 20.7% 1,534 1,587 53 3.5% Rental Income 286 262 (24) -8.4% 240 262 22 9.2% 396 354 (42) -10.6% Sales 45 40 (5) -11.1% 25 40 15 60.0% 71 53 (18) -25.4% Gain (Loss) on Fixed Asset Disposals (215) 4 219 101.9% 2 4 2 100.0% (286) (283) 3 1.0% Other Income 6 34 28 466.7% 47 34 (13) -27.7% 7 43 36 514.3% Membership Allocations 9,347 8,103 (1,244) -13.3% 8,304 8,103 (201) -2.4% 12,462 10,859 (1,603) -12.9%

Total Income 11,371 10,768 (603) -5.3% 10,437 10,768 331 3.2% 15,245 14,169 (1,076) -7.1%

Expenses: Salary & Wages 3,291 3,295 4 0.1% 3,205 3,295 90 2.8% 4,454 4,377 (77) -1.7% Annual Performance Incentives 1 1 100.0% 3 1 (2) -66.7% 11 11 Contract Labor 6 2 (4) -66.7% 4 2 (2) -50.0% 9 3 (6) -66.7% Payroll Taxes 284 280 (4) -1.4% 270 280 10 3.7% 396 373 (23) -5.8% Employee Benefits 342 385 43 12.6% 387 385 (2) -0.5% 472 532 60 12.7% Cost Of Sales 31 19 (12) -38.7% 19 19 43 28 (15) -34.9% Operating Supplies/Expenses 447 311 (136) -30.4% 348 311 (37) -10.6% 585 439 (146) -25.0% Insurance 129 65 (64) -49.6% 56 65 9 16.1% 188 181 (7) -3.7% Fees 159 164 5 3.1% 109 164 55 50.5% 194 209 15 7.7% Rentals 2 7 5 250.0% 5 7 2 40.0% 3 7 4 133.3% Taxes 161 149 (12) -7.5% 150 149 (1) -0.7% 213 205 (8) -3.8% Utilities 641 583 (58) -9.0% 575 583 8 1.4% 854 811 (43) -5.0% Repairs & Maintenance 1,214 920 (294) -24.2% 1,135 920 (215) -18.9% 1,576 1,310 (266) -16.9% Comm. Assoc. Annual Charge Share Depreciation 1,165 1,117 (48) -4.1% 1,069 1,117 48 4.5% 1,552 1,529 (23) -1.5% Interest Expense Allocation 113 98 (15) -13.3% 118 98 (20) -16.9% 148 131 (17) -11.5% Alloc. of Selling Expenses 812 699 (113) -13.9% 737 699 (38) -5.2% 1,078 944 (134) -12.4% Alloc. of Department's Admin. 244 239 (5) -2.0% 236 239 3 1.3% 331 351 20 6.0% Alloc. of Branding and Media Production 434 392 (42) -9.7% 398 392 (6) -1.5% 592 563 (29) -4.9%

Total Operating Expenses 9,475 8,726 (749) -7.9% 8,824 8,726 (98) -1.1% 12,699 12,004 (695) -5.5%

Increase/(Decrease) in Net Assets from Operations 1,896 2,042 146 7.7% 1,613 2,042 429 26.6% 2,546 2,165 (381) -15.0%

Alloc. of Admin. Serv. Expenses 909 862 (47) -5.2% 836 862 26 3.1% 1,219 1,133 (86) -7.1%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets 987 1,180 193 19.6% 777 1,180 403 51.9% 1,327 1,032 (295) -22.2%

23

ATHLETIC CLUB


Variance %


The variance in Direct Memberships for all three comparisons are due to the new membership structure implemented in FY 18 and increased sales income related to the CA 1Fit memberships. The variance in Gain (Loss) on Fixed Asset Disposals Income versus Budget through the third quarter is primarily due to timing of planned facility renovations and associated loss. The majority of the phase I projects will be closed in the fourth quarter of FY 18. The variances in Operating Supplies/Expenses for all three comparisons are due to more effective inventory control and better pricing through the standardization of supplies used throughout the department, as well as a one-month shut down for renovation work in FY 18. The variances in Repairs & Maintenance for all three comparisons are due to the phase I renovation work for the Athletic Club. Primarily, spending on HVAC has been decreased due to the replacement of seven units. These units are now being maintained under warranty.

24

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSATHLETIC CLUB




Income: Annual Charge Tuition & Enrollment Direct Memberships 173 286 113 65.3% 190 286 96 50.5% 230 380 150 65.2% Fees 343 310 (33) -9.6% 298 310 12 4.0% 477 425 (52) -10.9% Rental Income 30 23 (7) -23.3% 27 23 (4) -14.8% 39 34 (5) -12.8% Sales 2 7 5 250.0% 7 7 100.0% 2 7 5 250.0% Gain (Loss) on Fixed Asset Disposals (39) 2 41 105.1% 1 2 1 100.0% (52) (52) Other Income 4 4 2 4 2 100.0% 5 5 Membership Allocations 2,401 2,077 (324) -13.5% 2,153 2,077 (76) -3.5% 3,202 2,787 (415) -13.0%

Total Income 2,914 2,709 (205) -7.0% 2,671 2,709 38 1.4% 3,903 3,586 (317) -8.1%

Expenses: Salary & Wages 973 904 (69) -7.1% 931 904 (27) -2.9% 1,327 1,210 (117) -8.8% Annual Performance Incentives 1 (1) -100.0% 3 3 Contract Labor 1 1 100.0% 1 1 100.0% 1 1 100.0% Payroll Taxes 86 76 (10) -11.6% 77 76 (1) -1.3% 116 102 (14) -12.1% Employee Benefits 82 80 (2) -2.4% 94 80 (14) -14.9% 109 106 (3) -2.8% Cost Of Sales 1 (1) -100.0% 1 1 Operating Supplies/Expenses 128 77 (51) -39.8% 107 77 (30) -28.0% 165 105 (60) -36.4% Insurance 24 13 (11) -45.8% 12 13 1 8.3% 33 33 Fees 42 38 (4) -9.5% 29 38 9 31.0% 50 46 (4) -8.0% Rentals 1 1 1 1 1 1 Taxes 38 38 38 38 50 50 Utilities 190 157 (33) -17.4% 174 157 (17) -9.8% 253 210 (43) -17.0% Repairs & Maintenance 343 228 (115) -33.5% 352 228 (124) -35.2% 446 300 (146) -32.7% Comm. Assoc. Annual Charge Share Depreciation 350 289 (61) -17.4% 296 289 (7) -2.4% 466 457 (9) -1.9% Interest Expense Allocation 23 21 (2) -8.7% 25 21 (4) -16.0% 30 28 (2) -6.7% Alloc. of Selling Expenses 206 178 (28) -13.6% 189 178 (11) -5.8% 274 241 (33) -12.0% Alloc. of Department's Admin. 70 62 (8) -11.4% 68 62 (6) -8.8% 94 91 (3) -3.2% Alloc. of Branding and Media Production 124 102 (22) -17.7% 115 102 (13) -11.3% 169 147 (22) -13.0%


Increase/(Decrease) in Net Assets from Operations 233 444 211 90.6% 162 444 282 174.1% 316 454 138 43.7%

Alloc. of Admin. Serv. Expenses 233 217 (16) -6.9% 214 217 3 1.4% 312 287 (25) -8.0%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets 227 227 100.0% (52) 227 279 536.5% 4 167 163 4075.0%

25

COLUMBIA GYM


Variance %

Year-to-Date Actual vs. Budget 79 10.7%This Year’s Actual vs. Last Year’s Actual 87 11.9%Current Estimate vs. Budget (123) -12.5%

The variances in Direct Memberships for all three comparisons are due to the new membership structure implemented in FY 18 and increased sales income related to the CA 1Fit memberships. The variance in Fees Income versus the prior year through the third quarter is due to increased sales of personal training, martial arts, swim lessons and KidSpace programs. The variance in Gain (Loss) on Fixed Asset Disposals versus Budget through the third quarter is due to timing of planned facility renovations and associated loss primarily related to HVAC projects, which are projected to close by year-end. The variance in Operating Supplies/Expenses versus Budget through the third quarter is primarily the result of increased inventory control and better pricing due to the standardization of supplies used throughout the department. The variance in Fee Expenses versus the prior year through the third quarter is primarily due to fees for the Clarabridge member experience software and restructuring of professional fees paid for martial arts testing. The variances in Repairs & Maintenance Expense versus Budget and the prior year through the third quarter are primarily due to elimination of the annual facility shutdown, increased in-house repair and maintenance efforts, reduced costs due to upgraded equipment and the timing of facility repairs and improvements.

26

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSCOLUMBIA GYM




Income: Annual Charge Tuition & Enrollment Direct Memberships 263 380 117 44.5% 288 380 92 31.9% 350 525 175 50.0% Fees 447 495 48 10.7% 383 495 112 29.2% 614 670 56 9.1% Rental Income 70 78 8 11.4% 76 78 2 2.6% 96 105 9 9.4% Sales 1 1 1 1 100.0% 1 1 Gain (Loss) on Fixed Asset Disposals (176) (1) 175 99.4% (1) (1) -100.0% (234) (234) Other Income 1 11 10 1000.0% 11 11 100.0% 1 11 10 1000.0% Membership Allocations 3,309 2,873 (436) -13.2% 2,974 2,873 (101) -3.4% 4,412 3,851 (561) -12.7%

Total Income 3,915 3,837 (78) -2.0% 3,721 3,837 116 3.1% 5,240 4,929 (311) -5.9%

Expenses: Salary & Wages 1,046 1,123 77 7.4% 1,049 1,123 74 7.1% 1,401 1,467 66 4.7% Annual Performance Incentives 1 1 100.0% 2 1 (1) -50.0% 4 4 Contract Labor Payroll Taxes 82 95 13 15.9% 88 95 7 8.0% 119 125 6 5.0% Employee Benefits 132 139 7 5.3% 159 139 (20) -12.6% 191 200 9 4.7% Cost Of Sales Operating Supplies/Expenses 148 107 (41) -27.7% 121 107 (14) -11.6% 194 154 (40) -20.6% Insurance 25 16 (9) -36.0% 14 16 2 14.3% 48 41 (7) -14.6% Fees 69 59 (10) -14.5% 28 59 31 110.7% 86 73 (13) -15.1% Rentals 2 2 100.0% 2 2 100.0% 2 2 100.0% Taxes 61 52 (9) -14.8% 53 52 (1) -1.9% 80 72 (8) -10.0% Utilities 169 172 3 1.8% 150 172 22 14.7% 225 225 Repairs & Maintenance 324 224 (100) -30.9% 306 224 (82) -26.8% 410 310 (100) -24.4% Comm. Assoc. Annual Charge Share Depreciation 286 253 (33) -11.5% 236 253 17 7.2% 381 355 (26) -6.8% Interest Expense Allocation 34 29 (5) -14.7% 34 29 (5) -14.7% 45 39 (6) -13.3% Alloc. of Selling Expenses 286 246 (40) -14.0% 262 246 (16) -6.1% 380 333 (47) -12.4% Alloc. of Department's Admin. 73 74 1 1.4% 71 74 3 4.2% 98 106 8 8.2% Alloc. of Branding and Media Production 129 121 (8) -6.2% 120 121 1 0.8% 177 170 (7) -4.0%


Increase/(Decrease) in Net Assets from Operations 1,051 1,124 73 6.9% 1,028 1,124 96 9.3% 1,401 1,253 (148) -10.6%


Increase/(Decrease) in Net Assets 738 817 79 10.7% 730 817 87 11.9% 982 859 (123) -12.5%

27

SUPREME SPORTS CLUB


Variance %

Year-to-Date Actual vs. Budget (113) -45.4%This Year’s Actual vs. Last Year’s Actual 37 37.4%Current Estimate vs. Budget (335) -98.2%

The variances in Direct Membership Income for all three comparisons are primarily due to the new membership structure implemented in FY 18 and increased membership sales income related to the CA 1Fit memberships. The variance in Fees Income versus the prior year through the third quarter is due to increased sales of personal training, roller skate admissions and KidSpace programs. The variance in Other Income versus the prior year through the third quarter is due to BGE credits received in FY 17 related to the BGE Smart Energy program. The variance in Other Income versus Budget at year-end is due to BGE Smart Energy credits that are expected in the fourth quarter. The variances in Employee Benefits Expenses versus Budget through the third quarter and at year-end are primarily due to higher than anticipated participation in the employee insurance plans. The variance in Operating Supplies/Expenses versus Budget through the third quarter is primarily a result of increased inventory control and better pricing due to the standardization of supplies used throughout the department. The variance in Insurance Expense versus Budget through the third quarter is primarily a result of timing due to lower than anticipated general liability expense year-to-date. An actuarial evaluation will be performed at year-end. The variance in Fees Expense versus Budget at year-end is associated with inadequate budgeting for DJ services during public skate sessions and Kidspace Fitness on Demand licensing fees.

28

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 360 485 125 34.7% 368 485 117 31.8% 481 651 170 35.3% Fees 316 369 53 16.8% 292 369 77 26.4% 443 492 49 11.1% Rental Income 186 161 (25) -13.4% 137 161 24 17.5% 261 215 (46) -17.6% Sales 42 32 (10) -23.8% 25 32 7 28.0% 68 45 (23) -33.8% Gain (Loss) on Fixed Asset Disposals 3 3 100.0% 1 3 2 200.0% 3 3 100.0% Other Income 1 19 18 1800.0% 45 19 (26) -57.8% 1 27 26 2600.0% Membership Allocations 3,637 3,153 (484) -13.3% 3,177 3,153 (24) -0.8% 4,848 4,221 (627) -12.9%

Total Income 4,542 4,222 (320) -7.0% 4,045 4,222 177 4.4% 6,102 5,654 (448) -7.3%

Expenses: Salary & Wages 1,272 1,268 (4) -0.3% 1,225 1,268 43 3.5% 1,726 1,700 (26) -1.5% Annual Performance Incentives 4 4 Contract Labor 6 1 (5) -83.3% 4 1 (3) -75.0% 9 2 (7) -77.8% Payroll Taxes 116 109 (7) -6.0% 105 109 4 3.8% 161 146 (15) -9.3% Employee Benefits 128 166 38 29.7% 134 166 32 23.9% 172 226 54 31.4% Cost Of Sales 30 19 (11) -36.7% 19 19 42 27 (15) -35.7% Operating Supplies/Expenses 171 127 (44) -25.7% 120 127 7 5.8% 226 180 (46) -20.4% Insurance 80 36 (44) -55.0% 30 36 6 20.0% 107 107 Fees 48 67 19 39.6% 52 67 15 28.8% 58 90 32 55.2% Rentals 1 4 3 300.0% 4 4 2 4 2 100.0% Taxes 62 59 (3) -4.8% 59 59 83 83 Utilities 282 254 (28) -9.9% 251 254 3 1.2% 376 376 Repairs & Maintenance 547 468 (79) -14.4% 477 468 (9) -1.9% 720 700 (20) -2.8% Comm. Assoc. Annual Charge Share Depreciation 529 575 46 8.7% 537 575 38 7.1% 705 717 12 1.7% Interest Expense Allocation 56 48 (8) -14.3% 59 48 (11) -18.6% 73 64 (9) -12.3% Alloc. of Selling Expenses 320 275 (45) -14.1% 286 275 (11) -3.8% 424 370 (54) -12.7% Alloc. of Department's Admin. 101 103 2 2.0% 97 103 6 6.2% 139 154 15 10.8% Alloc. of Branding and Media Production 181 169 (12) -6.6% 163 169 6 3.7% 246 246


Increase/(Decrease) in Net Assets from Operations 612 474 (138) -22.5% 423 474 51 12.1% 829 458 (371) -44.8%


Increase/(Decrease) in Net Assets 249 136 (113) -45.4% 99 136 37 37.4% 341 6 (335) -98.2%

29

INTENTIONALLY BLANK

30

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 324 312 (12) -3.7% 624 312 (312) -50.0% 432 432 Fees 1,232 879 (353) -28.7% 1,013 879 (134) -13.2% 1,550 1,155 (395) -25.5% Rental Income 305 308 3 1.0% 302 308 6 2.0% 371 377 6 1.6% Sales 137 147 10 7.3% 151 147 (4) -2.6% 170 182 12 7.1% Gain (Loss) on Fixed Asset Disposals (52) 52 100.0% Other Income Membership Allocations 1,076 1,143 67 6.2% 653 1,143 490 75.0% 1,436 1,524 88 6.1%

Total Income 3,074 2,789 (285) -9.3% 2,691 2,789 98 3.6% 3,959 3,670 (289) -7.3%

Expenses: Salary & Wages 1,108 1,102 (6) -0.5% 1,090 1,102 12 1.1% 1,405 1,389 (16) -1.1% Annual Performance Incentives 4 4 Contract Labor 2 (2) -100.0% Payroll Taxes 89 92 3 3.4% 90 92 2 2.2% 117 117 Employee Benefits 189 162 (27) -14.3% 162 162 251 214 (37) -14.7% Cost Of Sales 82 96 14 17.1% 106 96 (10) -9.4% 118 125 7 5.9% Operating Supplies/Expenses 232 226 (6) -2.6% 209 226 17 8.1% 302 286 (16) -5.3% Insurance 37 20 (17) -45.9% 18 20 2 11.1% 50 50 Fees 46 71 25 54.3% 37 71 34 91.9% 61 90 29 47.5% Rentals 18 20 2 11.1% 13 20 7 53.8% 23 23 Taxes 97 131 34 35.1% 110 131 21 19.1% 131 159 28 21.4% Utilities 97 93 (4) -4.1% 104 93 (11) -10.6% 130 126 (4) -3.1% Repairs & Maintenance 307 256 (51) -16.6% 409 256 (153) -37.4% 386 343 (43) -11.1% Comm. Assoc. Annual Charge Share Depreciation 692 861 169 24.4% 755 861 106 14.0% 922 1,075 153 16.6% Interest Expense Allocation 115 98 (17) -14.8% 121 98 (23) -19.0% 154 133 (21) -13.6% Alloc. of Selling Expenses 112 110 (2) -1.8% 103 110 7 6.8% 149 149 Alloc. of Department's Admin. 95 105 10 10.5% 103 105 2 1.9% 126 142 16 12.7% Alloc. of Branding and Media Production 169 172 3 1.8% 173 172 (1) -0.6% 225 229 4 1.8%

Total Operating Expenses 3,485 3,615 130 3.7% 3,605 3,615 10 0.3% 4,554 4,654 100 2.2%

Increase/(Decrease) in Net Assets from Operations (411) (826) (415) -101.0% (914) (826) 88 9.6% (595) (984) (389) -65.4%


Increase/(Decrease) in Net Assets (657) (1,050) (393) -59.8% (1,130) (1,050) 80 7.1% (912) (1,277) (365) -40.0%

31

FAIRWAY HILLS GOLF CLUB


Variance %


The variances in Fees Income versus Budget through the third quarter and at year-end are primarily a result of decreased rounds played due to a wet summer, decreased outing demand and lower than anticipated fee-based programming, such as Foot Golf and the indoor golf range. The variance in Gain (Loss) on Fixed Asset Disposals versus the prior year through the third quarter is due to the flood in 2017 and the associated loss. The variance in Employee Benefits versus Budget at year-end is due to a vacant full-time position for part of the year, as well as benefit selections of team members. The variances in Repairs & Maintenance Expense versus Budget and the prior year through the third quarter are primarily due to lower than expected equipment and clubhouse repair costs, as well as to expenses related to the damage caused by the flood in FY 17. The variances in Depreciation for all three comparisons are due to depreciation expenses associated with the bridge replacement from the flood in FY 17 and the timing of capital projects.

