2026-03-16T10:53:22-05:00 2025-04-30 260794367 UHY ADVISORS MID-ATLANTIC INC 955 MT HERMON ROAD SALISBURY MD 21804 990 2024-05-01 520886058 OCEAN PINES ASSOCIATION INC OCEA 4106417717 239 OCEAN PARKWAY BERLIN MD 21811 MONICA RAKOWSKI TREASURER 4106417717 2026-03-10 1 1 CHRIS A HALL P00503576 4107421328 2026-03-10 2024 2025-03-06 01:10:19Z JOHN VIOLA 239 OCEAN PARKWAY BERLIN MD 21811 22078193 0 X WWW.OCEANPINES.ORG X 1968 MD FOR PRESERVING THE APPEARANCE AND MAINTENANCE OF THE COMMON PROPERTY; PROVIDE THE GOVERNANCE, ADMINISTRATION, FACILITIES, SERVICES, AND AMENITIES THAT ARE NECESSARY TO MAKING OCEAN PINES AN ATTRACTIVE, AFFORDABLE, SAFE, AND ENJOYABLE PLACE TO LIVE AND WORK. 7 7 242 41 90354 46853 6135 140116 12995673 14662285 535480 712232 4598391 4280562 18135679 19795195 0 0 0 0 8062466 8521221 0 0 0 9633195 9493505 17695661 18014726 440018 1780469 46960789 47847061 19195097 18300900 27765692 29546161 X PROVIDE THE GOVERNANCE, ADMINISTRATION, FACILITIES, SERVICES, AND AMENITIES THAT ARE NECESSARY TO MAKING OCEAN PINES AN ATTRACTIVE, AFFORDABLE, SAFE, AND ENJOYABLE PLACE TO LIVE AND WORK. 0 0 2363527 2161753 YACHT CLUB 2381930 672797 POLICE DEPARTMENT 2030420 150797 PUBLIC WORKS 336961 205384 COMPLIANCE, PERMITS, AND INSPECTIONS 1011345 FIRE AND E.M.S. SERVICES 759040 GENERAL MAINTENANCE EXPENSES 1156045 514610 RECREATION AND PARKS 1635643 1823865 GOLF OPERATIONS & MAINTENANCE 1285619 1030718 AQUATICS OPERATION 120669 44440 TENNIS OPERATIONS 36880 28441 PLATFORM TENNINS OPERATIONS 117555 144367 PICKLEBALL 233555 408060 MARINA 341914 546113 BEACH CLUB 55321 608630 BEACH PARKING 496897 448790 CLUBHOUSE GRILLE 1239829 3779420 RESERVE FUND 450000 CASINO FUNDS RELEASED FROM RESTRICTION 5462887 ASSESSMENTS 76069 OTHER 8827273 15571794 15603150 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 70 0 1 242 1 1 1 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 1 0 1 1 1 1 0 0 1 1 1 0 0 MD X STEPHEN PHILLIPS 4106417717 239 OCEAN PARKWAY BERLIN MD 21811 RICHARD FARR DIRECTOR/VICE PRESIDENT 20.00 X X 0 0 720 STEVE JACOBS DIRECTOR 10.00 X 0 0 0 STUART LAKERNICK DIRECTOR/PRESIDENT 20.00 X X 0 0 6235 MONICA RAKOWSKI DIRECTOR/TREASURER 20.00 X X 0 0 3545 ELAINE BRADY DIRECTOR 10.00 X 0 0 630 JEFF HEAVNER DIRECTOR 10.00 X 0 0 4035 JOHN LATHAM DIRECTOR/SECRETARY 10.00 X X 0 0 6290 NANCY BANDIERE DIRECTOR 10.00 X 0 0 0 COLETTE HORN DIRECTOR 10.00 X 0 0 0 DOUG PARKS DIRECTOR 10.00 X 0 0 0 JOHN VIOLA GENERAL MANAGER 40.00 X 299949 0 3231 STEPHEN PHILLIPS DIRECTOR OF FINANCE 40.00 X 128808 0 27134 JOSEPH BAILEY LIEUTENANT 40.00 X 118678 0 48134 TIMOTHY ROBINSON POLICE CHIEF 40.00 X 116241 0 18049 GREG SCHOEPF LIEUTENANT 40.00 X 168759 0 52551 JAMES BRASURE CORPORAL 40.00 X 109777 0 41521 942212 0 212075 