Owen Brown Community Association Inc
Nonprofit profile at a glance
- EIN
- 521020415
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Columbia, MD, USA
- Phone
- 4103810202
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $434,916
- Expenses
- $434,496
- Assets
- $219,065
- Liabilities
- $129,664
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Highest reported compensation
- ILANA SAMBUCO-PAUL (VILLAGE MANAGER): $92,969 total reported compensation
- CRAIG BARTON (FORMER VILLAGE MGR): $29,061 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A non-profit civic organization whose purpose is to promote the health, safety, common good, and social welfare of the community property owners and tenants.
What it reported doing in 2025
Provided information and referral services to approximately 3,100 households also provided advocacy for residents
Operating model
- Revenue model
- Donor-supported. 80% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 66
- Accountability: 91
- Sustainability: 27
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.4%; rating input score 82
- Program expense ratio: 82.5%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.1%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 0.5; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.59; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 27.7%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 1% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 1% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 82.4% of revenue deployed · 82.5% of spending went to programs
- Governance: 6 of 6 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $358K in reported program spending
- Leadership: top reported pay $93K · 9 people listed · 1 of 6 pay-setting controls reported
- Consistency: 22 of 24 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 36/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- High — Sustainability: Officer compensation ratio scored 12/100.