32

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 32 30 (2) -6.3% 52 30 (22) -42.3% 43 43 Fees 790 501 (289) -36.6% 599 501 (98) -16.4% 979 665 (314) -32.1% Rental Income 108 131 23 21.3% 117 131 14 12.0% 129 155 26 20.2% Sales 72 73 1 1.4% 85 73 (12) -14.1% 93 93 Gain (Loss) on Fixed Asset Disposals (52) 52 100.0% Other Income Membership Allocations 219 210 (9) -4.1% 207 210 3 1.4% 293 286 (7) -2.4%

Total Income 1,221 945 (276) -22.6% 1,008 945 (63) -6.3% 1,537 1,242 (295) -19.2%

Expenses: Salary & Wages 501 463 (38) -7.6% 491 463 (28) -5.7% 630 592 (38) -6.0% Annual Performance Incentives 2 2 Contract Labor Payroll Taxes 40 39 (1) -2.5% 40 39 (1) -2.5% 53 53 Employee Benefits 77 58 (19) -24.7% 69 58 (11) -15.9% 102 75 (27) -26.5% Cost Of Sales 42 38 (4) -9.5% 53 38 (15) -28.3% 67 67 Operating Supplies/Expenses 80 67 (13) -16.3% 75 67 (8) -10.7% 108 92 (16) -14.8% Insurance 15 9 (6) -40.0% 8 9 1 12.5% 20 20 Fees 13 21 8 61.5% 11 21 10 90.9% 17 23 6 35.3% Rentals 8 8 8 8 10 10 Taxes 40 49 9 22.5% 40 49 9 22.5% 54 54 Utilities 44 43 (1) -2.3% 37 43 6 16.2% 59 59 Repairs & Maintenance 128 90 (38) -29.7% 198 90 (108) -54.5% 163 135 (28) -17.2% Comm. Assoc. Annual Charge Share Depreciation 151 219 68 45.0% 158 219 61 38.6% 201 255 54 26.9% Interest Expense Allocation 38 35 (3) -7.9% 39 35 (4) -10.3% 51 47 (4) -7.8% Alloc. of Selling Expenses 20 18 (2) -10.0% 21 18 (3) -14.3% 27 25 (2) -7.4% Alloc. of Department's Admin. 36 37 1 2.8% 39 37 (2) -5.1% 48 51 3 6.3% Alloc. of Branding and Media Production 64 61 (3) -4.7% 66 61 (5) -7.6% 85 82 (3) -3.5%



Alloc. of Admin. Serv. Expenses 98 76 (22) -22.4% 81 76 (5) -6.2% 123 99 (24) -19.5%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (174) (386) (212) -121.8% (426) (386) 40 9.4% (283) (499) (216) -76.3%

33

HOBBIT'S GLEN GOLF CLUB


Variance %


The variances in Direct Memberships and Membership Allocations versus the prior year through the third quarter are due to the new membership structure and allocation methodology implemented in FY 18. In FY 17, Direct Memberships included allocations of Package Plan memberships believed to be related to the value of the amenities provided. In FY 18, Direct Memberships includes only pure golf membership income; i.e., 7Day Golf. The variances in Taxes actual versus Budget through the third quarter and at year-end are due to the new Clubhouse real estate taxes being higher than anticipated.

34

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 292 282 (10) -3.4% 572 282 (290) -50.7% 389 389 Fees 442 378 (64) -14.5% 414 378 (36) -8.7% 571 490 (81) -14.2% Rental Income 197 177 (20) -10.2% 185 177 (8) -4.3% 242 222 (20) -8.3% Sales 65 74 9 13.8% 66 74 8 12.1% 77 89 12 15.6% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations 857 933 76 8.9% 446 933 487 109.2% 1,143 1,238 95 8.3%

Total Income 1,853 1,844 (9) -0.5% 1,683 1,844 161 9.6% 2,422 2,428 6 0.2%

Expenses: Salary & Wages 607 639 32 5.3% 599 639 40 6.7% 775 797 22 2.8% Annual Performance Incentives 2 2 Contract Labor 2 (2) -100.0% Payroll Taxes 49 53 4 8.2% 50 53 3 6.0% 64 64 Employee Benefits 112 104 (8) -7.1% 93 104 11 11.8% 149 139 (10) -6.7% Cost Of Sales 40 58 18 45.0% 53 58 5 9.4% 51 58 7 13.7% Operating Supplies/Expenses 152 159 7 4.6% 134 159 25 18.7% 194 194 Insurance 22 11 (11) -50.0% 10 11 1 10.0% 30 30 Fees 33 50 17 51.5% 26 50 24 92.3% 44 67 23 52.3% Rentals 10 12 2 20.0% 5 12 7 140.0% 13 13 Taxes 57 82 25 43.9% 70 82 12 17.1% 77 105 28 36.4% Utilities 53 50 (3) -5.7% 67 50 (17) -25.4% 71 67 (4) -5.6% Repairs & Maintenance 179 166 (13) -7.3% 211 166 (45) -21.3% 223 208 (15) -6.7% Comm. Assoc. Annual Charge Share Depreciation 541 642 101 18.7% 597 642 45 7.5% 721 820 99 13.7% Interest Expense Allocation 77 63 (14) -18.2% 82 63 (19) -23.2% 103 86 (17) -16.5% Alloc. of Selling Expenses 92 92 82 92 10 12.2% 122 124 2 1.6% Alloc. of Department's Admin. 59 68 9 15.3% 64 68 4 6.3% 78 91 13 16.7% Alloc. of Branding and Media Production 105 111 6 5.7% 107 111 4 3.7% 140 147 7 5.0%



Alloc. of Admin. Serv. Expenses 148 148 135 148 13 9.6% 194 194Non-Operating Exp./Contingencies


35

HAVEN ON THE LAKE


Variance %


The variances in Direct Membership Income for all three comparisons are primarily due to the growing membership base. The variances in Fees Income versus Budget at year-end is associated with building our membership base with members choosing the options that include classes, resulting in lower than expected drop-in class participation and greater membership revenue. The variances in Rental Income for all three comparisons are primarily related to the sublease for spa services and an increase in demand for facility rentals related to workshops, conferences and individual events such as wedding parties. The variance in Membership Allocations versus the prior year through the third quarter is due to Membership Allocations replacing the “Package Plan Allocation” and includes the income related to the four new memberships: Play, CA Fit&Play, 5Day Golf&Play, and Golf, Fit&Play. See the FY 18 Membership Revenue Allocation Schedule in the Other Reports section for more detail regarding Direct versus Allocated Memberships. The variances in Operating Supplies/Expenses for all three comparisons are due to the bad debt expense related to reserve for rental income associated with tenant’s lease. The variances in Repairs and Maintenance Expenses for all three comparisons are due to the need for less facility repairs and improvements than was anticipated. The variances in Depreciation Expenses for all three comparisons are due to adjusting the estimated economic useful life of asset to the original lease term and the related straight-line amortization of lease payments for the duration of the original lease. The Alloc. of Admin. Serv. Expenses is formula driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

36

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 467 685 218 46.7% 474 685 211 44.5% 622 977 355 57.1% Fees 210 158 (52) -24.8% 133 158 25 18.8% 290 210 (80) -27.6% Rental Income 35 97 62 177.1% 29 97 68 234.5% 50 154 104 208.0% Sales 3 (3) -100.0% 5 (5) -100.0% Gain (Loss) on Fixed Asset Disposals Other Income 12 (12) -100.0% Membership Allocations 198 177 (21) -10.6% 400 177 (223) -55.8% 264 233 (31) -11.7%

Total Income 913 1,117 204 22.3% 1,048 1,117 69 6.6% 1,231 1,574 343 27.9%

Expenses: Salary & Wages 729 713 (16) -2.2% 728 713 (15) -2.1% 971 953 (18) -1.9% Annual Performance Incentives 1 (1) -100.0% 1 1 Contract Labor Payroll Taxes 51 61 10 19.6% 62 61 (1) -1.6% 72 82 10 13.9% Employee Benefits 54 48 (6) -11.1% 47 48 1 2.1% 73 63 (10) -13.7% Cost Of Sales 3 (3) -100.0% 3 (3) -100.0% Operating Supplies/Expenses 118 208 90 76.3% 106 208 102 96.2% 155 280 125 80.6% Insurance 16 8 (8) -50.0% 7 8 1 14.3% 22 22 Fees 14 14 100.0% 19 14 (5) -26.3% 1 14 13 1300.0% Rentals 751 751 747 751 4 0.5% 1,007 1,007 Taxes 1 1 1 1 2 2 Utilities 2 2 2 2 3 3 Repairs & Maintenance 122 73 (49) -40.2% 123 73 (50) -40.7% 157 100 (57) -36.3% Comm. Assoc. Annual Charge Share Depreciation 204 412 208 102.0% 194 412 218 112.4% 272 510 238 87.5% Interest Expense Allocation 39 29 (10) -25.6% 37 29 (8) -21.6% 52 39 (13) -25.0% Alloc. of Selling Expenses 53 65 12 22.6% 70 65 (5) -7.1% 71 92 21 29.6% Alloc. of Department's Admin. 64 75 11 17.2% 66 75 9 13.6% 86 106 20 23.3% Alloc. of Branding and Media Production 114 124 10 8.8% 111 124 13 11.7% 155 171 16 10.3%


Increase/(Decrease) in Net Assets from Operations (1,409) (1,467) (58) -4.1% (1,272) (1,467) (195) -15.3% (1,872) (1,871) 1 0.1%


Increase/(Decrease) in Net Assets (1,482) (1,556) (74) -5.0% (1,356) (1,556) (200) -14.7% (1,970) (1,997) (27) -1.4%

37

ICE RINK


Variance %


The variances in Gain (Loss) on Fixed Asset Disposals Income for all three comparisons are primarily due to the disposal of the chiller and related equipment such as cooler towers, dehumidification system, heat wheel, ammonia system condenser and renovation work completed in FY 18. The variance in Membership Allocations versus the prior year is due to the new membership structure and allocation methodology implemented in FY 18. The variance in Repairs and Maintenance versus prior year through the third quarter is primarily due to repair costs of the chiller system in FY 17. The variances in Depreciation Expense versus Budget through the third quarter and at year-end are primarily related to the timing of closing the renovation project. The majority of the facility improvement renovation will be put in service and depreciation will begin in the fourth quarter of FY 18 and the balance of the project will be put in service in FY 19 creating budget variances.

38

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSICE RINK




Income: Annual Charge Tuition & Enrollment Direct Memberships 2 (2) -100.0% Fees 274 239 (35) -12.8% 294 239 (55) -18.7% 446 417 (29) -6.5% Rental Income 470 447 (23) -4.9% 485 447 (38) -7.8% 643 610 (33) -5.1% Sales 44 29 (15) -34.1% 33 29 (4) -12.1% 60 43 (17) -28.3% Gain (Loss) on Fixed Asset Disposals (29) (216) (187) -644.8% (216) (216) -100.0% (38) (217) (179) -471.1% Other Income 2 (2) -100.0% 1 (1) -100.0% 5 3 (2) -40.0% Membership Allocations 67 82 15 22.4% 16 82 66 412.5% 89 109 20 22.5%

Total Income 828 581 (247) -29.8% 831 581 (250) -30.1% 1,205 965 (240) -19.9%

Expenses: Salary & Wages 284 261 (23) -8.1% 262 261 (1) -0.4% 387 354 (33) -8.5% Annual Performance Incentives 1 1 Contract Labor Payroll Taxes 26 23 (3) -11.5% 23 23 35 31 (4) -11.4% Employee Benefits 25 19 (6) -24.0% 22 19 (3) -13.6% 33 26 (7) -21.2% Cost Of Sales 28 14 (14) -50.0% 16 14 (2) -12.5% 40 21 (19) -47.5% Operating Supplies/Expenses 39 32 (7) -17.9% 34 32 (2) -5.9% 55 50 (5) -9.1% Insurance 44 19 (25) -56.8% 15 19 4 26.7% 58 58 Fees 75 72 (3) -4.0% 90 72 (18) -20.0% 110 113 3 2.7% Rentals 4 4 100.0% 3 4 1 33.3% 5 5 100.0% Taxes 13 13 13 13 18 18 Utilities 119 95 (24) -20.2% 113 95 (18) -15.9% 159 130 (29) -18.2% Repairs & Maintenance 67 67 119 67 (52) -43.7% 85 85 Comm. Assoc. Annual Charge Share Depreciation 120 53 (67) -55.8% 74 53 (21) -28.4% 160 100 (60) -37.5% Interest Expense Allocation 4 3 (1) -25.0% 5 3 (2) -40.0% 6 5 (1) -16.7% Alloc. of Selling Expenses 5 6 1 20.0% 1 6 5 500.0% 7 8 1 14.3% Alloc. of Department's Admin. 26 22 (4) -15.4% 25 22 (3) -12.0% 35 34 (1) -2.9% Alloc. of Branding and Media Production 46 36 (10) -21.7% 42 36 (6) -14.3% 64 55 (9) -14.1%

Total Operating Expenses 921 739 (182) -19.8% 857 739 (118) -13.8% 1,253 1,094 (159) -12.7%

Increase/(Decrease) in Net Assets from Operations (93) (158) (65) -69.9% (26) (158) (132) -507.7% (48) (129) (81) -168.8%


Increase/(Decrease) in Net Assets (159) (204) (45) -28.3% (92) (204) (112) -121.7% (144) (206) (62) -43.1%

39

INDOOR AND OUTDOOR TENNIS CLUBS


Variance %


The variance in Direct Memberships Income versus the prior year through the third quarter is due to the new membership structure and allocation methodology implemented in FY 18. Beginning in FY 18, “Direct Memberships” represent income related to the CA memberships that involve only one facility; i.e., there are no longer “Tennis Only” memberships. The variance in Gain (Loss) on Fixed Asset Disposals versus Budget through the third quarter is due to the closing of the Owen Brown Tennis Bubble which will be removed by year-end, after the Long Reach Tennis Center opens in the fourth quarter of FY 18. The variance in Membership Allocations versus the prior year through the third quarter is due to Membership Allocations replacing the “Package Plan Allocation” and includes the income related to the four new memberships: Play, CA Fit&Play, 5Day Golf&Play, and Golf, Fit&Play. See the FY 18 Membership Revenue Allocation Schedule in the Other Reports section for more detail regarding Direct versus Allocated Memberships. The variances in Depreciation Expenses for all three comparisons are primarily due to the opening date of the tennis facility at Long Reach, which is projected to be completed in the fourth quarter of FY 18. The Allocation of Branding and Media Production is formula-driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

40

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 38 (38) -100.0% Fees 1,222 1,189 (33) -2.7% 1,138 1,189 51 4.5% 1,642 1,604 (38) -2.3% Rental Income 3 (3) -100.0% 1 (1) -100.0% 4 4 Sales 13 10 (3) -23.1% 11 10 (1) -9.1% 18 14 (4) -22.2% Gain (Loss) on Fixed Asset Disposals (47) 47 100.0% (64) (64) Other Income Membership Allocations 170 196 26 15.3% 124 196 72 58.1% 227 262 35 15.4%

Total Income 1,361 1,395 34 2.5% 1,312 1,395 83 6.3% 1,827 1,820 (7) -0.4%

Expenses: Salary & Wages 637 565 (72) -11.3% 557 565 8 1.4% 848 754 (94) -11.1% Annual Performance Incentives 2 2 Contract Labor Payroll Taxes 57 45 (12) -21.1% 44 45 1 2.3% 75 60 (15) -20.0% Employee Benefits 61 59 (2) -3.3% 78 59 (19) -24.4% 82 80 (2) -2.4% Cost Of Sales 9 10 1 11.1% 7 10 3 42.9% 13 13 Operating Supplies/Expenses 87 64 (23) -26.4% 67 64 (3) -4.5% 116 106 (10) -8.6% Insurance 11 5 (6) -54.5% 5 5 15 15 Fees 1 10 9 900.0% 10 10 1 10 9 900.0% Rentals 3 4 1 33.3% 4 4 100.0% 4 4 Taxes 7 6 (1) -14.3% 6 6 9 9 Utilities 82 82 71 82 11 15.5% 129 100 (29) -22.5% Repairs & Maintenance 58 42 (16) -27.6% 45 42 (3) -6.7% 72 60 (12) -16.7% Comm. Assoc. Annual Charge Share Depreciation 426 104 (322) -75.6% 150 104 (46) -30.7% 568 356 (212) -37.3% Interest Expense Allocation 14 10 (4) -28.6% 14 10 (4) -28.6% 19 14 (5) -26.3% Alloc. of Selling Expenses 14 15 1 7.1% 13 15 2 15.4% 18 20 2 11.1% Alloc. of Department's Admin. 44 33 (11) -25.0% 34 33 (1) -2.9% 60 55 (5) -8.3% Alloc. of Branding and Media Production 79 54 (25) -31.6% 56 54 (2) -3.6% 108 88 (20) -18.5%


Increase/(Decrease) in Net Assets from Operations (229) 287 516 225.3% 155 287 132 85.2% (312) 74 386 123.7%

Alloc. of Admin. Serv. Expenses 109 112 3 2.8% 105 112 7 6.7% 146 146Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (338) 175 513 151.8% 50 175 125 250.0% (458) (72) 386 84.3%

41

MEMBER ADVANTAGE


Variance %


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

42

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSMEMBER ADVANTAGE




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales 120 92 (28) -23.3% 130 92 (38) -29.2% 160 125 (35) -21.9% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations 150 150 479 150 (329) -68.7% 200 200

Total Income 270 242 (28) -10.4% 609 242 (367) -60.3% 360 325 (35) -9.7%

Expenses: Salary & Wages 36 33 (3) -8.3% 32 33 1 3.1% 48 48 Annual Performance Incentives Contract Labor Payroll Taxes 3 3 3 3 4 4 Employee Benefits 7 6 (1) -14.3% 6 6 11 11 Cost Of Sales 89 106 17 19.1% 141 106 (35) -24.8% 147 144 (3) -2.0% Operating Supplies/Expenses 5 3 (2) -40.0% 3 3 6 6 Insurance Fees Rentals Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses 12 11 (1) -8.3% 39 11 (28) -71.8% 16 15 (1) -6.3% Alloc. of Department's Admin. 4 5 1 25.0% 6 5 (1) -16.7% 7 7 Alloc. of Branding and Media Production 8 8 10 8 (2) -20.0% 12 12

Total Operating Expenses 164 175 11 6.7% 240 175 (65) -27.1% 251 247 (4) -1.6%

Increase/(Decrease) in Net Assets from Operations 106 67 (39) -36.8% 369 67 (302) -81.8% 109 78 (31) -28.4%


Increase/(Decrease) in Net Assets 84 48 (36) -42.9% 320 48 (272) -85.0% 80 52 (28) -35.0%

43

INTENTIONALLY BLANK

44

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSKATEPARK/SPORTSPARK SUMMARYFor the Period Ended January 31, 2018

($000's)



Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 96 85 (11) -11.5% 77 85 8 10.4% 111 102 (9) -8.1% Rental Income 71 58 (13) -18.3% 58 58 79 60 (19) -24.1% Sales 17 13 (4) -23.5% 12 13 1 8.3% 19 15 (4) -21.1% Gain (Loss) on Fixed Asset Disposals Other Income 1 (1) -100.0% Membership Allocations 57 70 13 22.8% 66 70 4 6.1% 76 92 16 21.1%