6 0 1 0 FISHER MARINE CONSTRUCTION 7203 FISHER DRIVE CHINCOTEAGUE VA 23336 MAINTENANCE 1268708 IRRIGATION SERVICES INC PO BOX 342 HAYMARKET VA 20166 CONSTRUCTION 811300 MATT ORTT COMPANIES LLC 10216 WILLOWBROOKE DR BERLIN MD 21811 MANAGEMENT FEES 482280 ASPHALT MAINTENANCE LLC 31739 MOUNT HERMON RD SALISBURY MD 21804 MAINTENANCE 397128 WHAYLAND COMPANY LLC 100 WEST 10TH STREET LAUREL DE 19956 CONSTRUCTION 397104 5 20000 120116 140116 MEMEBERSHIP ASSESSMENTS 713990 9242307 9242307 GOLF OPERATIONS AND MAINTENANCE 713910 1760649 1760649 AQUATIC OPERATIONS 713940 1016494 1016494 POLICE DEPARTMENT 713990 672797 672797 BEACH PARKING 812930 608630 608630 1361408 1361408 14662285 704679 704679 34165 26612 7553 7553 7553 5627402 2256386 3371016 3371016 CASINO FUNDS RELEASED FROM RESTRI 561439 450000 450000 FRANCHISE FEES 561439 195000 195000 MISCELLANEOUS 561439 135261 59287 75974 129285 7000 90354 31931 909546 19795195 18557141 90354 1007584 299950 299950 6520501 5788964 731537 264765 245415 19350 790056 656133 133923 645949 568730 77219 206685 69418 137267 57596 20565 37031 673212 384663 288549 94876 40580 54296 478488 292237 186251 791372 752917 38455 2043262 1959162 84100 594124 390786 203338 REPAIRS AND MAINTENANCE 1814451 1810510 3941 OPERATING EXPENSES 1073283 1073283 MANAGEMENT FEES 390967 390967 CREDIT CARD FEES 267985 267985 1007204 890835 116369 18014726 15603150 2411576 0 4318340 8937964 14426435 8802055 2707213 2974429 418414 359483 224516 303223 60091167 33621260 24865871 26469907 46960789 47847061 1928221 1647768 9927345 10353014 7339531 6300118 19195097 18300900 X 2899821 3076254 24865871 26469907 0 0 27765692 29546161 46960789 47847061 1780469 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 4579367 4579367 18386891 8535988 9850903 11282588 8175743 3106845 25842321 16909529 8932792 26469907 CONTRACT LIABILITY- ASSESSMENTS RECEIVED IN ADVANCE 6024723 REFUNDABLE DEPOSITS 275395 6300118 X 22044581 2256386 2256386 19788195 7000 7000 19795195 20264112 2256386 2256386 18007726 7000 7000 18014726 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(4) OF THE IRC, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. ACS 740, INCOME TAXES, PRESCRIBES THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. THE ASSOCIATION HAS NOT ACCRUED INTEREST AND PENALTIES AS OF APRIL 30, 2025 AND 2024. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERIES PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERIES X 0 0 X X 0 0 0 0 0 0 0 0 0 JOHN VIOLA GENERAL MANAGER 230078 0 65000 0 4871 0 0 0 3231 0 303180 0 0 0 GREG SCHOEPF LIEUTENANT 168759 0 0 0 0 0 0 0 52551 0 221310 0 0 0 JOSEPH BAILEY LIEUTENANT 118678 0 0 0 0 0 0 0 48134 0 166812 0 0 0 STEPHEN PHILLIPS DIRECTOR OF FINANCE 127308 0 1500 0 0 0 0 0 27134 0 155942 0 0 0 JAMES BRASURE CORPORAL 109777 0 0 0 0 0 0 0 41521 0 151298 0 0 0 PART I, LINE 1A BOARD MEMBERS AND OFFICERS WERE PROVIDED FREE MEMBERSHIP DUES FOR OCEAN PINES ASSOCIATION. THEY HAVE BEEN INCLUDED IN COMPENSATION AS A NONTAXABLE BENEFIT. FORM 990, PART VI, SECTION A, LINE 3 IN AUGUST 2019, THE ASSOCIATION ENTERED INTO A MANAGEMENT AGREEMENT WITH MATT ORTT COMPANIES, LLC TO PROVIDE MANAGEMENT AND OPERATIONAL SERVICES FOR THE YACHT CLUB AND BEACH CLUB FOR AT LEAST THREE YEARS (WITH THE POSSIBILITY OF AN ADDITIONAL FOURTH AND FIFTH YEARS), COMMENCING ON MAY 1, 2020. FORM 990, PART VI, SECTION A, LINE 6 PROPERTY OWNERS ARE MEMBERS IN THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A PROPERTY OWNERS WHO ARE MEMBERS OF THE ASSOCIATION AND IN GOOD STANDING ARE ELIGIBLE TO VOTE FOR THE PARTICIPATING MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B EXPENDITURES OVER A CERTAIN THRESHOLD REQUIRE MEMBER VOTE AT A REFERENDUM. FORM 990, PART VI, SECTION B, LINE 11B THE ASSOCIATION PROVIDES AN ELECTRONIC COPY OF THE FORM 990 TO ALL MEMBERS OF THE BOARD FOR REVIEW, COMMENT, AND APPROVAL BEFORE THE FILING OF THE ANNUAL FORM 990. FORM 990, PART VI, SECTION B, LINE 12 ANY DIRECTOR, OFFICER, OR COMMITTEE MEMBER OF THE ASSOCIATION WHO EITHER HAS OR MAY HAVE A CONFLICT OF INTEREST OR WHO HAS OR MAY HAVE THE APPEARANCE OF A CONFLICT OF INTEREST SHALL NOTIFY THE BOARD OF DIRECTORS AND SHALL REFRAIN FROM MAKING RECOMMENDATIONS OR TAKING ACTION WITH RESPECT TO THE MATTER. ANY EMPLOYEE WHO HAS OR MAY HAVE A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST SHALL NOTIFY THE GENERAL MANAGER THROUGH NORMAL REPORTING CHANNELS AND SHALL REFRAIN FROM MAKING RECOMMENDATIONS OR TAKING ACTION WITH RESPECT TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEW AND APPROVE THE SALARY OF THE GENERAL MANAGER ONCE A YEAR. THE GENERAL MANAGER PROVIDES EVALUATIONS AND APPROVES THE SALARIES FOR ALL KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 TAX INFORMATION IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST OR ONLINE VIA WWW.GUIDESTAR.ORG FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE OCEAN PINES ASSOCIATION WEBSITE AND UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. OCEAN PINES BEACH CLUB INC 239 OCEAN PARKWAY BERLIN MD 21811 LICENSE HOLDING COMPANY MD OCEAN PINES ASSOCIATION INC OCEAN PINES GOLF AND COUNTRY CLUBS INC 239 OCEAN PARKWAY BERLIN MD 21811 LICENSE HOLDING COMPANY MD OCEAN PINES ASSOCIATION INC OCEAN PINES SWIM AND RAQUET CLUB INC 239 OCEAN PARKWAY BERLIN MD 21811 LICENSE HOLDING COMPANY MD OCEAN PINES ASSOCIATION INC OCEAN PINES INTERNATIONAL YACHT CLUB INC 239 OCEAN PARKWAY BERLIN MD 21811 LICENSE HOLDING COMPANY MD OCEAN PINES ASSOCIATION INC