Total Income 241 226 (15) -6.2% 214 226 12 5.6% 285 269 (16) -5.6%

Expenses: Salary & Wages 122 102 (20) -16.4% 94 102 8 8.5% 155 123 (32) -20.6% Annual Performance Incentives Contract Labor Payroll Taxes 12 9 (3) -25.0% 8 9 1 12.5% 14 11 (3) -21.4% Employee Benefits 23 14 (9) -39.1% 17 14 (3) -17.6% 31 19 (12) -38.7% Cost Of Sales 9 7 (2) -22.2% 7 7 11 8 (3) -27.3% Operating Supplies/Expenses 28 15 (13) -46.4% 20 15 (5) -25.0% 37 24 (13) -35.1% Insurance 3 2 (1) -33.3% 2 2 3 3 Fees 10 11 1 10.0% 12 11 (1) -8.3% 12 12 Rentals 4 4 2 4 2 100.0% 5 5 Taxes 7 6 (1) -14.3% 6 6 9 9 Utilities 22 18 (4) -18.2% 20 18 (2) -10.0% 27 22 (5) -18.5% Repairs & Maintenance 34 33 (1) -2.9% 27 33 6 22.2% 46 39 (7) -15.2% Comm. Assoc. Annual Charge Share Depreciation 71 78 7 9.9% 88 78 (10) -11.4% 94 113 19 20.2% Interest Expense Allocation 14 9 (5) -35.7% 11 9 (2) -18.2% 20 12 (8) -40.0% Alloc. of Selling Expenses 4 5 1 25.0% 5 5 6 7 1 16.7% Alloc. of Department's Admin. 11 10 (1) -9.1% 10 10 15 13 (2) -13.3% Alloc. of Branding and Media Production 20 16 (4) -20.0% 17 16 (1) -5.9% 25 22 (3) -12.0%

Total Operating Expenses 394 339 (55) -14.0% 346 339 (7) -2.0% 510 442 (68) -13.3%




45

SKATEPARK


Variance %


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

46

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSKATEPARK




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 4 2 (2) -50.0% 3 2 (1) -33.3% 5 3 (2) -40.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations 2 3 1 50.0% 1 3 2 200.0% 2 2

Total Income 6 5 (1) -16.7% 4 5 1 25.0% 7 5 (2) -28.6%

Expenses: Salary & Wages 17 8 (9) -52.9% 12 8 (4) -33.3% 21 10 (11) -52.4% Annual Performance Incentives Contract Labor Payroll Taxes 2 1 (1) -50.0% 1 1 2 2 Employee Benefits Cost Of Sales Operating Supplies/Expenses 5 1 (4) -80.0% 1 1 7 4 (3) -42.9% Insurance 1 (1) -100.0% 1 1 Fees 1 (1) -100.0% 1 (1) -100.0% 1 1 Rentals Taxes Utilities 5 3 (2) -40.0% 5 3 (2) -40.0% 6 4 (2) -33.3% Repairs & Maintenance 5 2 (3) -60.0% 2 2 100.0% 6 4 (2) -33.3% Comm. Assoc. Annual Charge Share Depreciation 10 9 (1) -10.0% 9 9 13 13 Interest Expense Allocation 1 1 1 1 2 1 (1) -50.0% Alloc. of Selling Expenses Alloc. of Department's Admin. 1 1 1 1 2 1 (1) -50.0% Alloc. of Branding and Media Production 3 1 (2) -66.7% 2 1 (1) -50.0% 3 2 (1) -33.3%



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


47

SPORTSPARK


Variance %



48

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSPORTSPARK




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 92 83 (9) -9.8% 74 83 9 12.2% 106 99 (7) -6.6% Rental Income 71 58 (13) -18.3% 58 58 79 60 (19) -24.1% Sales 17 13 (4) -23.5% 12 13 1 8.3% 19 15 (4) -21.1% Gain (Loss) on Fixed Asset Disposals Other Income 1 (1) -100.0% Membership Allocations 55 67 12 21.8% 65 67 2 3.1% 74 90 16 21.6%

Total Income 235 221 (14) -6.0% 210 221 11 5.2% 278 264 (14) -5.0%

Expenses: Salary & Wages 105 94 (11) -10.5% 82 94 12 14.6% 134 113 (21) -15.7% Annual Performance Incentives Contract Labor Payroll Taxes 10 8 (2) -20.0% 7 8 1 14.3% 12 9 (3) -25.0% Employee Benefits 23 14 (9) -39.1% 17 14 (3) -17.6% 31 19 (12) -38.7% Cost Of Sales 9 7 (2) -22.2% 7 7 11 8 (3) -27.3% Operating Supplies/Expenses 23 14 (9) -39.1% 19 14 (5) -26.3% 30 20 (10) -33.3% Insurance 2 2 2 2 2 2 Fees 9 11 2 22.2% 11 11 11 11 Rentals 4 4 2 4 2 100.0% 5 5 Taxes 7 6 (1) -14.3% 6 6 9 9 Utilities 17 15 (2) -11.8% 15 15 21 18 (3) -14.3% Repairs & Maintenance 29 31 2 6.9% 27 31 4 14.8% 40 35 (5) -12.5% Comm. Assoc. Annual Charge Share Depreciation 61 69 8 13.1% 79 69 (10) -12.7% 81 100 19 23.5% Interest Expense Allocation 13 8 (5) -38.5% 10 8 (2) -20.0% 18 11 (7) -38.9% Alloc. of Selling Expenses 4 5 1 25.0% 5 5 6 7 1 16.7% Alloc. of Department's Admin. 10 9 (1) -10.0% 9 9 13 12 (1) -7.7% Alloc. of Branding and Media Production 17 15 (2) -11.8% 15 15 22 20 (2) -9.1%





49

INTENTIONALLY BLANK

50

Community Services

Columbia Association, Inc.DEPARTMENT OF COMMUNITY SERVICES SUMMARY




Income: Annual Charge Tuition & Enrollment 3,173 3,300 127 4.0% 3,076 3,300 224 7.3% 4,364 4,439 75 1.7% Direct Memberships Fees 11 25 14 127.3% 19 25 6 31.6% 34 61 27 79.4% Rental Income 57 54 (3) -5.3% 56 54 (2) -3.6% 76 73 (3) -3.9% Sales 20 17 (3) -15.0% 10 17 7 70.0% 27 25 (2) -7.4% Gain (Loss) on Fixed Asset Disposals (5) 5 100.0% (6) (6) Other Income 39 13 (26) -66.7% 30 13 (17) -56.7% 49 19 (30) -61.2% Membership Allocations

Total Income 3,295 3,409 114 3.5% 3,191 3,409 218 6.8% 4,544 4,611 67 1.5%

Expenses: Salary & Wages 2,604 2,551 (53) -2.0% 2,503 2,551 48 1.9% 3,390 3,330 (60) -1.8% Annual Performance Incentives 1 (1) -100.0% 8 8 Contract Labor 4 (4) -100.0% 1 (1) -100.0% 5 2 (3) -60.0% Payroll Taxes 235 214 (21) -8.9% 203 214 11 5.4% 304 282 (22) -7.2% Employee Benefits 323 287 (36) -11.1% 283 287 4 1.4% 422 379 (43) -10.2% Cost Of Sales 8 13 5 62.5% 6 13 7 116.7% 11 15 4 36.4% Operating Supplies/Expenses 638 511 (127) -19.9% 487 511 24 4.9% 799 742 (57) -7.1% Insurance 44 25 (19) -43.2% 22 25 3 13.6% 58 58 Fees 814 936 122 15.0% 523 936 413 79.0% 870 975 105 12.1% Rentals 186 160 (26) -14.0% 158 160 2 1.3% 230 234 4 1.7% Taxes 3 2 (1) -33.3% 2 2 4 4 Utilities 79 57 (22) -27.8% 69 57 (12) -17.4% 105 95 (10) -9.5% Repairs & Maintenance 105 132 27 25.7% 92 132 40 43.5% 138 172 34 24.6% Comm. Assoc. Annual Charge Share Depreciation 142 86 (56) -39.4% 97 86 (11) -11.3% 188 134 (54) -28.7% Interest Expense Allocation 11 7 (4) -36.4% 10 7 (3) -30.0% 12 11 (1) -8.3% Alloc. of Selling Expenses Alloc. of Department's Admin. (31) (31) (29) (31) (2) -6.9% (41) (41) Alloc. of Branding and Media Production 257 242 (15) -5.8% 217 242 25 11.5% 331 324 (7) -2.1%



Alloc. of Admin. Serv. Expenses 844 800 (44) -5.2% 731 800 69 9.4% 1,066 1,042 (24) -2.3%Non-Operating Exp./Contingencies


51

COMMUNITY SERVICES ADMINISTRATION

Alloc. of Department's Admin.Variance Amount

Variance %



52

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESCOMMUNITY SERVICES ADMINISTRATION




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 4 (4) -100.0% 4 5 1 25.0% Membership Allocations

Total Income 4 (4) -100.0% 4 5 1 25.0%

Expenses: Salary & Wages 303 326 23 7.6% 306 326 20 6.5% 404 424 20 5.0% Annual Performance Incentives 1 (1) -100.0% 1 1 Contract Labor Payroll Taxes 21 23 2 9.5% 21 23 2 9.5% 29 29 Employee Benefits 40 41 1 2.5% 34 41 7 20.6% 53 53 Cost Of Sales Operating Supplies/Expenses 36 20 (16) -44.4% 25 20 (5) -20.0% 42 32 (10) -23.8% Insurance Fees 23 15 (8) -34.8% 11 15 4 36.4% 31 25 (6) -19.4% Rentals 21 21 18 21 3 16.7% 28 28 Taxes Utilities 2 1 (1) -50.0% 1 1 3 3 Repairs & Maintenance 1 (1) -100.0% 1 1 Comm. Assoc. Annual Charge Share Depreciation 1 1 100.0% 4 1 (3) -75.0% 1 1 100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. (443) (448) (5) -1.1% (421) (448) (27) -6.4% (588) (592) (4) -0.7% Alloc. of Branding and Media Production

Total Operating Expenses 4 (4) -100.0% 4 5 1 25.0%




53

ART CENTER


Variance %



54

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESART CENTER




Income: Annual Charge Tuition & Enrollment 91 71 (20) -22.0% 72 71 (1) -1.4% 122 102 (20) -16.4% Direct Memberships Fees 6 9 3 50.0% 7 9 2 28.6% 7 9 2 28.6% Rental Income 10 8 (2) -20.0% 9 8 (1) -11.1% 13 10 (3) -23.1% Sales 18 13 (5) -27.8% 9 13 4 44.4% 24 20 (4) -16.7% Gain (Loss) on Fixed Asset Disposals Other Income 7 (7) -100.0% Membership Allocations

Total Income 125 101 (24) -19.2% 104 101 (3) -2.9% 166 141 (25) -15.1%

Expenses: Salary & Wages 287 287 283 287 4 1.4% 382 382 Annual Performance Incentives 1 1 Contract Labor 1 (1) -100.0% Payroll Taxes 25 24 (1) -4.0% 24 24 33 33 Employee Benefits 44 41 (3) -6.8% 41 41 59 57 (2) -3.4% Cost Of Sales 6 10 4 66.7% 4 10 6 150.0% 9 11 2 22.2% Operating Supplies/Expenses 42 49 7 16.7% 44 49 5 11.4% 56 56 Insurance 7 4 (3) -42.9% 4 4 9 9 Fees 1 4 3 300.0% 7 4 (3) -42.9% 1 4 3 300.0% Rentals 1 1 Taxes 1 1 1 1 1 1 Utilities 34 18 (16) -47.1% 19 18 (1) -5.3% 45 33 (12) -26.7% Repairs & Maintenance 29 23 (6) -20.7% 42 23 (19) -45.2% 38 38 Comm. Assoc. Annual Charge Share Depreciation 17 20 3 17.6% 28 20 (8) -28.6% 23 23 Interest Expense Allocation 1 1 2 1 (1) -50.0% 1 2 1 100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. 43 44 1 2.3% 49 44 (5) -10.2% 61 61 Alloc. of Branding and Media Production 27 26 (1) -3.7% 27 26 (1) -3.7% 37 36 (1) -2.7%





55

COLUMBIA ARCHIVES


Variance %



56

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESCOLUMBIA ARCHIVES




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 1 (1) -100.0% 1 1 Rental Income Sales 2 4 2 100.0% 1 4 3 300.0% 3 5 2 66.7% Gain (Loss) on Fixed Asset Disposals Other Income 1 1 100.0% 1 1 1 1 100.0% Membership Allocations

Total Income 3 5 2 66.7% 2 5 3 150.0% 4 7 3 75.0%

Expenses: Salary & Wages 148 140 (8) -5.4% 133 140 7 5.3% 197 190 (7) -3.6% Annual Performance Incentives 1 1 Contract Labor 4 (4) -100.0% 5 2 (3) -60.0% Payroll Taxes 13 12 (1) -7.7% 10 12 2 20.0% 18 17 (1) -5.6% Employee Benefits 30 27 (3) -10.0% 27 27 41 39 (2) -4.9% Cost Of Sales 1 3 2 200.0% 2 3 1 50.0% 1 3 2 200.0% Operating Supplies/Expenses 29 16 (13) -44.8% 14 16 2 14.3% 38 28 (10) -26.3% Insurance 2 1 (1) -50.0% 1 1 100.0% 2 2 Fees Rentals 34 16 (18) -52.9% 14 16 2 14.3% 45 25 (20) -44.4% Taxes Utilities 1 (1) -100.0% 1 1 Repairs & Maintenance 12 1 (11) -91.7% 1 1 16 3 (13) -81.3% Comm. Assoc. Annual Charge Share Depreciation 3 (3) -100.0% 5 5 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 24 20 (4) -16.7% 19 20 1 5.3% 34 30 (4) -11.8% Alloc. of Branding and Media Production 15 12 (3) -20.0% 11 12 1 9.1% 21 18 (3) -14.3%

Total Operating Expenses 316 248 (68) -21.5% 231 248 17 7.4% 425 364 (61) -14.4%

Increase/(Decrease) in Net Assets from Operations (313) (243) 70 22.4% (229) (243) (14) -6.1% (421) (357) 64 15.2%


Increase/(Decrease) in Net Assets (360) (280) 80 22.2% (264) (280) (16) -6.1% (485) (412) 73 15.1%

57

FAMILY LIFE CENTER BUILDING LEASE


Variance %



58

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESFAMILY LIFE CENTER BUILDING LEASEFor the Period Ended January 31, 2018

($000's)



Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income 33 32 (1) -3.0% 33 32 (1) -3.0% 44 44 Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 33 32 (1) -3.0% 33 32 (1) -3.0% 44 44

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses Insurance 1 1 1 1 1 1 Fees Rentals Taxes Utilities 1 1 100.0% 1 1 1 1 100.0% Repairs & Maintenance 3 10 7 233.3% 8 10 2 25.0% 4 12 8 200.0% Comm. Assoc. Annual Charge Share Depreciation 29 27 (2) -6.9% 27 27 38 38 Interest Expense Allocation 7 5 (2) -28.6% 6 5 (1) -16.7% 8 7 (1) -12.5% Alloc. of Selling Expenses Alloc. of Department's Admin. 3 4 1 33.3% 4 4 5 6 1 20.0% Alloc. of Branding and Media Production 2 2 2 2 3 3

Total Operating Expenses 45 50 5 11.1% 49 50 1 2.0% 59 68 9 15.3%




59

GRANTS - CITY WIDE


Variance %


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

60

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




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

Total Income

Expenses: Salary & Wages 17 21 4 23.5% 46 21 (25) -54.3% 22 32 10 45.5% Annual Performance Incentives Contract Labor Payroll Taxes 2 4 2 100.0% 3 4 1 33.3% 1 5 4 400.0% Employee Benefits 1 3 2 200.0% 2 3 1 50.0% 1 3 2 200.0% Cost Of Sales Operating Supplies/Expenses Insurance Fees 605 630 25 4.1% 333 630 297 89.2% 629 630 1 0.2% Rentals Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 54 60 6 11.1% 37 60 23 62.2% 60 63 3 5.0% Alloc. of Branding and Media Production 34 35 1 2.9% 21 35 14 66.7% 36 37 1 2.8%





61

HORSE CENTER


Variance %


The variances in Fees Expenses for all three comparisons are due to consulting fees for the master plan and facility studies. Depreciation Expenses are under Budget due to delayed projects which include the FY 16 barn roof replacement project to close in FY 18 and the FY 18 barn roof replacement project that has not started.

62

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESHORSE CENTER




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income 12 13 1 8.3% 12 13 1 8.3% 16 16 Sales Gain (Loss) on Fixed Asset Disposals (5) 5 100.0% (6) (6) Other Income Membership Allocations

Total Income 7 13 6 85.7% 12 13 1 8.3% 10 10

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 1 1 100.0% 1 1 100.0% 1 1 100.0% Insurance Fees 82 82 100.0% 1 82 81 8100.0% 82 82 100.0% Rentals Taxes Utilities Repairs & Maintenance 5 7 2 40.0% 1 7 6 600.0% 6 10 4 66.7% Comm. Assoc. Annual Charge Share Depreciation 69 24 (45) -65.2% 23 24 1 4.3% 92 40 (52) -56.5% Interest Expense Allocation 2 1 (1) -50.0% 1 1 2 1 (1) -50.0% Alloc. of Selling Expenses Alloc. of Department's Admin. 7 11 4 57.1% 3 11 8 266.7% 10 13 3 30.0% Alloc. of Branding and Media Production 4 6 2 50.0% 1 6 5 500.0% 6 7 1 16.7%



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


63

MULTICULTURAL PROGRAMS


Variance %



64

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESMULTICULTURAL PROGRAMS




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 4 12 8 200.0% 12 12 26 24 (2) -7.7% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 3 3 100.0% 3 3 100.0% 3 3 100.0% Membership Allocations

Total Income 4 15 11 275.0% 12 15 3 25.0% 26 27 1 3.8%

Expenses: Salary & Wages 60 63 3 5.0% 54 63 9 16.7% 80 80 Annual Performance Incentives Contract Labor Payroll Taxes 6 5 (1) -16.7% 4 5 1 25.0% 7 7 Employee Benefits 22 12 (10) -45.5% 13 12 (1) -7.7% 23 16 (7) -30.4% Cost Of Sales Operating Supplies/Expenses 17 33 16 94.1% 25 33 8 32.0% 21 38 17 81.0% Insurance 1 (1) -100.0% 1 1 Fees 5 7 2 40.0% 9 7 (2) -22.2% 5 7 2 40.0% Rentals 21 6 (15) -71.4% 6 6 22 8 (14) -63.6% Taxes Utilities 1 (1) -100.0% 1 1 Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation 1 (1) -100.0% 1 1 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 12 12 11 12 1 9.1% 15 15 Alloc. of Branding and Media Production 7 7 6 7 1 16.7% 9 9





65

LAKEFRONT FESTIVAL


Variance %


The variance in Operating Supplies/Expenses versus budget is because fewer supplies were needed for the 50th Birthday Celebration than originally anticipated.

66

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESLAKEFRONT FESTIVAL




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

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

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 39 9 (30) -76.9% 2 9 7 350.0% 51 29 (22) -43.1% Insurance Fees 93 93 73 93 20 27.4% 109 109 Rentals 3 (3) -100.0% 3 3 Taxes Utilities Repairs & Maintenance 2 (2) -100.0% 3 3 Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 12 9 (3) -25.0% 7 9 2 28.6% 15 14 (1) -6.7% Alloc. of Branding and Media Production 7 5 (2) -28.6% 4 5 1 25.0% 9 8 (1) -11.1%





67

VOLUNTEER CENTER AND COLUMBIA COMMUNITY EXCHANGE


Variance %



68

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




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 1 1 100.0% 1 1 100.0% 1 1 100.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 20 9 (11) -55.0% 22 9 (13) -59.1% 26 10 (16) -61.5% Membership Allocations

Total Income 20 10 (10) -50.0% 22 10 (12) -54.5% 26 11 (15) -57.7%

Expenses: Salary & Wages 118 91 (27) -22.9% 92 91 (1) -1.1% 158 128 (30) -19.0% Annual Performance Incentives Contract Labor Payroll Taxes 10 8 (2) -20.0% 8 8 13 13 Employee Benefits 7 11 4 57.1% 9 11 2 22.2% 10 11 1 10.0% Cost Of Sales Operating Supplies/Expenses 19 8 (11) -57.9% 6 8 2 33.3% 25 18 (7) -28.0% Insurance 1 (1) -100.0% 2 2 Fees 4 1 (3) -75.0% 4 1 (3) -75.0% 4 4 Rentals 5 5 5 5 6 6 Taxes Utilities 1 1 1 1 1 1 Repairs & Maintenance 1 3 2 200.0% 3 3 100.0% 1 3 2 200.0% Comm. Assoc. Annual Charge Share Depreciation 1 (1) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 14 12 (2) -14.3% 12 12 20 18 (2) -10.0% Alloc. of Branding and Media Production 9 7 (2) -22.2% 7 7 12 10 (2) -16.7%



Alloc. of Admin. Serv. Expenses 29 22 (7) -24.1% 22 22 38 32 (6) -15.8%Non-Operating Exp./Contingencies


69

INTENTIONALLY BLANK

70

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESYOUTH SERVICES SUMMARY




Income: Annual Charge Tuition & Enrollment 3,082 3,229 147 4.8% 3,004 3,229 225 7.5% 4,242 4,337 95 2.2% Direct Memberships Fees 23 23 100.0% Rental Income 2 1 (1) -50.0% 2 1 (1) -50.0% 3 3 Sales Gain (Loss) on Fixed Asset Disposals Other Income 13 (13) -100.0% 17 (17) -100.0% Membership Allocations

Total Income 3,097 3,230 133 4.3% 3,006 3,230 224 7.5% 4,262 4,363 101 2.4%

Expenses: Salary & Wages 1,671 1,623 (48) -2.9% 1,589 1,623 34 2.1% 2,147 2,094 (53) -2.5% Annual Performance Incentives 5 5 Contract Labor Payroll Taxes 158 138 (20) -12.7% 133 138 5 3.8% 203 178 (25) -12.3% Employee Benefits 179 152 (27) -15.1% 157 152 (5) -3.2% 235 200 (35) -14.9% Cost Of Sales 1 (1) -100.0% 1 1 Operating Supplies/Expenses 456 375 (81) -17.8% 371 375 4 1.1% 566 540 (26) -4.6% Insurance 32 19 (13) -40.6% 17 19 2 11.8% 43 43 Fees 83 104 21 25.3% 85 104 19 22.4% 91 114 23 25.3% Rentals 102 112 10 9.8% 115 112 (3) -2.6% 125 163 38 30.4% Taxes 2 1 (1) -50.0% 1 1 3 3 Utilities 40 36 (4) -10.0% 47 36 (11) -23.4% 54 55 1 1.9% Repairs & Maintenance 52 88 36 69.2% 40 88 48 120.0% 69 102 33 47.8% Comm. Assoc. Annual Charge Share Depreciation 22 14 (8) -36.4% 15 14 (1) -6.7% 29 26 (3) -10.3% Interest Expense Allocation 1 (1) -100.0% 1 (1) -100.0% 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 243 245 3 1.2% 250 245 (5) -2.0% 327 333 6 1.8% Alloc. of Branding and Media Production 152 142 (10) -6.6% 138 142 4 2.9% 198 196 (2) -1.0%


Increase/(Decrease) in Net Assets from Operations (97) 181 277 285.6% 47 181 134 285.1% 165 309 144 87.3%



71

CAMPS


Variance %


The Tuition and Enrollment variance between FY 18 Actual and last year is due to a greater number of participants in FY 18 and a change in in the way charges to the Aquatics Division are now recorded. The charges for pool usage are now recorded as an expense. The variances in Fees Expenses in all three categories are due to consulting fees for facility assessments. The variances in Repairs and Maintenance in all three categories are due to painting and asbestos remediation maintenance projects for the Wilde Lake Boathouse and Barn that are operating expenses.

72

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESCAMPS




Income: Annual Charge Tuition & Enrollment 549 621 72 13.1% 492 621 129 26.2% 549 621 72 13.1% Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 549 621 72 13.1% 492 621 129 26.2% 549 621 72 13.1%

Expenses: Salary & Wages 430 502 72 16.7% 459 502 43 9.4% 461 534 73 15.8% Annual Performance Incentives 1 1 Contract Labor Payroll Taxes 50 44 (6) -12.0% 40 44 4 10.0% 52 47 (5) -9.6% Employee Benefits 41 25 (16) -39.0% 33 25 (8) -24.2% 50 30 (20) -40.0% Cost Of Sales Operating Supplies/Expenses 81 77 (4) -4.9% 65 77 12 18.5% 88 88 Insurance 7 4 (3) -42.9% 4 4 9 9 Fees 47 89 42 89.4% 61 89 28 45.9% 47 89 42 89.4% Rentals 51 73 22 43.1% 56 73 17 30.4% 55 73 18 32.7% Taxes 1 1 Utilities 3 8 5 166.7% 5 8 3 60.0% 4 8 4 100.0% Repairs & Maintenance 13 54 41 315.4% 8 54 46 575.0% 15 54 39 260.0% Comm. Assoc. Annual Charge Share Depreciation 13 11 (2) -15.4% 11 11 18 18 Interest Expense Allocation 1 (1) -100.0% 1 (1) -100.0% 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 64 82 18 28.1% 72 82 10 13.9% 74 90 16 21.6% Alloc. of Branding and Media Production 40 47 7 17.5% 40 47 7 17.5% 45 53 8 17.8%

Total Operating Expenses 841 1,016 175 20.8% 855 1,016 161 18.8% 921 1,096 175 19.0%




73

SCHOOL AGE SERVICES


Variance %



74

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESSCHOOL AGE SERVICES




Income: Annual Charge Tuition & Enrollment 2,524 2,608 84 3.3% 2,502 2,608 106 4.2% 3,684 3,714 30 0.8% Direct Memberships Fees 23 23 100.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 2,524 2,608 84 3.3% 2,502 2,608 106 4.2% 3,684 3,737 53 1.4%

Expenses: Salary & Wages 1,137 1,011 (126) -11.1% 1,029 1,011 (18) -1.7% 1,547 1,421 (126) -8.1% Annual Performance Incentives 3 3 Contract Labor Payroll Taxes 100 85 (15) -15.0% 85 85 140 120 (20) -14.3% Employee Benefits 125 114 (11) -8.8% 112 114 2 1.8% 168 153 (15) -8.9% Cost Of Sales Operating Supplies/Expenses 350 282 (68) -19.4% 288 282 (6) -2.1% 445 425 (20) -4.5% Insurance 21 13 (8) -38.1% 11 13 2 18.2% 29 29 Fees 19 9 (10) -52.6% 9 9 22 15 (7) -31.8% Rentals 51 39 (12) -23.5% 58 39 (19) -32.8% 70 90 20 28.6% Taxes 1 1 1 1 1 1 Utilities 15 12 (3) -20.0% 12 12 21 21 Repairs & Maintenance 4 4 2 4 2 100.0% 8 8 Comm. Assoc. Annual Charge Share Depreciation 5 2 (3) -60.0% 3 2 (1) -33.3% 6 3 (3) -50.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 158 144 (14) -8.9% 157 144 (13) -8.3% 225 216 (9) -4.0% Alloc. of Branding and Media Production 99 84 (15) -15.2% 86 84 (2) -2.3% 136 127 (9) -6.6%


Increase/(Decrease) in Net Assets from Operations 439 808 369 84.1% 649 808 159 24.5% 863 1,105 242 28.0%


Increase/(Decrease) in Net Assets 83 498 415 500.0% 333 498 165 49.5% 382 654 272 71.2%

75

YOUTH AND TEEN CENTER AT THE BARN


Variance %



76

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




Income: Annual Charge Tuition & Enrollment 9 (9) -100.0% 10 (10) -100.0% 9 2 (7) -77.8% Direct Memberships Fees Rental Income 2 1 (1) -50.0% 2 1 (1) -50.0% 3 3 Sales Gain (Loss) on Fixed Asset Disposals Other Income 13 (13) -100.0% 17 (17) -100.0% Membership Allocations

Total Income 24 1 (23) -95.8% 12 1 (11) -91.7% 29 5 (24) -82.8%

Expenses: Salary & Wages 104 110 6 5.8% 101 110 9 8.9% 139 139 Annual Performance Incentives 1 1 Contract Labor Payroll Taxes 8 9 1 12.5% 8 9 1 12.5% 11 11 Employee Benefits 13 13 12 13 1 8.3% 17 17 Cost Of Sales 1 (1) -100.0% 1 1 Operating Supplies/Expenses 25 16 (9) -36.0% 18 16 (2) -11.1% 33 27 (6) -18.2% Insurance 4 2 (2) -50.0% 2 2 5 5 Fees 17 6 (11) -64.7% 15 6 (9) -60.0% 22 10 (12) -54.5% Rentals 1 (1) -100.0% Taxes 1 (1) -100.0% 1 1 Utilities 22 16 (6) -27.3% 30 16 (14) -46.7% 29 26 (3) -10.3% Repairs & Maintenance 35 30 (5) -14.3% 30 30 46 40 (6) -13.0% Comm. Assoc. Annual Charge Share Depreciation 4 1 (3) -75.0% 1 1 5 5 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 20 19 (1) -5.0% 21 19 (2) -9.5% 28 27 (1) -3.6% Alloc. of Branding and Media Production 13 11 (2) -15.4% 12 11 (1) -8.3% 17 16 (1) -5.9%





77

INTENTIONALLY BLANK

78

Open Space &Facility Services

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




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 69 198 129 187.0% 150 198 48 32.0% 91 208 117 128.6% Rental Income 111 129 18 16.2% 126 129 3 2.4% 148 148 Sales 9 (9) -100.0% 12 (12) -100.0% Gain (Loss) on Fixed Asset Disposals 37 37 100.0% 93 37 (56) -60.2% 37 37 100.0% Other Income 129 244 115 89.1% 372 244 (128) -34.4% 173 321 148 85.5% Membership Allocations

Total Income 318 608 290 91.2% 741 608 (133) -17.9% 424 714 290 68.4%

Expenses: Salary & Wages 3,251 3,145 (106) -3.3% 3,361 3,145 (216) -6.4% 4,325 4,319 (6) -0.1% Annual Performance Incentives 8 8 100.0% 1 8 7 700.0% 22 22 Contract Labor Payroll Taxes 229 209 (20) -8.7% 224 209 (15) -6.7% 305 324 19 6.2% Employee Benefits 719 615 (104) -14.5% 639 615 (24) -3.8% 961 821 (140) -14.6% Cost Of Sales Operating Supplies/Expenses 508 444 (64) -12.6% 412 444 32 7.8% 732 689 (43) -5.9% Insurance 199 170 (29) -14.6% 147 170 23 15.6% 266 266 Fees 945 1,425 480 50.8% 934 1,425 491 52.6% 1,262 1,922 660 52.3% Rentals 150 97 (53) -35.3% 112 97 (15) -13.4% 212 157 (55) -25.9% Taxes 11 5 (6) -54.5% 5 5 15 8 (7) -46.7% Utilities 65 85 20 30.8% 77 85 8 10.4% 86 108 22 25.6% Repairs & Maintenance 1,184 1,442 258 21.8% 1,344 1,442 98 7.3% 1,527 1,776 249 16.3% Comm. Assoc. Annual Charge Share Depreciation 2,729 2,603 (126) -4.6% 2,535 2,603 68 2.7% 3,638 3,620 (18) -0.5% Interest Expense Allocation 396 309 (87) -22.0% 378 309 (69) -18.3% 529 413 (116) -21.9% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production 553 548 (5) -0.9% 533 548 15 2.8% 754 782 28 3.7%


Increase/(Decrease) in Net Assets from Operations (10,621) (10,497) 124 1.2% (9,961) (10,497) (536) -5.4% (14,210) (14,513) (303) -2.1%

Alloc. of Admin. Serv. Expenses 1,641 1,666 25 1.5% 1,605 1,666 61 3.8% 2,195 2,286 91 4.1%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (12,262) (12,163) 99 0.8% (11,566) (12,163) (597) -5.2% (16,405) (16,799) (394) -2.4%

79

OPEN SPACE AND FACILITY SERVICES ADMINISTRATION

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



80

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





Total Income

Expenses: Salary & Wages 169 198 29 17.2% 182 198 16 8.8% 225 268 43 19.1% Annual Performance Incentives 1 1 Contract Labor Payroll Taxes 10 12 2 20.0% 12 12 14 16 2 14.3% Employee Benefits 22 21 (1) -4.5% 18 21 3 16.7% 30 30 Cost Of Sales Operating Supplies/Expenses 15 12 (3) -20.0% 20 12 (8) -40.0% 19 19 Insurance 6 6 5 6 1 20.0% 8 8 Fees 2 8 6 300.0% 1 8 7 700.0% 3 8 5 166.7% Rentals 12 6 (6) -50.0% 6 6 16 16 Taxes Utilities 1 1 100.0% 1 1 1 1 100.0% Repairs & Maintenance 1 (1) -100.0% 2 2 Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. (237) (264) (27) -11.4% (245) (264) (19) -7.8% (318) (369) (51) -16.0% Alloc. of Branding and Media Production

Total Operating Expenses




81

OPEN SPACE MAINTENANCE AND SERVICES

Increase/(Decrease) in Net AssetsVariance Amount Variance %

Year-to-Date Actual vs. Budget 271 3.0%This Year’s Actual vs. Last Year’s Actual (634) -7.8%Current Estimate vs. Budget (195) -1.6%

Fees income is greater than Budget in all three categories primarily due to the reimbursement from Howard County for increased roadway median maintenance provided through CA. The variances in Gain (Loss) on Fixed Asset Disposals versus Budget through the third quarter and at year-end are due to trade-in and/or auction proceeds from fully depreciated vehicles and equipment. The variance versus the prior year is due to a greater amount of trade-in and/or auction proceeds on fully depreciated Open Space Maintenance vehicles and/or equipment during FY 17 compared to FY 18. The variance in Other Income for FY 18 versus FY 17 is due to fewer major state or county projects that might have resulted in easement fees or project reimbursement funds in FY 18. The variances in Fees Expenses for all three comparisons through the third quarter are due to an increased volume of contracted hazardous tree removal, largely resulting from the widespread Emerald Ash Borer infestation, as well as increased contracted grounds maintenance and landscaping services for some CA facilities. Some increased contracted maintenance services were partially offset by a decrease in Salary and Wages. The variances in Rentals Expenses versus Budget were due to less than anticipated repairs, renovations and upgrades to the maintenance facility through the third quarter.

82

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




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 44 146 102 231.8% 106 146 40 37.7% 58 146 88 151.7% Rental Income 111 129 18 16.2% 126 129 3 2.4% 148 148 Sales 9 (9) -100.0% 12 (12) -100.0% Gain (Loss) on Fixed Asset Disposals 37 37 100.0% 93 37 (56) -60.2% 37 37 100.0% Other Income 71 61 (10) -14.1% 290 61 (229) -79.0% 95 95 Membership Allocations

Total Income 235 373 138 58.7% 615 373 (242) -39.3% 313 426 113 36.1%

Expenses: Salary & Wages 1,749 1,542 (207) -11.8% 1,747 1,542 (205) -11.7% 2,322 2,162 (160) -6.9% Annual Performance Incentives 4 4 100.0% 1 4 3 300.0% 10 10 Contract Labor Payroll Taxes 138 119 (19) -13.8% 139 119 (20) -14.4% 185 200 15 8.1% Employee Benefits 455 403 (52) -11.4% 424 403 (21) -5.0% 607 537 (70) -11.5% Cost Of Sales Operating Supplies/Expenses 272 216 (56) -20.6% 213 216 3 1.4% 412 382 (30) -7.3% Insurance 147 116 (31) -21.1% 98 116 18 18.4% 198 198 Fees 679 1,165 486 71.6% 640 1,165 525 82.0% 906 1,552 646 71.3% Rentals 115 78 (37) -32.2% 90 78 (12) -13.3% 166 115 (51) -30.7% Taxes 11 5 (6) -54.5% 5 5 15 8 (7) -46.7% Utilities 54 63 9 16.7% 59 63 4 6.8% 71 83 12 16.9% Repairs & Maintenance 737 744 7 0.9% 726 744 18 2.5% 983 983 Comm. Assoc. Annual Charge Share Depreciation 2,727 2,601 (126) -4.6% 2,533 2,601 68 2.7% 3,634 3,616 (18) -0.5% Interest Expense Allocation 396 309 (87) -22.0% 378 309 (69) -18.3% 529 413 (116) -21.9% Alloc. of Selling Expenses Alloc. of Department's Admin. 175 189 14 8.0% 174 189 15 8.6% 235 269 34 14.5% Alloc. of Branding and Media Production 407 392 (15) -3.7% 378 392 14 3.7% 557 570 13 2.3%

Total Operating Expenses 8,062 7,946 (116) -1.4% 7,605 7,946 341 4.5% 10,830 11,098 268 2.5%

Increase/(Decrease) in Net Assets from Operations (7,827) (7,573) 254 3.2% (6,990) (7,573) (583) -8.3% (10,517) (10,672) (155) -1.5%

Alloc. of Admin. Serv. Expenses 1,209 1,192 (17) -1.4% 1,141 1,192 51 4.5% 1,625 1,665 40 2.5%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (9,036) (8,765) 271 3.0% (8,131) (8,765) (634) -7.8% (12,142) (12,337) (195) -1.6%

83

LANDSCAPE SERVICES



The variances in Employee Benefits versus Budget through the third quarter and at year-end are primarily a result of health care elections related to medical insurance. The variances in Repairs and Maintenance Expenses for all three comparisons are due primarily to an increased volume of site furnishing replacements and other hardscape projects.

84

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





Total Income

Expenses: Salary & Wages 287 281 (6) -2.1% 284 281 (3) -1.1% 382 382 Annual Performance Incentives 2 2 Contract Labor Payroll Taxes 18 22 4 22.2% 22 22 23 28 5 21.7% Employee Benefits 101 69 (32) -31.7% 85 69 (16) -18.8% 135 93 (42) -31.1% Cost Of Sales Operating Supplies/Expenses 31 40 9 29.0% 23 40 17 73.9% 42 54 12 28.6% Insurance 8 8 7 8 1 14.3% 10 10 Fees 152 166 14 9.2% 136 166 30 22.1% 203 221 18 8.9% Rentals 6 3 (3) -50.0% 2 3 1 50.0% 8 4 (4) -50.0% Taxes Utilities 4 7 3 75.0% 6 7 1 16.7% 5 9 4 80.0% Repairs & Maintenance 103 150 47 45.6% 87 150 63 72.4% 138 200 62 44.9% Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 17 19 2 11.8% 16 19 3 18.8% 22 26 4 18.2% Alloc. of Branding and Media Production 39 40 1 2.6% 35 40 5 14.3% 53 56 3 5.7%

Total Operating Expenses 766 805 39 5.1% 703 805 102 14.5% 1,023 1,085 62 6.1%

Increase/(Decrease) in Net Assets from Operations (766) (805) (39) -5.1% (703) (805) (102) -14.5% (1,023) (1,085) (62) -6.1%


Increase/(Decrease) in Net Assets (881) (926) (45) -5.1% (808) (926) (118) -14.6% (1,176) (1,248) (72) -6.1%

85

WATERSHED MANAGEMENT AND IMPROVEMENTS



The variances in Fees versus Budget through the third quarter and at year-end, and the variances in Other Income for all three comparisons are due to a greater number of rain garden projects than were originally anticipated. Resident reimbusements are classified as Fees Income and State of Maryland reimbursements are included in Other Income.

86

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




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 25 52 27 108.0% 44 52 8 18.2% 33 62 29 87.9% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 56 183 127 226.8% 82 183 101 123.2% 75 223 148 197.3% Membership Allocations

Total Income 81 235 154 190.1% 126 235 109 86.5% 108 285 177 163.9%

Expenses: Salary & Wages 123 117 (6) -4.9% 116 117 1 0.9% 164 164 Annual Performance Incentives 1 1 100.0% 1 1 100.0% 1 1 Contract Labor Payroll Taxes 11 9 (2) -18.2% 9 9 14 14 Employee Benefits 11 15 4 36.4% 11 15 4 36.4% 15 15 Cost Of Sales Operating Supplies/Expenses 34 19 (15) -44.1% 24 19 (5) -20.8% 52 52 Insurance Fees 62 53 (9) -14.5% 57 53 (4) -7.0% 83 83 Rentals 5 3 (2) -40.0% 3 3 6 6 Taxes Utilities 3 3 100.0% 3 3 1 3 2 200.0% Repairs & Maintenance 189 217 28 14.8% 179 217 38 21.2% 198 226 28 14.1% Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 10 11 1 10.0% 10 11 1 10.0% 13 15 2 15.4% Alloc. of Branding and Media Production 24 23 (1) -4.2% 22 23 1 4.5% 30 31 1 3.3%





87

CAPITAL IMPROVEMENTS



The variance in Operating Supplies/Expenses versus the prior year through the third quarter is primarily due to additional supplies needed for bridge and tot lot repairs.

The variance in Fees Expenses versus the prior year in the third quarter is primarily due to a decrease in fees related to engineering and survey work associated with the overpasses and underpasses, as most of this work was completed last year.

The variance in Repairs & Maintenance versus Budget through the third quarter and at year-end are primarily due to bridge repairs, tot lot repairs and major cosmetic repairs to three underpasses.

88

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





Total Income

Expenses: Salary & Wages 489 486 (3) -0.6% 556 486 (70) -12.6% 653 653 Annual Performance Incentives 1 1 100.0% 1 1 100.0% 1 1 Contract Labor Payroll Taxes 17 7 (10) -58.8% 7 7 23 13 (10) -43.5% Employee Benefits 22 23 1 4.5% 23 23 30 30 Cost Of Sales Operating Supplies/Expenses 107 128 21 19.6% 102 128 26 25.5% 142 142 Insurance 38 40 2 5.3% 35 40 5 14.3% 50 50 Fees 46 25 (21) -45.7% 98 25 (73) -74.5% 62 50 (12) -19.4% Rentals 8 5 (3) -37.5% 9 5 (4) -44.4% 11 11 Taxes Utilities 3 7 4 133.3% 6 7 1 16.7% 4 7 3 75.0% Repairs & Maintenance 141 323 182 129.1% 336 323 (13) -3.9% 188 353 165 87.8% Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 20 27 7 35.0% 29 27 (2) -6.9% 27 34 7 25.9% Alloc. of Branding and Media Production 47 56 9 19.1% 63 56 (7) -11.1% 65 73 8 12.3%

Total Operating Expenses 938 1,128 190 20.3% 1,264 1,128 (136) -10.8% 1,256 1,417 161 12.8%

Increase/(Decrease) in Net Assets from Operations (938) (1,128) (190) -20.3% (1,264) (1,128) 136 10.8% (1,256) (1,417) (161) -12.8%

Alloc. of Admin. Serv. Expenses 141 169 28 19.9% 190 169 (21) -11.1% 188 213 25 13.3%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (1,079) (1,297) (218) -20.2% (1,454) (1,297) 157 10.8% (1,444) (1,630) (186) -12.9%

89

CONSTRUCTION MANAGEMENT



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

90

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




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 2 (2) -95.2% 3 3 Membership Allocations

Total Income 2 (2) -100.0% 3 3

Expenses: Salary & Wages 434 521 87 20.0% 476 521 45 9.5% 579 690 111 19.2% Annual Performance Incentives 2 2 100.0% 2 2 100.0% 7 7 Contract Labor Payroll Taxes 35 40 5 14.3% 35 40 5 14.3% 46 53 7 15.2% Employee Benefits 108 84 (24) -22.2% 78 84 6 7.7% 144 116 (28) -19.4% Cost Of Sales Operating Supplies/Expenses 49 29 (20) -40.8% 30 29 (1) -3.3% 65 40 (25) -38.5% Insurance 2 (2) -100.0% Fees 4 8 4 100.0% 2 8 6 300.0% 5 8 3 60.0% Rentals 4 2 (2) -50.0% 2 2 5 5 Taxes Utilities 4 4 2 4 2 100.0% 5 5 Repairs & Maintenance 13 8 (5) -38.5% 16 8 (8) -50.0% 18 12 (6) -33.3% Comm. Assoc. Annual Charge Share Depreciation 2 2 2 2 4 4 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 15 18 3 20.0% 16 18 2 12.5% 21 25 4 19.0% Alloc. of Branding and Media Production 36 37 1 2.8% 35 37 2 5.7% 49 52 3 6.1%

Total Operating Expenses 704 755 51 7.2% 696 755 59 8.5% 948 1,017 69 7.3%

Increase/(Decrease) in Net Assets from Operations (702) (755) (53) -7.5% (696) (755) (59) -8.5% (945) (1,014) (69) -7.3%


Increase/(Decrease) in Net Assets (808) (868) (60) -7.4% (800) (868) (68) -8.5% (1,087) (1,167) (80) -7.4%

91

INTENTIONALLY BLANK

92

Communications &Marketing

Columbia Association, Inc.DEPARTMENT OF COMMUNICATIONS AND MARKETING SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 121 121 100.0% 121 121 100.0% 140 140 100.0% Rental Income 6 6 100.0% 6 6 100.0% 6 6 100.0% Sales 5 5 100.0% 5 5 100.0% 5 5 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 132 132 100.0% 132 132 100.0% 151 151 100.0%

Expenses: Salary & Wages 1,200 1,105 (95) -7.9% 1,196 1,105 (91) -7.6% 1,600 1,490 (110) -6.9% Annual Performance Incentives 2 2 100.0% 2 2 100.0% 5 5 Contract Labor Payroll Taxes 97 85 (12) -12.4% 91 85 (6) -6.6% 129 119 (10) -7.8% Employee Benefits 218 186 (32) -14.7% 189 186 (3) -1.6% 290 249 (41) -14.1% Cost Of Sales 14 14 100.0% 14 14 100.0% 14 14 100.0% Operating Supplies/Expenses 1,403 1,315 (88) -6.3% 1,280 1,315 35 2.7% 1,868 1,869 1 0.1% Insurance Fees 122 152 30 24.6% 65 152 87 133.8% 163 195 32 19.6% Rentals 156 169 13 8.3% 149 169 20 13.4% 208 223 15 7.2% Taxes 2 1 (1) -50.0% 1 1 2 2 Utilities 12 11 (1) -8.3% 10 11 1 10.0% 16 16 Repairs & Maintenance 51 28 (23) -45.1% 81 28 (53) -65.4% 68 46 (22) -32.4% Comm. Assoc. Annual Charge Share Depreciation 18 17 (1) -5.6% 16 17 1 6.3% 24 31 7 29.2% Interest Expense Allocation 1 (1) -100.0% 1 (1) -100.0% 1 1 Alloc. of Selling Expenses (1,135) (1,046) 89 7.8% (1,102) (1,046) 56 5.1% (1,509) (1,415) 94 6.2% Alloc. of Department's Admin. Alloc. of Branding and Media Production (2,145) (2,031) 114 5.3% (1,977) (2,031) (54) -2.7% (2,865) (2,837) 28 1.0%


Increase/(Decrease) in Net Assets from Operations 124 124 100.0% 124 124 100.0% 143 143 100.0%


Increase/(Decrease) in Net Assets 124 124 100.0% 124 124 100.0% 143 143 100.0%

93

COMMUNICATIONS AND MARKETING ADMINISTRATION

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


The variances in Direct Membership Income and Membership Allocations versus prior year are primarily due to the new membership restructure and resulting change in the allocation methodology in the Lawson Financial Management System: membership revenue is now credited to various facilities directly and the Customer & Member Service Center receives no membership revenue allocation. The variance in Fees Income versus the prior year is related to the change in the membership allocation methodology. The fees for the past-due accounts are reported in the Division of Customer and Member Services. The variances in Fees Expenses versus Budget and prior year are primarily due to a marketing assessment conducted by an outside consultant requested by the President’s office. The variance in Repairs and Maintenance versus the prior year is related to fewer needed repairs and maintenance of existing equipment since extensive service was performed in FY 17.

94

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




Income: Annual Charge Tuition & Enrollment Direct Memberships (10,617) 10,617 100.0% Fees (203) 203 100.0% Rental Income Sales (4) 4 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations 10,824 (10,824) -100.0%

Total Income

Expenses: Salary & Wages 239 227 (12) -5.0% 213 227 14 6.6% 319 319 Annual Performance Incentives Contract Labor Payroll Taxes 17 15 (2) -11.8% 13 15 2 15.4% 23 23 Employee Benefits 36 37 1 2.8% 30 37 7 23.3% 48 48 Cost Of Sales Operating Supplies/Expenses 29 22 (7) -24.1% 30 22 (8) -26.7% 39 39 Insurance Fees 5 67 62 1240.0% 4 67 63 1575.0% 7 69 62 885.7% Rentals 10 11 1 10.0% 9 11 2 22.2% 13 13 Taxes Utilities 1 1 1 1 1 1 Repairs & Maintenance 12 3 (9) -75.0% 28 3 (25) -89.3% 16 5 (11) -68.8% Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation 1 (1) -100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. (349) (383) (34) -9.7% (329) (383) (54) -16.4% (466) (517) (51) -10.9% Alloc. of Branding and Media Production





95

DIVISION OF CUSTOMER AND MEMBER SERVICES

Alloc. of Selling ExpensesVariance Amount Variance %


The variances in Direct Membership Income and Membership Allocations versus prior year are primarily due to the new membership restructure and resulting change in the allocation methodology in the Lawson Financial Management System: membership revenue is now credited to various facilities directly and the Customer & Member Service Center receives no membership revenue allocation. The variance in Fees Income versus Budget is primarily related to past-due account fees which are not budgeted. The variance in Fees Income versus prior year is related to the change in the membership allocation methodology. The variances in Salary & Wages versus the prior year and in Employee Benefits versus Budget are primarily due to an organizational staffing change that moved Corporate Sales to Sport & Fitness.

96

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




Income: Annual Charge Tuition & Enrollment Direct Memberships 10,617 (10,617) -100.0% Fees 121 121 100.0% 203 121 (82) -40.4% 140 140 100.0% Rental Income Sales 3 3 100.0% 4 3 (1) -25.0% 3 3 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations (10,824) 10,824 100.0%

Total Income 124 124 100.0% 124 124 100.0% 143 143 100.0%

Expenses: Salary & Wages 368 278 (90) -24.5% 404 278 (126) -31.2% 490 380 (110) -22.4% Annual Performance Incentives 1 1 Contract Labor Payroll Taxes 32 24 (8) -25.0% 32 24 (8) -25.0% 42 32 (10) -23.8% Employee Benefits 65 34 (31) -47.7% 54 34 (20) -37.0% 86 45 (41) -47.7% Cost Of Sales Operating Supplies/Expenses 437 476 39 8.9% 397 476 79 19.9% 580 630 50 8.6% Insurance Fees 4 3 (1) -25.0% 6 3 (3) -50.0% 6 6 Rentals 89 94 5 5.6% 86 94 8 9.3% 119 125 6 5.0% Taxes 1 1 1 1 100.0% 1 1 Utilities 6 5 (1) -16.7% 5 5 8 8 Repairs & Maintenance 1 (1) -100.0% 1 (1) -100.0% 1 1 Comm. Assoc. Annual Charge Share Depreciation 10 1 (9) -90.0% (1) 1 2 200.0% 13 13 Interest Expense Allocation 1 (1) -100.0% 1 1 Alloc. of Selling Expenses (1,135) (1,046) 89 7.8% (1,102) (1,046) 56 5.1% (1,509) (1,415) 94 6.2% Alloc. of Department's Admin. 121 130 9 7.4% 118 130 12 10.2% 161 172 11 6.8% Alloc. of Branding and Media Production


Increase/(Decrease) in Net Assets from Operations 124 124 100.0% 124 124 100.0% 143 143 100.0%


Increase/(Decrease) in Net Assets 124 124 100.0% 124 124 100.0% 143 143 100.0%

97

DIVISION OF BRANDING AND MEDIA PRODUCTION

Alloc. of Branding and Media ProductionVariance Amount Variance %


The variance in Fees Expense versus Budget is due to a project delay with an agency for a large-scale branding effort, which should be complete by the end of FY18, and less than expected use of an outside PR firm. The variance in Fees Expense versus the prior year is primarily due to the addition of predictive modeling services to assist in more effective targeting of marketing tactics, related to direct mail and email broadcasts. The variance in Repairs & Maintenance versus the prior year is primarily due to fewer needed repairs and maintenance of existing equipment since extensive service was performed in FY 17.

98

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




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

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

Expenses: Salary & Wages 593 600 7 1.2% 579 600 21 3.6% 791 791 Annual Performance Incentives 2 2 100.0% 2 2 100.0% 4 4 Contract Labor Payroll Taxes 48 46 (2) -4.2% 46 46 64 64 Employee Benefits 117 115 (2) -1.7% 105 115 10 9.5% 156 156 Cost Of Sales 14 14 100.0% 14 14 100.0% 14 14 100.0% Operating Supplies/Expenses 937 817 (120) -12.8% 853 817 (36) -4.2% 1,249 1,200 (49) -3.9% Insurance Fees 113 82 (31) -27.4% 55 82 27 49.1% 150 120 (30) -20.0% Rentals 57 64 7 12.3% 54 64 10 18.5% 76 85 9 11.8% Taxes 1 (1) -100.0% 1 (1) -100.0% 1 1 Utilities 5 5 4 5 1 25.0% 7 7 Repairs & Maintenance 38 25 (13) -34.2% 52 25 (27) -51.9% 51 40 (11) -21.6% Comm. Assoc. Annual Charge Share Depreciation 8 16 8 100.0% 17 16 (1) -5.9% 11 18 7 63.6% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 228 253 25 11.0% 211 253 42 19.9% 305 345 40 13.1% Alloc. of Branding and Media Production (2,145) (2,031) 114 5.3% (1,977) (2,031) (54) -2.7% (2,865) (2,837) 28 1.0%





99

INTENTIONALLY BLANK

100

Office of the President

Columbia Association, Inc.OFFICE OF THE PRESIDENT SUMMARYFor the Period Ended January 31, 2018

($000's)




Total Income

Expenses: Salary & Wages 838 843 5 0.6% 844 843 (1) -0.1% 1,122 1,131 9 0.8% Annual Performance Incentives 1 1 1 1 100.0% 18 18 Contract Labor 2 (2) -100.0% 7 7 Payroll Taxes 51 49 (2) -3.9% 50 49 (1) -2.0% 72 72 Employee Benefits 134 127 (7) -5.2% 128 127 (1) -0.8% 178 178 Cost Of Sales Operating Supplies/Expenses 87 73 (14) -16.1% 56 73 17 30.4% 104 104 Insurance 9 6 (3) -33.3% 4 6 2 50.0% 12 6 (6) -50.0% Fees 209 408 199 95.2% 171 408 237 138.6% 301 436 135 44.9% Rentals 40 48 8 20.0% 41 48 7 17.1% 52 55 3 5.8% Taxes 1 (1) -100.0% 1 1 Utilities 4 7 3 75.0% 6 7 1 16.7% 6 7 1 16.7% Repairs & Maintenance 3 (3) -100.0% 4 4 Comm. Assoc. Annual Charge Share Depreciation 5 (5) -100.0% 8 8 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production


Increase/(Decrease) in Net Assets from Operations (1,384) (1,562) (178) -12.9% (1,300) (1,562) (262) -20.2% (1,885) (2,027) (142) -7.5%


Increase/(Decrease) in Net Assets (1,384) (1,562) (178) -12.9% (1,300) (1,562) (262) -20.2% (1,885) (2,027) (142) -7.5%

101

PRESIDENT'S OFFICE


Variance %

Year-to-Date Actual vs. Budget (17) -4.8%This Year’s Actual vs. Last Year’s Actual - 0.0%Current Estimate vs. Budget (30) -6.3%


102

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





Total Income

Expenses: Salary & Wages 237 263 26 11.0% 260 263 3 1.2% 316 346 30 9.5% Annual Performance Incentives 15 15 Contract Labor Payroll Taxes 12 12 14 12 (2) -14.3% 18 18 Employee Benefits 23 28 5 21.7% 27 28 1 3.7% 31 31 Cost Of Sales Operating Supplies/Expenses 53 47 (6) -11.3% 39 47 8 20.5% 61 61 Insurance 2 3 1 50.0% 2 3 1 50.0% 3 3 Fees 7 2 (5) -71.4% 15 2 (13) -86.7% 10 10 Rentals 10 11 1 10.0% 9 11 2 22.2% 13 13 Taxes Utilities 2 3 1 50.0% 3 3 3 3 Repairs & Maintenance 3 (3) -100.0% 4 4 Comm. Assoc. Annual Charge Share Depreciation 3 (3) -100.0% 4 4 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production

Total Operating Expenses 352 369 17 4.8% 369 369 478 508 30 6.3%

Increase/(Decrease) in Net Assets from Operations (352) (369) (17) -4.8% (369) (369) (478) (508) (30) -6.3%


Increase/(Decrease) in Net Assets (352) (369) (17) -4.8% (369) (369) (478) (508) (30) -6.3%

103

GENERAL COUNSEL


Variance %


The variances in Fees Expenses in all three categories are primarily due to an unusual number of administrative agency complaints and litigation matters through the third quarter. Fees Expense is expected to be over budget at year-end.

104

Columbia Association, Inc. OFFICE OF THE PRESIDENT GENERAL COUNSEL





Total Income

Expenses: Salary & Wages 256 255 (1) -0.4% 261 255 (6) -2.3% 345 345 Annual Performance Incentives 1 1 Contract Labor 2 (2) -100.0% 7 7 Payroll Taxes 14 14 14 14 21 21 Employee Benefits 41 40 (1) -2.4% 39 40 1 2.6% 54 54 Cost Of Sales Operating Supplies/Expenses 11 9 (2) -18.2% 6 9 3 50.0% 15 15 Insurance 2 3 1 50.0% 2 3 1 50.0% 3 3 Fees 155 356 201 129.7% 137 356 219 159.9% 206 356 150 72.8% Rentals 10 16 6 60.0% 14 16 2 14.3% 13 16 3 23.1% Taxes Utilities 1 2 1 100.0% 2 2 2 2 Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation 1 (1) -100.0% 2 2 Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





105

INTERNAL AUDIT


Variance %

Year-to-Date Actual vs. Budget (4) -1.6%This Year’s Actual vs. Last Year’s Actual (41) -19.1%Current Estimate vs. Budget - 0.0%


106

Columbia Association, Inc. OFFICE OF THE PRESIDENT INTERNAL AUDIT





Total Income

Expenses: Salary & Wages 167 168 1 0.6% 158 168 10 6.3% 223 223 Annual Performance Incentives 1 1 Contract Labor Payroll Taxes 13 13 12 13 1 8.3% 17 17 Employee Benefits 31 27 (4) -12.9% 24 27 3 12.5% 41 41 Cost Of Sales Operating Supplies/Expenses 8 9 1 12.5% 4 9 5 125.0% 11 11 Insurance Fees 21 28 7 33.3% 7 28 21 300.0% 28 28 Rentals 10 10 9 10 1 11.1% 13 13 Taxes Utilities 1 1 1 1 1 1 Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation 1 (1) -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 252 256 4 1.6% 215 256 41 19.1% 337 337

Increase/(Decrease) in Net Assets from Operations (252) (256) (4) -1.6% (215) (256) (41) -19.1% (337) (337)


Increase/(Decrease) in Net Assets (252) (256) (4) -1.6% (215) (256) (41) -19.1% (337) (337)

107

PLANNING AND COMMUNITY AFFAIRS


Variance %



108

Columbia Association, Inc. OFFICE OF THE PRESIDENT PLANNING AND COMMUNITY AFFAIRS For the Period Ended January 31, 2018

($000's)




Total Income

Expenses: Salary & Wages 178 157 (21) -11.8% 165 157 (8) -4.8% 238 217 (21) -8.8% Annual Performance Incentives 1 1 1 1 100.0% 1 1 Contract Labor Payroll Taxes 12 10 (2) -16.7% 10 10 16 16 Employee Benefits 39 32 (7) -17.9% 38 32 (6) -15.8% 52 52 Cost Of Sales Operating Supplies/Expenses 15 8 (7) -46.7% 7 8 1 14.3% 17 17 Insurance 5 (5) -100.0% 6 (6) -100.0% Fees 26 22 (4) -15.4% 12 22 10 83.3% 57 42 (15) -26.3% Rentals 10 11 1 10.0% 9 11 2 22.2% 13 13 Taxes 1 (1) -100.0% 1 1 Utilities 1 1 100.0% 1 1 100.0% 1 1 100.0% Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





109

INTENTIONALLY BLANK

110

Administrative Services

Columbia Association, Inc.DEPARTMENT OF ADMINISTRATIVE SERVICES SUMMARY




Income: Annual Charge 38,495 38,852 357 0.9% 37,144 38,852 1,708 4.6% 38,548 38,852 304 0.8% Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals 6 (6) -100.0% Other Income 62 160 98 158.1% 110 160 50 45.5% 83 180 97 116.9% Membership Allocations

Total Income 38,557 39,012 455 1.2% 37,260 39,012 1,752 4.7% 38,631 39,032 401 1.0%

Expenses: Salary & Wages 2,720 2,532 (188) -6.9% 2,605 2,532 (73) -2.8% 3,626 3,413 (213) -5.9% Annual Performance Incentives 3 6 3 100.0% 3 6 3 100.0% 10 10 Contract Labor 5 21 16 320.0% 21 21 100.0% 7 23 16 228.6% Payroll Taxes 192 183 (9) -4.7% 192 183 (9) -4.7% 256 241 (15) -5.9% Employee Benefits 512 440 (72) -14.1% 409 440 31 7.6% 685 594 (91) -13.3% Cost Of Sales 1 1 100.0% 1 1 100.0% 1 1 100.0% Operating Supplies/Expenses 332 299 (33) -9.9% 187 299 112 59.9% 458 485 27 5.9% Insurance 52 59 7 13.5% 47 59 12 25.5% 69 69 Fees 484 253 (231) -47.7% 316 253 (63) -19.9% 741 616 (125) -16.9% Rentals 215 248 33 15.3% 216 248 32 14.8% 286 321 35 12.2% Taxes 29 18 (11) -37.9% 19 18 (1) -5.3% 39 27 (12) -30.8% Utilities 387 340 (47) -12.1% 291 340 49 16.8% 517 517 Repairs & Maintenance 619 615 (4) -0.6% 533 615 82 15.4% 773 773 Comm. Assoc. Annual Charge Share Depreciation 280 265 (15) -5.4% 266 265 (1) -0.4% 373 360 (13) -3.5% Interest Expense Allocation (52) (115) (63) -121.2% (95) (115) (20) -21.1% (68) (102) (34) -50.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production (3) 3 100.0% (6) 6 100.0% (4) 4 100.0%


Increase/(Decrease) in Net Assets from Operations 32,782 33,847 1,065 3.2% 32,277 33,847 1,570 4.9% 30,863 31,684 821 2.7%

Alloc. of Admin. Serv. Expenses (5,458) (5,324) 134 2.5% (5,109) (5,324) (215) -4.2% (7,226) (7,174) 52 0.7%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets 38,240 39,171 931 2.4% 37,386 39,171 1,785 4.8% 38,089 38,858 769 2.0%

111

HUMAN RESOURCES


Variance %



112

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESHUMAN RESOURCES





Total Income

Expenses: Salary & Wages 559 492 (67) -12.0% 589 492 (97) -16.5% 745 672 (73) -9.8% Annual Performance Incentives 1 2 1 100.0% 1 2 1 100.0% 2 2 Contract Labor 1 21 20 2000.0% 21 21 100.0% 2 21 19 950.0% Payroll Taxes 42 36 (6) -14.3% 46 36 (10) -21.7% 57 48 (9) -15.8% Employee Benefits 121 93 (28) -23.1% 76 93 17 22.4% 161 126 (35) -21.7% Cost Of Sales 1 1 100.0% 1 1 100.0% 1 1 100.0% Operating Supplies/Expenses 72 52 (20) -27.8% 55 52 (3) -5.5% 96 86 (10) -10.4% Insurance Fees 30 27 (3) -10.0% 47 27 (20) -42.6% 40 40 Rentals 47 53 6 12.8% 46 53 7 15.2% 62 62 Taxes Utilities 3 1 (2) -66.7% 1 1 4 4 Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production

Total Operating Expenses 876 778 (98) -11.2% 861 778 (83) -9.6% 1,169 1,062 (107) -9.2%

Increase/(Decrease) in Net Assets from Operations (876) (778) 98 11.2% (861) (778) 83 9.6% (1,169) (1,062) 107 9.2%


Increase/(Decrease) in Net Assets (876) (778) 98 11.2% (861) (778) 83 9.6% (1,169) (1,062) 107 9.2%

113

INFORMATION TECHNOLOGY


Variance %


The variances in Operating Supplies/Expenses versus Budget and the prior year are associated with lower miscellaneous operating supplies, PC hardware and software, travel and meeting, and employee development expenses than anticipated and versus FY 17. There is a delay in hardware purchases with our contracted vendor due to a recent acquisition. The variances in Fees Expenses versus Budget and the prior year are primarily timing related due to lower computer consulting costs related to professional services for the budget software and a delay in a new phone system. The year-end estimate has been adjusted accordingly.

114

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESINFORMATION TECHNOLOGY




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

Total Income 6 (6) -100.0%

Expenses: Salary & Wages 708 619 (89) -12.6% 647 619 (28) -4.3% 943 833 (110) -11.7% Annual Performance Incentives 1 1 100.0% 1 1 100.0% 2 2 Contract Labor 4 (4) -100.0% 5 2 (3) -60.0% Payroll Taxes 44 44 48 44 (4) -8.3% 58 55 (3) -5.2% Employee Benefits 118 91 (27) -22.9% 95 91 (4) -4.2% 158 125 (33) -20.9% Cost Of Sales Operating Supplies/Expenses 158 34 (124) -78.5% 70 34 (36) -51.4% 210 120 (90) -42.9% Insurance 6 7 1 16.7% 7 7 8 8 Fees 193 30 (163) -84.5% 86 30 (56) -65.1% 297 172 (125) -42.1% Rentals 56 68 12 21.4% 58 68 10 17.2% 75 90 15 20.0% Taxes 18 5 (13) -72.2% 10 5 (5) -50.0% 24 12 (12) -50.0% Utilities 378 334 (44) -11.6% 286 334 48 16.8% 504 504 Repairs & Maintenance 611 608 (3) -0.5% 521 608 87 16.7% 763 763 Comm. Assoc. Annual Charge Share Depreciation 280 265 (15) -5.4% 266 265 (1) -0.4% 373 360 (13) -3.5% Interest Expense Allocation 7 7 100.0% 10 7 (3) -30.0% 1 9 8 800.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





115

ACCOUNTING/PAYROLL


Variance %



116

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESACCOUNTING/PAYROLL





Total Income

Expenses: Salary & Wages 1,248 1,216 (32) -2.6% 1,171 1,216 45 3.8% 1,664 1,634 (30) -1.8% Annual Performance Incentives 2 2 2 2 5 5 Contract Labor Payroll Taxes 90 87 (3) -3.3% 83 87 4 4.8% 120 117 (3) -2.5% Employee Benefits 237 216 (21) -8.9% 204 216 12 5.9% 318 295 (23) -7.2% Cost Of Sales Operating Supplies/Expenses 95 79 (16) -16.8% 61 79 18 29.5% 143 143 Insurance 46 52 6 13.0% 40 52 12 30.0% 61 61 Fees 261 196 (65) -24.9% 183 196 13 7.1% 404 404 Rentals 97 111 14 14.4% 98 111 13 13.3% 129 149 20 15.5% Taxes 11 13 2 18.2% 9 13 4 44.4% 15 15 Utilities 6 5 (1) -16.7% 4 5 1 25.0% 9 9 Repairs & Maintenance 8 7 (1) -12.5% 12 7 (5) -41.7% 10 10 Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation 4 4 100.0% 11 4 (7) -63.6% 6 6 100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





117

PURCHASING


Variance %



118

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESPURCHASING




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

Total Income

Expenses: Salary & Wages 205 205 198 205 7 3.5% 274 274 Annual Performance Incentives 1 1 100.0% 1 1 100.0% 1 1 Contract Labor Payroll Taxes 16 16 15 16 1 6.7% 21 21 Employee Benefits 36 40 4 11.1% 34 40 6 17.6% 48 48 Cost Of Sales Operating Supplies/Expenses 7 14 7 100.0% 1 14 13 1300.0% 9 16 7 77.8% Insurance Fees Rentals 15 16 1 6.7% 14 16 2 14.3% 20 20 Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





119

ANNUAL CHARGEVariance Amount

Variance %

Year-to-Date Actual vs. Budget 357 0.9%This Year’s Actual vs. Last Year’s Actual 1,708 4.6%Current Estimate vs. Budget 304 0.8%

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

120

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESANNUAL CHARGE




Income: Annual Charge 38,495 38,852 357 0.9% 37,144 38,852 1,708 4.6% 38,548 38,852 304 0.8% Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 62 160 98 157.0% 110 160 50 45.5% 83 180 97 116.8% Membership Allocations

Total Income 38,557 39,012 455 1.2% 37,254 39,012 1,758 4.7% 38,631 39,032 401 1.0%

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 120 120 100.0% 120 120 100.0% 120 120 100.0% Insurance Fees Rentals Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation (52) (126) (74) -142.3% (116) (126) (10) -8.6% (69) (117) (48) -69.6% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production (3) 3 100.0% (6) 6 100.0% (4) 4 100.0%

Total Operating Expenses (55) (6) 49 89.1% (122) (6) 116 95.1% (73) 3 76 104.1%

Increase/(Decrease) in Net Assets from Operations 38,612 39,018 406 1.1% 37,376 39,018 1,642 4.4% 38,704 39,029 325 0.8%


Increase/(Decrease) in Net Assets 38,265 38,685 420 1.1% 37,083 38,685 1,602 4.3% 38,236 38,564 328 0.9%

121

INTENTIONALLY BLANK

122

Board of Directors

INTENTIONALLY BLANK

123

BOARD OF DIRECTORS


Variance %



124

Columbia Association, Inc.BOARD OF DIRECTORS





Total Income

Expenses: Salary & Wages 5 1 (4) -80.0% 1 1 7 7 Annual Performance Incentives Contract Labor Payroll Taxes 1 1 Employee Benefits Cost Of Sales Operating Supplies/Expenses 29 17 (12) -41.4% 18 17 (1) -5.6% 39 30 (9) -23.1% Insurance 22 26 4 18.2% 21 26 5 23.8% 30 34 4 13.3% Fees 25 4 (21) -84.0% 4 4 33 12 (21) -63.6% Rentals Taxes 1 1 Utilities Repairs & Maintenance 2 (2) -100.0% 3 1 (2) -66.7% Comm. Assoc. Annual Charge Share Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production 5 3 (2) -40.0% 2 3 1 50.0% 6 5 (1) -16.7%





125

INTENTIONALLY BLANK

126

Village CommunityAssociations

INTENTIONALLY BLANK

127

VILLAGE COMMUNITY ASSOCIATIONS


Variance %


The variance in Fees Expenses versus Budget through the third quarter is due to the timing of higher consulting and legal fees related to the Architectural Resource Committee. Fees Expense is expected to end the year on budget.

128

Columbia Association, Inc. VILLAGE COMMUNITY ASSOCIATIONSVILLAGE COMMUNITY ASSOCIATIONSFor the Period Ended January 31, 2018

($000's)



Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 11 11 100.0% 9 11 2 22.2% 11 11 100.0% Membership Allocations

Total Income 11 11 100.0% 9 11 2 22.2% 11 11 100.0%

Expenses: Salary & Wages (1) 1 100.0% Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses Insurance 23 21 (2) -8.7% 20 21 1 5.0% 30 30 Fees 172 232 60 34.9% 212 232 20 9.4% 229 232 3 1.3% Rentals 1 1 100.0% 1 1 100.0% 1 1 100.0% Taxes 7 2 (5) -71.4% 2 2 7 7 Utilities 6 9 3 50.0% 8 9 1 12.5% 8 9 1 12.5% Repairs & Maintenance 283 233 (50) -17.7% 190 233 43 22.6% 377 377 Comm. Assoc. Annual Charge Share 2,428 2,416 (12) -0.5% 2,380 2,416 36 1.5% 3,239 3,239 Depreciation 670 627 (43) -6.4% 596 627 31 5.2% 894 894 Interest Expense Allocation 65 56 (9) -13.8% 72 56 (16) -22.2% 87 76 (11) -12.6% Alloc. of Selling Expenses Alloc. of Department's Admin. 31 31 29 31 2 6.9% 41 41 Alloc. of Branding and Media Production 199 192 (7) -3.5% 186 192 6 3.2% 270 270





129

INTENTIONALLY

BLANK

130

Capital

CURRENTAPPROVED EXPENDITURES YEAR TOBUDGET - THROUGH DATE REMAINING

THROUGH 1/31/2018 1/31/2018 COMMITMENTS BALANCE

Capital Projects Approved in FY 2011-2018:Category I Projects 8,297$ 5,721$ 1,523$ 1,053$ Category II Projects 25,231$ 16,970$ 4,578$ 3,683$ Category III Projects 3,484$ 1,601$ 901$ 982$

Subtotal - Capital Projects Approved in FY 2011-2018 37,012$ 24,292$ 7,002$ 5,718$

Less: Projects closing in the third quarter of FY 2018 1,408$ 1,196$ 212$

TOTAL 35,604$ 23,096$ 7,002$ 5,506$

Projects projected to close in the fourth quarter of FY 2018 2,116$ 1,220$ 288$ 608$ -$

Projects projected to close later than FY 2018 33,488$ 21,876$ 6,714$ 4,898$

TOTAL - active projects as of January 31, 2018 35,604$ 23,096$ 7,002$ 5,506$

Category I - Capital projects approved by the Board of Directors that are focused on meeting the Board's strategic goals and providing improved quality of life venues for Columbia residents. Specifically identified and approved by the Board in the budget process.

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

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

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

COLUMBIA ASSOCIATIONCAPITAL BUDGET SUMMARY - $ in 000's

131

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

Category I, II and III Projects Code Year Budget Budget Revisions Budget 01/31/18 Commitment Balance Date

CATEGORY I PROJECTS

WL-Phase I - Dredging & Sediment Eng. RT4 2011 75 75 75 63 12 04/19 WL-Phase II - Dredging & Sediment Eng. RT5 2011 100 100 100 90 10 04/19 Watershed Retrofit - LE-RRI-020 RU4 2011 118 348 348 337 11 0 04/18

Maint Facility - Stormwater Detention Pond SE6 2014 58 90 90 11 2 77 04/18

Watershed Improvements Projects P02-15-3 2015 440 316 316 244 30 42 04/19

Columbia Wide - Water Quality P02-16-1 2016 75 175 175 62 28 85 07/18 Watershed Improvements Projects P02-16-3 2016 410 410 410 257 30 123 04/19

Going Green Energy Initiatives $200K GGP-17 2017 SportsPark - LED & Controls Upgrade GGP-17-8 2017 30 30 30 13 15 2 06/18 CG - Electric Vehicle Charging Station GGP-17-13 2017 10 10 10 5 1 4 04/18

Building Energy Retrofits $200K BER-17 2017 HG Maint Fac - Radiant Heat Upgrade BER-17-13 2017 19 19 19 18 1 06/18

SC Repairs & Splashdown Replacement** Z17-17-1 2017 2,100 2,100 2,100 2,089 11 0 06/18 Watershed Improvements Projects * P02-17-2 2017 70 38 38 38 0 01/18 WL-Maintenance Dredging Land Modif P02-17-3 2017 1,000 1,000 1,000 243 549 208 06/18

Going Green Energy Initiatives $200K GGP-18 2018 Ice Rink - LED Upgrade * GGP-18-1 2018 40 40 40 36 4 01/18

L. Kittamaqundi Dock - LED Upgrade * GGP-18-2 2018 30 30 30 26 4 01/18 HC - Kahler Hall - EV Charging Station * GGP-18-6 2018 8 8 8 7 1 01/18 TSSC - EV Charging Station * GGP-18-7 2018 5 5 5 3 2 01/18 OBCC - EV Charging Station * GGP-18-8 2018 5 5 5 4 1 01/18 Tennis - AC - Lighting Controls * GGP-18-9 2018 7 7 7 6 1 01/18 Aqu-Dorsey Search Pool-LED/Solar Install GGP-18-11 2018 40 40 40 40 0 06/18

Columbia Association, Inc.Capital Budget - Current Projects

Category I, II and III Projects - Beginning FY 2011January 31, 2018

(000's)

132





(000's)

Building Energy Retrofits $200K BER-18 2018 TSSC - Exhaust Fan Upgrade BER-18-1 2018 11 11 11 9 2 06/18 Art Center - HVAC Upgrade * BER-18-3 2018 5 5 5 4 1 01/18 AC - HVAC Upgrade BER-18-4 2018 5 15 15 8 5 2 06/18 CG - Economizer Upgrade * BER-18-5 2018 12 12 12 10 2 01/18 TSSC - Economizer Upgrade BER-18-6 2018 15 15 15 8 5 2 03/18 TSSC - LED Upgrade BER-18-7 2018 13 13 13 12 1 04/18

Swim Center Repairs Z17-18-1 2018 2,900 2,900 2,900 2,034 724 142 12/18 Columbia Wide Pathway Connectivity P02-18-1 2018 150 150 150 117 18 15 06/18 Watershed Improvements Projects P02-18-2 2018 330 330 330 6 15 309 12/18

Subtotal Category I 8,081 8,297 0 8,297 5,721 1,523 1,053

133





(000's)

CATEGORY II PROJECTS

Hickory Ridge Park - Planning, Design SF7 2014 150 150 150 48 102 Pending IT - Employee Self-Service * DR3 2014 61 61 61 61 01/18

AC - Exterior Renovations Z02-15-1 2015 180 180 180 1 179 0 07/18 Haven on the Lake - Construction Funds** Z18-15-1 2015 5,219 5,219 5,219 5,113 3 103 12/18 Long Reach - Tennis Facility * Z10-15-2 2015 350 350 350 349 1 01/18 OM - Pushcart Pond Engineering P02-15-7 2015 30 30 30 30 10/18 Hickory Ridge Park, Phase I P02-15-8 2015 200 200 200 200 Pending IT - Virtual Desktop Infrastructure * A03-15-1 2015 50 50 50 50 01/18

SC - Engineering & Construction Serv Z11-16-3 2016 150 150 150 94 56 0 12/18 CG - Roofing Z04-16-1 2016 350 350 350 53 297 0 08/18 FHGC - Outing Pavilion Z06-16-1 2016 50 50 50 24 26 12/18 Horse Center - Barn Roof Replacement Z08-16-1 2016 243 243 243 2 241 07/18 Sales & Marketing-Internal Digital Signage M02-16-1 2016 200 200 200 142 7 51 04/18 HC - Village Signs Planning Funds P02-16-4 2016 20 35 35 26 9 06/18 IT - Enterprise Network Enhancements A03-16-1 2016 150 150 150 57 8 85 06/18 TC - Signage P02-16-8 2016 46 46 46 5 41 Pending

FHGC - Facility Improvements, Plan Funds Z06-17-1 2017 75 75 75 63 12 0 07/18 Horse Center - Barn Roof, Phase II Z08-17-1 2017 350 350 350 350 07/18 IT Improvements, Phase I A03-17-1 2017 150 150 150 150 Pending LR Tennis Facility - Construction Funds Z10-17-1 2017 8,000 8,000 8,000 5,389 2,611 0 12/18 LR - Waiting Spring Pond, Plan Funds P02-17-5 2017 70 70 70 56 14 0 12/18 OM - Pushcart Pond - Construction Funds P02-17-6 2017 300 300 300 300 10/18 Open Space - Sediment Placement Site P02-17-7 2017 500 500 500 433 57 10 07/18

AC - Facility Improvements Const Funds Z02-18-1 2018 2,100 2,100 2,100 1,766 283 51 12/18 CG - HVAC Projects, Phase II Z04-18-1 2018 300 300 300 243 46 11 06/18 CG - Roof, Additional Section Z04-18-2 2018 100 100 100 4 91 5 08/18 OSM - Vehicles and Equipment P02-18-3 2018 335 335 335 157 120 58 04/18 FHGC - Facility Improvements Const Fds Z06-18-1 2018 350 350 350 11 264 75 07/18

134





(000's)

Harper's Choice Village - Sign Repl. P02-18-4 2018 80 80 80 28 31 21 08/18 Horse Ctr - Barn Roof Repl, Phase III Z08-18-1 2018 375 375 375 2 373 07/18 IR - Facility Improvements, Const Funds Z09-18-1 2018 2,400 2,400 2,400 2,245 82 73 12/18 Long Reach Stonehouse - Roofing B08-18-2 2018 350 350 350 9 5 336 Pending LR - Waiting Spring Pond P02-18-5 2018 575 575 575 1 22 552 12/18 Long Reach Tennis Facility Z10-18-1 2018 500 500 500 183 242 75 12/18 Maintenance Fac - Sprinkler System P04-18-1 2018 222 222 222 12 210 12/18 Pathway Renovations P02-18-6 2018 348 348 348 317 30 1 04/18

CA Wide - HVAC Unit Repl - $300K CAW-18 2018 WL - FRNC - Controls Upgrade CAW-18-1 2018 5 5 5 5 06/18 DS - Linden Hall - HVAC * CAW-18-2 2018 120 120 120 114 6 01/18 CG - HVAC Upgrade Design, Phase III * CAW-18-3 2018 26 26 26 23 3 01/18 HC - Kahler Hall - HVAC Replacement CAW-18-4 2018 55 55 55 46 9 06/18 DS - Linden Hall - Controls Upgrade CAW-18-5 2018 6 6 6 5 1 06/18 TC - Oakland Manor HVAC Design CAW-18-6 2018 25 25 25 24 1 06/18 SportsPark - HVAC CAW-18-7 2018 50 50 50 43 7 06/18

Subtotal Category II 25,216 25,231 0 25,231 16,970 4,578 3,683

135





(000's)

CATEGORY III PROJECTS

Fitness Clubs AC - AppAuto TV System * Z02-17-12 2017 3 8 8 8 0 01/18 AC - Free Weight Strength Equipment * Z02-17-16 2017 48 48 48 46 2 01/18 CG - AppAuto TV System * Z04-17-9 2017 3 7 7 7 0 01/18 TSSC - Security Lockers * Z16-17-16 2017 10 10 10 9 1 01/18 TSSC - Free Weight Strength Equipmen* Z16-17-19 2017 32 32 32 28 4 01/18 TSSC - Gym Floor Base * Z16-18-2 2018 14 14 14 9 5 01/18 TSSC - Chlorine Storage Tank * Z16-18-3 2018 11 11 11 10 1 01/18 TSSC - Upper Level Fitness Area Design Z16-18-5 2018 27 27 27 9 18 0 12/18 CG - KidSpace Retaining Wall * Z04-18-4 2018 42 42 42 42 0 01/18 AC - Pool Dectron Repairs Z02-18-6 2018 25 25 25 5 15 5 06/18 CG - Body Pump Equipment Z04-18-5 2018 6 6 6 5 1 0 03/18 TSSC - Pool Dehum Blower Motor/Wheel Z16-18-10 2018 5 5 5 5 0 06/18 TSSC - Structure Design, Upper Level Z16-18-11 2018 8 8 8 2 5 1 05/18 TSSC - RTU #9 Fan Motor, Blade Z16-18-12 2018 4 4 4 3 1 06/18 CG - Pool Heater * Z04-18-7 2018 7 7 7 5 2 01/18 TSSC - Studio 1 GF Stereo Z16-18-13 2018 10 10 10 10 0 03/18 CG - Moisture Remediation Design Z04-18-8 2018 7 7 7 6 1 12/18 CG - Washer * Z04-18-9 2018 9 9 9 8 1 01/18 TSSC - Free Weight Rm Floor, Phase 1 Z16-18-14 2018 10 10 10 8 2 05/18 CG - Pool Chemical Controller Z04-18-10 2018 3 3 3 3 03/18 TSSC - Lower Level Locker Rm Upgrades Z16-18-15 2018 114 114 114 1 90 23 07/18

Haven on the Lake Steam Room Drain Z18-18-1 2018 17 17 17 1 16 0 05/18

Golf Courses HG/FH - Border Collie Z07-17-11 2017 7 7 7 4 3 05/18 HG - Fairway Mowers Refurbishment * Z07-17-13 2017 14 14 14 12 2 01/18 HG - #16 Tee Leveling * Z07-18-2 2018 25 25 25 23 2 01/18 HG - Proforce Turbine Blower * Z07-18-6 2018 7 7 7 6 1 01/18 HG - Heavy Duty Utility Vehicle Z07-18-7 2018 29 21 21 21 0 03/18 HG Maint Fac - Infrared Heater Z07-18-8 2018 11 11 11 7 4 06/18 HG - Ventrac Snow Removal Attachments Z07-18-9 2018 19 19 19 19 06/18

136





(000's)

Ice Rink HVAC Shop Drawings * Z09-17-2 2017 30 30 30 21 9 01/18 ADA Bathroom Upgrades * Z09-17-3 2017 68 68 68 62 6 01/18 Domestic Hot Water Heater * Z09-18-3 2018 8 8 8 4 4 01/18 Bottle Filler Water Fountain * Z09-18-4 2018 6 6 6 6 0 01/18

Indoor/Outdoor Tennis OB/WL/RCHG - Windscreens * Z10-17-5 2017 34 34 34 25 9 01/18 RCHG - Monument Sign * Z10-18-3 2018 13 13 13 11 2 01/18

Aquatics Aquatics Office Renovation * Z11-18-11 2018 15 15 15 9 6 01/18 TH - Pool Covers * Z11-18-12 2018 9 9 9 8 1 01/18 PL - Bath House Roof Z11-18-13 2018 10 10 10 6 4 05/18 RB - Splash Pad Planning Funds Z11-18-14 2018 25 25 25 2 23 12/18 TS - MP - Coping Stone/Tile/Skimmers * Z11-18-15 2018 58 58 58 58 0 01/18 PL - Shade Structure Design Fees Z11-18-16 2018 4 4 4 1 2 1 05/18 Aquatics Storage Cage Expansion Z11-18-17 2018 5 5 5 2 3 05/18

SkatePark/SportsPark SkatePark - Skate Ramps Z14-18-1 2018 30 30 30 26 4 0 05/18 SportsPark - CCTV System * Z15-18-2 2018 9 9 9 7 2 01/18

Horse Center Barn Roof Replacement DR9 2014 120 120 120 87 30 3 07/18 Sanitary Sewer Conveyance Design * Z08-17-2 2017 10 10 10 10 0 01/18 Facility Assessment Upgrades Z08-17-3 2017 26 26 26 3 16 7 12/18

Swim Center Main Pool Backflow Preventer * Z17-18-2 2018 6 6 6 4 2 01/18

137





(000's)

Village Community Associationand Community Services Buildings and Equipment

KC - Amherst Hse - HVAC Screen Design B08-17-6 2017 11 11 11 10 1 0 05/18 OM - Other Barn - Lighting Design PF B08-17-17 2017 13 13 13 3 10 0 06/18 TC - Oakland - Veranda Sprinkler Design B08-17-22 2017 20 20 20 17 2 1 06/18 OM - Other Barn - Roof Repl Design B08-17-23 2017 4 4 4 3 1 0 06/18 OM - Teen Center - Roof Repl Design B08-17-24 2017 4 4 4 3 1 0 06/18 OM - Other Barn - Electrical Imp Design * B08-17-30 2017 11 11 11 10 1 06/18 OM - Teen Center - ADA Platform Lift B08-17-35 2017 40 40 40 31 4 5 04/18 OM - Other Barn - ADA Platform Lift B08-17-36 2017 40 40 40 37 2 1 04/18 KC - Amherst Hse - Mech Screen Wall B08-17-37 2017 18 18 18 4 3 11 05/18 TC - Oakland Manor - Sprinkler Rm Exp B08-17-38 2017 15 15 15 12 2 1 03/18 RH - Meeting Rm - Kitchen Finish Upgr B08-17-39 2017 25 25 25 3 10 12 08/18 HC - Kahler Hall - Kitchen Fan B08-18-4 2018 6 6 6 3 3 06/18 OM - Other Barn - Fire Exit Door/Hardware B08-18-5 2018 4 4 4 2 2 05/18 LR - Stonehouse - HVAC, Tamar Room * B08-18-9 2018 60 60 60 48 12 01/18 RH - Meeting Rm - Kitchen Design PF B08-18-10 2018 14 14 14 12 1 1 08/18 TC - Oakland Manor - Veranda Dry Sprin B08-18-11 2018 20 20 20 14 6 0 06/18 HC - Kahler Hall - Roof Repl Design B08-18-12 2018 22 22 22 1 17 4 10/18 WL - Slayton Hse - Roof Repl Design B08-18-13 2018 23 23 23 5 13 5 10/18 DS - Linden Hall - Roof B08-18-14 2018 62 62 62 42 5 15 05/18 HC - Kahler Hall - Ballroom Floor Refinish B08-18-15 2018 11 11 11 1 9 1 06/19 OM - Other Barn - Bulkhead Lighting B08-18-16 2018 9 9 9 1 6 2 05/18 OM - Other Barn-Elect Sys Upgrades, PI B08-18-17 2018 25 25 25 22 3 06/18 RH - Meeting Rm - Roof B08-18-18 2018 28 28 28 21 7 05/18 OM - Other Barn - Roof B08-18-19 2018 57 57 57 1 43 13 06/18 OM - Teen Center - Roof B08-18-20 2018 57 57 57 1 43 13 06/18 TC - Lakefront Audio Equipment B08-18-21 2018 5 5 5 4 1 04/18 OM - Other Barn - Silo Flooring B08-18-22 2018 6 6 6 4 2 05/18 OM - Other Barn-Elect Sys Upgrades, PII B08-18-23 2018 40 40 40 36 4 06/18 TC - Oakland Manor Ballroom Lighting B08-18-24 2018 21 21 21 14 7 08/18 RH - Mtg Rm - Plumbing/Elect Reconfig B08-18-25 2018 10 10 10 7 3 05/18 RH - Meeting Room Flooring B08-18-26 2018 10 10 10 9 1 05/18

138





(000's)

Open Space Facilities, Amenitiesand Improvements

HRVC - Planning Funds, Open Space SB3 2013 14 14 14 6 8 Pending RH - CG Drainage - Plan Funds P02-16-23 2016 10 15 15 12 3 0 08/18 Columbia Wide - Tot Lots P02-18-7 2018 150 150 150 92 13 45 04/18 Columbia Wide - Pathways P02-18-8 2018 205 205 205 128 31 46 04/18 Columbia Wide - Bridges P02-18-9 2018 240 240 240 74 6 160 04/18 WL - Columbia Rd Overpass Renovations P02-18-10 2018 180 95 95 88 4 3 12/17 LR - Glass Moon Boardwalk Renov * P02-18-12 2018 80 80 80 80 0 01/18 LR - Glass Moon Stream Restoration P02-18-13 2018 65 65 65 62 3 0 04/18 Columbia Wide - Parking Lot Renovations P02-18-17 2018 250 250 250 12 48 190 07/18 OB - L. Elkhorn Dock Deck Renovation P02-18-18 2018 95 145 145 8 54 83 04/18 OB - Neighborhood Center Sign P02-18-21 2018 11 11 11 10 1 12/18 Maint Facility - ADA Restroom Tile P04-18-2 2018 4 4 4 4 06/18

139





(000's)

Administrative Services/Building and Equipment HQ - Lobby Sound Attenuation Panels A03-18-1 2018 13 13 13 1 5 7 04/18

Communications & Marketing

Company Wide Contingency 150K DR9 2017 TSSC - Water Main - Sprinkler DR9-17-2 2017 75 75 75 57 6 12 03/18 Horse Center - Sanitary Sewer Service DR9-17-3 2017-18 58 153 153 104 49 04/18

Horse Center-Shaving Bldg Improvements DR9-18-1 2018 13 13 13 10 3 0 04/18

ADA Compliance Funding TSSC - ADA Changing Room-Pool Deck Z16-17-3 2017 51 51 51 21 10 20 04/18 OB - L. Elkhorn Pavilion ADA Accessibility P02-18-19 2018 200 200 200 1 141 58 05/18

Subtotal Category III 3,418 3,484 0 3,484 1,601 901 982

Subtotal Category I, II and III 36,715 37,012 0 37,012 24,292 7,002 5,718

Total Company Current Projects 36,715 37,012 0 37,012 24,292 7,002 5,718

140

Original Current Proposed Expend. Year ToProj Fiscal Approved Approved Budget Revised Through Date Remain

Capital Projects Code Year Budget Budget Revisions Budget 01/31/18 Commitment Balance

Category I, II and III Projects

Watershed Improvements Projects P02-17-2 2017 38 38 (38) (38) 0IR - LED Upgrade GGP-18-1 2018 40 40 (40) (36) (4)L. Kittamaqundi Dock - LED Upgrade GGP-18-2 2018 30 30 (30) (26) (4)HC - Kahler Hall - EV Charging Station GGP-18-6 2018 8 8 (8) (7) (1)TSSC - EV Charging Station GGP-18-7 2018 5 5 (5) (3) (2)OBCC - EV Charging Station GGP-18-8 2018 5 5 (5) (4) (1)Tennis - AC - Lighting Controls GGP-18-9 2018 7 7 (7) (6) (1)Art Center - HVAC Upgrade BER-18-3 2018 5 5 (5) (4) (1)CG - Economizer Upgrade BER-18-5 2018 12 12 (12) (10) (2)IT - Employee Self-Service DR3 2014 61 61 (61) 0 (61)Long Reach - Tennis Facility Z10-15-2 2015 350 350 (350) (349) (1)IT - Virtual Desktop Infrastructure A03-15-1 2015 50 50 (50) 0 (50)DS - Linden Hall - HVAC CAW-18-2 2018 120 120 (120) (114) (6)CG - HVAC Upgrade Design, Phase III CAW-18-3 2018 26 26 (26) (23) (3)AC - AppAuto TV System Z02-17-12 2017 3 8 (8) (8) 0AC - Free Weight Strength Equipment Z02-17-16 2017 48 48 (48) (46) (2)CG - AppAuto TV System Z04-17-9 2017 3 7 (7) (7) 0TSSC - Security Lockers Z16-17-16 2017 10 10 (10) (9) (1)TSSC - Free Weight Strength Equipment Z16-17-19 2017 32 32 (32) (28) (4)TSSC - Gym Floor Base Z16-18-2 2018 14 14 (14) (9) (5)TSSC - Chlorine Storage Tank Z16-18-3 2018 11 11 (11) (10) (1)CG - KidSpace Retaining Wall Z04-18-4 2018 42 42 (42) (42) 0CG - Pool Heater Z04-18-7 2018 7 7 (7) (5) (2)CG - Washer Z04-18-9 2018 9 9 (9) (8) (1)HG - Fairway Mowers Refurbishment Z07-17-13 2017 14 14 (14) (12) (2)HG - #16 Tee Leveling Z07-18-2 2018 25 25 (25) (23) (2)HG - Proforce Turbine Blower Z07-18-6 2018 7 7 (7) (6) (1)IR - HVAC Shop Drawings Z09-17-2 2017 30 30 (30) (21) (9)IR - ADA Bathroom Upgrades Z09-17-3 2017 68 68 (68) (62) (6)IR - Domestic Hot Water Heater Z09-18-3 2018 8 8 (8) (4) (4)IR - Bottle Filter Water Fountain Z09-18-4 2018 6 6 (6) (6) 0

Columbia Association, Inc.Capital Budget - Closed Projects

January 31, 2018(000's)

141

Original Current Proposed Expend. Year ToProj Fiscal Approved Approved Budget Revised Through Date Remain

Capital Projects Code Year Budget Budget Revisions Budget 01/31/18 Commitment Balance

Columbia Association, Inc.Capital Budget - Closed Projects

January 31, 2018(000's)

OB/WL/RCHG Tennis - Windscreens Z10-17-5 2017 34 34 (34) (25) (9)RCHG Tennis - Monument Sign Z10-18-3 2018 13 13 (13) (11) (2)Aquatics Office Renovation Z11-18-11 2018 15 15 (15) (9) (6)Aqu - TH - Pool Covers Z11-18-12 2018 9 9 (9) (8) (1)Aqu - MP Coping Stone/Tile/Skimmers Z11-18-15 2018 58 58 (58) (58) 0SportsPark - CCTV System Z15-18-2 2018 9 9 (9) (7) (2)Horse Ctr-Sanitary Sewer Conveyance Des Z08-17-2 2017 10 10 (10) (10) 0SC - Main Pool Backflow Preventer Z17-18-2 2018 6 6 (6) (4) (2)OM - Other Barn - Electrical Imp Design B08-17-30 2017 11 11 (11) (10) (1)LR - Stonehouse - HVAC - Tamar Room B08-18-9 2018 60 60 (60) (48) (12)LR - Glass Moon Boardwalk Renovation P02-18-12 2018 80 80 (80) (80) 0

Total Company Closed Projects 1,399 1,408 0 (1,408) (1,196) 0 (212)

142

FACILITY PROJECT YEARCURRENT

APPROVED BUDGET

REMAINING BALANCE STATUS ESTIMATED COMPLETION

DATE

ADMINISTRATIVE SERVICES

Administrative Services DR3 Information Technology - Employee Self-Service

14 61,000$ 61,000$ Closed Closed

Administrative Services A03-15-1 Virtual Desktop Infrastructure 15 50,000$ 50,000$ Closed Closed

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

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

COMMUNICATIONS & MARKETING

Sales & Marketing M02-16-1 Internal Digital Signage 16 200,000$ 51,000$ The digital signage project will focus on consistent and currentmessaging across CA facilities to team members and the public 4/18

COMMUNITY SERVICES

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

Design is complete. Project to remain open for any unforseenconditions during construction 5/18

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

Funds17 13,000$ -$

Project set to begin January 2018. Engineer to approve completedwork per contract 6/18

Town CenterB08-17-22 Oakland Manor, Veranda Sprinkler

Design17 20,000$ 1,000$

Construction ongoing. Architect/engineer to approve completed workper contract 6/18

Oakland MillsB08-17-23 Other Barn Roof Replacement

Design17 4,000$ -$

Work to begin January 2018. Engineer to approve completed work percontract 6/18

Oakland MillsB08-17-24 Teen Center Roof Replacement

Design17 4,000$ -$

Work to begin January 2018. Engineer to approve completed work percontract 6/18

Oakland MillsB08-17-30 Other Barn, Electrical Improvements

Design17 11,000$ 1,000$

Complete Complete

Oakland MillsB08-17-35 Teen Center, ADA Platform Lift 17 40,000$ 5,000$

Project is complete pending final invoices 4/18

Oakland MillsB08-17-36 Other Barn, ADA Platform Lift 17 40,000$ 1,000$

Project is complete pending final invoices 4/18

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

THIRD QUARTER FY 2018JANUARY 31, 2018

143


APPROVED BUDGET


DATE



Kings ContrivanceB08-17-37 Amherst House, Mechanical Screen

Wall17 18,000$ 11,000$

Shop drawings are under review, construction pending, will needarchitect to inspect completed work per contract 5/18

Town CenterB08-17-38 Oakland Manor, Sprinkler Room

Expansion17 15,000$ 1,000$

Construction on-going 3/18

River HillB08-17-39 Meeting Room, Kitchen Finish

Upgrades17 25,000$ 12,000$

Project to start pending design work 8/18

OPEN SPACE AND FACILITY SERVICES

Watershed Projects RT4 WL Phase I, Dredging and Sediment Engineering

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

Watershed Projects RT5 WL Phase II, Dredging and Sediment Engineering

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

4/19

Watershed Projects RU4 Watershed Retrofit - LE-RR1-020 11 348,000$ 279,000$ The construction portion of this project is finished, planting in March,weather permitting 4/18

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

Maintenance Facility SE6 Stormwater Detention Pond 14 90,000$ 77,000$ Construction to begin in March 4/18

Hickory Ridge SF7 Hickory Ridge Park, Planning and Design

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

Watershed Projects P02-15-3 Watershed Improvements Projects 15 316,000$ 42,000$ Phantom Court, Long Look and Dog Park are complete. Facilitysandfilter replacement designed. Construction pending redline of SDPand grading permit

4/19

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

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

Columbia Wide P02-16-1 Columbia Wide Water Quality 16 175,000$ 85,000$ Several projects are in permit stage. Construction to follow oncepermits have been granted 7/18

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

Harper's Choice P02-16-4 Village Signs, Planning Funds 16 35,000$ 9,000$ Design complete, waiting on permit, manufacturing and construction 6/18

144


APPROVED BUDGET


DATE



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

Pending

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

16 15,000$ -$ Design is complete. Construction is pending. Project to remain openfor any unforseen conditions during construction 8/18

Going Green Energy Initiatives

GGP-17-8 SportsPark LED & Controls Upgrade 17 30,000$ 2,000$ Project is complete pending final invoices 6/18

Going Green Energy Initiatives

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

17 10,000$ 4,000$ Project is complete pending final invoices 4/18

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

17 19,000$ 1,000$ Construction on-going 6/18

Watershed Projects P02-17-2 Watershed Improvements Projects 17 38,000$ -$ Complete 1/18

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

17 1,000,000$ 208,000$ Project is complete except for planting the wetland bench which shouldbe planted in March weather pending 6/18

Long Reach P02-17-5 Waiting Spring Pond Planning Funds 17 70,000$ -$ Design underway with CA participating in concert with the County 12/18

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

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

SPORT AND FITNESS

Horse Center DR9 Barn Roof Replacement 14 120,000$ 3,000$ Design complete, construction to be bid 7/18

Athletic Club Z02-15-1 Exterior Renovations 15 180,000$ -$ Project is complete pending final invoices 7/18

Haven on the Lake Z18-15-1 Construction Funds 15 5,219,000$ 103,000$ Project is largly capitalized. Future facility alterations pending 12/18

Tennis Z10-15-2 Tennis at Long Reach Design Funds 15 350,000$ 1,000$ Complete Complete

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

145


APPROVED BUDGET


DATE



Columbia Gym Z04-16-1 Roofing 16 350,000$ -$ Under contract for construction 8/18

Fairway Hills Golf Course Z06-16-1 Outing Pavilion 16 50,000$ 26,000$ Design for Fairway Hills pavilion is currently underway 12/18

Horse Center Z08-16-1 Barn Roof Replacement 16 243,000$ 241,000$ To be bid Spring 2018 7/18

Swim Center Z17-17-1 Repairs and Splashdown Replacement

17 2,100,000$ -$ Project is complete pending final invoices 6/18

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

17 75,000$ -$ Design effort underway 7/18

Horse Center Z08-17-1 Barn Roof Replacement, Phase II 17 350,000$ 350,000$ To be bid Spring 2018 7/18

Long Reach Z10-17-1 Tennis Facility Construction Funds 17 8,000,000$ -$ Project is on-going 12/18

Athletic Club Z02-17-12 AppAuto TV System 17 8,000$ -$ Complete Complete

Athletic Club Z02-17-16 Free Weight Strength Equipment 17 48,000$ 2,000$ Complete Complete

Columbia Gym Z04-17-9 AppAuto TV System 17 7,000$ -$ Complete Complete

Supreme Sports Club Z16-17-16 Security Lockers 17 10,000$ 1,000$ Complete Complete

Supreme Sports Club Z16-17-19 Free Weight Strength Equipment 17 32,000$ 4,000$ Complete Complete

Hobbit's Glen/Fairway Hills Golf Courses

Z07-17-11 Border Collie 17 7,000$ 3,000$ Currently searching for the boarder collie that meets all of CA'srequirements 5/18

Hobbit's Glen Golf Course Z07-17-13 Fairway Mowers Refurbishment 17 14,000$ 2,000$ Complete Complete

Ice Rink Z09-17-2 HVAC Shop Drawings 17 30,000$ 9,000$ Complete Complete

Ice Rink Z09-17-3 ADA Bathroom Upgrades 17 68,000$ 6,000$ Complete Complete

146


APPROVED BUDGET


DATE



Tennis Z10-17-5 Owen Brown, Wilde Lake, Racquet Club at Hobbit's Glen - Windscreens

17 34,000$ 9,000$ Complete Complete

Horse Center Z08-17-2 Sanitary Sewer Conveyance Design 17 10,000$ -$ Complete Complete

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

Company Wide Contingency

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

17 75,000$ 12,000$ Project is complete pending final invoices 3/18

Company Wide Contingency

DR9-17-3 Horse Center - Sanitary Sewer Service

17-18 153,000$ 49,000$ Work almost complete, final invoices pending 4/18

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

17 51,000$ 20,000$ Work almost complete, final invoices pending 4/18

Total 22,543,000$ 2,820,000$

147

Other Reports

Quarter 3 – Winter 2018 Communications & Marketing Update

Marketing Initiatives: CA launched a new membership marketing campaign theme which is CA Has It! The campaign will run for approximately 1.5 years. The campaign graphics appear on direct mail pieces, digital and mobile ads, lead landing pages, and print ads. A video explaining the choice of theme was included in the 1/5/18 employee eNewsletter and a version for external audiences was also posted on the website.

Media Relations: Notable press interactions have included coverage from the Laurel Leader and Howard County Times of the hiring of new Columbia Archives manager Lela Sewell-Williams; a press request from the Maryland Daily Record for a camps story; a press request from Howard Magazine for its annual Guide to Howard County; and the cover of Howard Magazine showing CA’s Bonnie Pace as one of its (and CA’s) many award-winners. During this time period, Columbia Association issued press releases about Excite Columbia, the information sessions for potential CA Board candidates, and applications for CA scholarships. A segment about CA’s martial arts program ran on Channel 20 (a DC station owned by Fox 5) on December 10th.

Publications: CA Monthly is now CA Update, a single page (printed on both sides) covering Community Events, CA’s Board of Directors meetings and other essential information.

Website: Photos from the Board of Directors alumni event were posted on CA’s website. The link appears on the website homepage/Board of Directors menu.

–The highest number of referrals to our website continues to be from The Baltimore Sun (because of digital advertising) and Facebook (because of regular andpaid postings).–Since July 2016, there have been nearly 3,000 opt-in forms from the website, signing up for CA Digest and other eNewsletters and notifications.–Program-specific email opt-in forms have been added to main landing pages on the website, in an effort to grow individual program listings.

Videos posted: –Village Elections: Encourages new candidates to run for their Village Boards and CA Board of Directors and come to scheduled information sessions.–2018 CA Camps: Provides residents information about CA Summer Camps and discount being offered for Early Bird Registration.–Long Reach Tennis Club: Informs residents about the new Long Reach Tennis Club and gives updates on construction, amenities that the club will have, andexpected time that the club will open.

148

20,416 20,450

20,877

20,271

20,122 20,000

21,000

22,000

FY17 Qtr3 FY17 Qtr 4 FY18 Qtr 1 FY18 Qtr 2 FY18 Qtr 3

FY17 and FY18 Total Membership Numbers by Quarter

4,518 4,515

4,555

4,667

4,629

4,400

4,525

4,650

FY17 Qtr3 FY17 Qtr 4 FY18 Qtr 1 FY18 Qtr 2 FY18 Qtr 3

FY17 and FY18 Membership Revenue by Quarter

149

CA Resident Membership

Non-Resident Membership

Total Memberships Columbia Cards

FY17 Qtr 3 13,437 6,979 20,416 3,311

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

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

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

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

2,000

4,000

6,000

8,000

10,000

12,000

14,000

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

CA Resident/Nonresident and Columbia Cardsby Quarter

CA Resident Membership

Nonresident Membership

Columbia Cards

150

FY18 Membership Plan Count Detail

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

Incr/(Decr) Play 2,984 3,112 4,055 3,898 3,855 (43) 1 Fit- Supreme Sports Club 539 664 820 994 1,191 197 1 Fit- Columbia Gym 375 451 529 600 704 104 1 Fit- Athletic Club 328 416 511 582 687 105

5 Day Golf & Play 63 64 67 3 7 Day Golf 119 114 109 (5) Golf Fit & Play 103 111 109 (2) Daily Golf2 74 71 65 (6) Subtotal: Golf 264 267 359 360 350 (10) CA Fit & Play1 15,525 15,097 14,120 13,375 12,820 (555) Haven on the Lake 401 443 483 462 515 53

Total Memberships 20,416 20,450 20,877 20,271 20,122 (149)

Columbia Cards 3,311 3,336 3,676 3,751 3,741 (10) Haven Add ons 1,328 1,275 1,294 1,224 1,139 (85)

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

2- In order to be consistent, FY18 Q1 numbers have been restated to include Daily Golf memberships.

151

1Income Qualified prior to FY18 included CA points memberships.

2Prior CA Points numbers represented total members; therefore the FY17 Qtr 4 number properly represents total CA Points memberships.

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

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

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

Haven on the Lake

CA Points

Employee

Income Qualified

Income Qualified1 Employee CA Points2 Haven on the Lake

FY17 Qtr 3 2,177 981 740 13

FY17 Qtr 4 2,202 1,061 587 13

FY18 Qtr 1 1,636 1,035 619 1

FY18 Qtr 2 1,581 935 625 0

FY18 Qtr 3 1,589 961 615 0

152

Columbia AssociationFY 18 Membership Revenue Allocation ScheduleActual Amounts vs Budget as of January 31, 2018

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

BUDGETTOTAL

ACTUAL % Variance

Outdoor Pools 546,471 798,365 617,778 540,071 5,328 4,410 972 3,629 1,170,549 1,346,475 15.0%

Swim Center 214,596 309,605 148,887 125,374 1,818 1,484 234 884 365,535 437,347 19.6%

Athletic Club 2,349,459 2,034,910 3,681 13,575 48,015 28,971 2,401,155 2,077,456 -13.5%

Columbia Gym 3,242,241 2,816,084 5,040 18,561 61,425 37,882 3,308,706 2,872,526 -13.2%

Supreme Sports Club 3,510,018 3,058,392 5,472 20,265 121,392 74,616 3,636,882 3,153,273 -13.3%

Fairway Hills Golf Club 203,328 173,594 9,063 10,438 7,002 25,724 219,393 209,756 -4.4%

Hobbit's Glen Golf Club 713,889 617,224 81,603 88,977 61,920 227,172 857,412 933,373 8.9%

Haven on the Lake 184,446 163,950 297 1,037 12,915 11,780 197,658 176,767 -10.6%

Ice Rink 36,603 52,423 29,997 28,932 234 173 7 17 66,841 81,546 22.0%

Indoor/Outdoor Tennis Clubs 80,964 118,074 88,335 77,153 1,134 914 16 35 170,449 196,176 15.1%

Member Advantage 150,002 149,994 150,002 149,994 0.0%

SkatePark 1,692 2,621 1,692 2,621 54.9%

SportsPark 32,445 47,181 22,779 19,288 234 173 8 17 55,466 66,660 20.2%

Total 912,771 1,328,268 11,111,157 9,654,972 99,414 106,570 84,649 310,918 243,747 153,248 150,002 149,994 12,601,740 11,703,971 -7.1%

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

0.0% -7.1%45.5% -13.1% 7.2% 267.3% -37.1%

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

153

Q1

CA MODEL EXPECTED COUNT

ACTUAL COUNT

COUNT VARIANCE

CA MODEL FORECAST $000 ACTUAL $000

$ VARIANCE over/(under)

%

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

$4,802.4 $4,555.2 ‐$247.2 ‐5.1%

Q2

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

$4,802.4 $4,666.6 ‐$135.8 ‐2.8%

Q3

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

$4,802.4 $4,629.5 ‐$172.9 ‐3.6%

MEMBERSHIP BENCHMARKS MEASUREMENT REPORTFISCAL YEAR 2018

154

COLUMBIA ASSOCIATION, INC.VENDOR REPORT

PAYMENTS IN EXCESS OF $75,000

VENDORCUMULATIVE AMOUNT PAID DESCRIPTION

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

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

Autlex Electric 339,653 Electrical work - various facilities

Automotive Rentals 116,283 Vehicle maintenance and repair servicesBank of America 759,760 Procurement card transactionsBarton Malow Company 2,281,168 Swim Center Construction Management Services

Bayland Consultants & Design 129,510 Engineering and Design Services Lake Sediment Management Plans

BGE 879,317 Utility Provider - Electricity/Natural GasChrysalis 138,246 Printing and Mailing ServicesClarabridge, Inc. 110,466 Customer Experience Management SoftwareClover Acquisitions, LLC 807,352 Haven on the Lake lease payments

Comcast Spotlight 116,631 Commercials -- MarketingCrawford Advisors, LLC 2,186,287 Employee insurance premiums and broker fees

CWPS, Inc. 149,865 Unified communication upgradeDG Solar Lessee II, LLC 225,596 Solar EnergyDLA Piper US LLP 345,474 Legal services

DLL Finance LLC 123,968 Golf Cart Lease Downtown Columbia Partnership 210,000 Operating GrantEcotone, Inc. 85,250 Jackson Pond Weir repairElevator Technologies, Inc. 85,171 Handicap lift - Kahler HallEmjay Engineering and Constrution 86,783 HVAC servicesEnvironmental Maintenance 691,154 Landscaping Services including mowing/trimming Expense Reduction Analysts 89,162 Merchant Card Fee Services

Fidelity Investments 868,052 Employer/employee 401K pension contributions and service fees Fidelity Mechanical Service 646,998 HVAC Maintenance and Repair ServicesFord & Harrison LLP 181,185 Legal servicesFP 6310 Hillside Center, LLC 293,957 Headquarters building leaseFP 6315 Hillside Center, LLC 235,122 Rent at Hillside CourtFresh Look 144,678 Painting Services- various facilities

Golf Irrigation Services, Inc 155,839 Hobbit's Glen Golf Club irrigation servicesGTM Architects 201,909 Architectural Services Long Reach Tennis Club

Guernsey Office Products, Inc. 145,772 Coffee Supplies

January 31, 2018

The following schedule reflects the cumulative amount paid year to date to individual vendors of $75,000 or more through January 31, 2018. In a number of instances the cumulative total was the result of several smaller purchases. Any third quarter purchase exceptions are included in the "Purchase Orders Approved with Exceptions" report for the third quarter.

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

155


PAYMENTS IN EXCESS OF $75,000January 31, 2018

Harford Alarm 84,179 Security System Upgrades and Monitoring Services

Hometown Landscape & Lawn 112,392 Slayton House Exterior Plaza Renovation

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

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

IPC USA 134,506 Supply of Diesel Fuel & Gasoline

Jacobsen A Textron Company 142,977 Golf Course Equipment, Mowers, Roller

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

Joseph Heil Company, Inc. 201,965 Water Line Services - multiple facilities

Kolb Electric, Inc. 98,129 Electrical Services

Lake Services, Inc. 203,885 Wilde Lake Dredging services

Laurel Sand & Gravel, Inc. 136,599 Asphalt products

Level Land, Inc. 111,076 Sediment site construction

Lewis Contractors 4,253,479 Construction Services - multiple locations

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

Marsh USA, Inc. 722,262 Commercial insurance premiums and broker fees

Members Today 182,782 Direct Mail Services for Marketing and Communications

Miles & Stockbridge P.C. 142,617 Legal services

Morgan Keller, Inc. 3,673,291 Construction services at Ice Rink and Athletic Club

NJR & Associates, LLC 87,460 Boundary Survey Services

Office Care 184,716 Janitorial services - Supreme Sports Club

Paetec 80,895 Telephone and Internet Services

Patrice Milani Exercise Equipment 90,552 Repair and maintenance to fitness equipment

Payne Landscaping Co. 417,696 General contracting services - various facilities

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

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

Redmiles Tree Service 163,903 Tree removal services

RRMM Architects, PC 201,840 Architectural services at the Athletic Club

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

Staples Business Advantage 109,668 Office supplies - company wide

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

Sysco Baltimore 179,639 Food for resale - Swim Center, and SAS program foods

The Baltimore Sun 371,676 Advertising and recruiting

The Lukmire Partnership 163,225 Athletic Club design services

156


PAYMENTS IN EXCESS OF $75,000January 31, 2018

Tree Services, Inc 227,213 Tree removal services

Turf Equipment & Supply, Inc. 160,234 TORO equipment and repair parts

Verizon 90,169 Local telephone service provider

Village Gardeners, Inc. 212,500 Columbia rain gardens

Windstream 159,498 Telecommunication services

Total 27,472,504

157

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

THIRD QUARTER OF FY 18

VENDORDEPARTMENTS/

CAPITAL PROJECT EXCEPTION AMOUNT EXCEPTION JUSTIFICATION

EMERGENCY PURCHASES

Total Emergency Purchases 0.00

OTHER EXCEPTIONS

Playsight Interactive Technology Sport & Fitness 16,000.00 Video coaching technology platform for use at the Long Reach Tennis club. Features include live streaming with capability of integrating and embedding the live score automatically into the cloud environment.

Total Other Exceptions 16,000.00

January 31, 2018

158

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

THIRD QUARTER OF FY 18January 31, 2018

SUMMARY

Dollar AmountNumber of of Purchase

Purchase Orders Orders

Purchase Orders Approved by the Board with Exceptions 0 0.00

Percentage of Purchase Orders Approved by the Board During the Quarter 0.0% 0.00%

Other Purchase Orders Approved with Exceptions During the Quarter 1 16,000.00

Percentage of Other Purchase Orders Approved During the Quarter 0.6% 0.7%

Total Purchase Orders Approved with Exceptions During the Quarter 1 16,000.00

Percentage of Total Purchase Orders Approved During the Quarter 0.6% 0.7%

Total Purchase Orders Approved During the Quarter 160 2,152,394.00

Total paid to Minority Business Enterprises through third Quarter FY 18 $1,170,394 = 4.8%Total paid to Local Businesses through third quarter FY 18 $5,905,138 = 24.3%

159

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

FY 18 Total Severance

AmountTotal Departures 40 75 60 - 175

# Voluntary 37 69 58 - 164# Involuntary 3 6 2 - 11

# Severance 0 0 0 - 0$ Severance -$ -$ - - - -$

Turnover Report for the Quarter Ended January 31, 2018

160

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