Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 52-0886058

OCEAN PINES ASSOCIATION INC

Tax-exempt · BERLIN, MD 21811

Financials

$18.1M$17.7M2023$19.8M$18M2024
Revenue Expenses · by fiscal year end
Financials of OCEAN PINES ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
April 30, 2025990$19,795,195$18,014,726$1,780,469$47,847,061$18,300,900$29,546,161
April 30, 2024990$18,135,679$17,695,661$440,018$46,960,789$19,195,097$27,765,692
Financial details: 990 for the year ended April 30, 2025

Revenue

Contributions, gifts and grants
$140,116
of which government grants
$20,000
Program service revenue
$14,662,285
Investment income
$712,232
Net gain from sales of assets
$7,553
Net income from sales of inventory
$3,371,016
Other revenue
$4,280,562

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$299,950
Other salaries and wages
$6,520,501
Salaries, compensation and benefits (total)
$8,521,221
Professional fundraising fees
$0
Legal fees
$206,685
Accounting fees
$57,596
Occupancy
$791,372
Depreciation
$2,043,262
Program services (functional)
$15,603,150
Management and general (functional)
$2,411,576

Balance sheet and other

Total assets, start of year
$46,960,789
Total assets, end of year
$47,847,061
Total liabilities, end of year
$18,300,900
Net assets, end of year
$29,546,161
Land, buildings and equipment
$26,469,907
Gross unrelated business income
$90,354
Gross receipts
$22,078,193
Employees
242
Volunteers
41
Year formed
1968
State of legal domicile
MD

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended April 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
JOHN VIOLAGENERAL MANAGER
Key employee
40$299,949$3,231
GREG SCHOEPFLIEUTENANT
Highest-paid employee
40$168,759$52,551
JOSEPH BAILEYLIEUTENANT
Highest-paid employee
40$118,678$48,134
STEPHEN PHILLIPSDIRECTOR OF FINANCE
Highest-paid employee
40$128,808$27,134
JAMES BRASURECORPORAL
Highest-paid employee
40$109,777$41,521
TIMOTHY ROBINSONPOLICE CHIEF
Highest-paid employee
40$116,241$18,049
JOHN LATHAMDIRECTOR/SECRETARY
Trustee or director, Officer
10$0$6,290
STUART LAKERNICKDIRECTOR/PRESIDENT
Trustee or director, Officer
20$0$6,235
JEFF HEAVNERDIRECTOR
Trustee or director
10$0$4,035
MONICA RAKOWSKIDIRECTOR/TREASURER
Trustee or director, Officer
20$0$3,545
RICHARD FARRDIRECTOR/VICE PRESIDENT
Trustee or director, Officer
20$0$720
ELAINE BRADYDIRECTOR
Trustee or director
10$0$630
STEVE JACOBSDIRECTOR
Trustee or director
10$0$0
NANCY BANDIEREDIRECTOR
Trustee or director
10$0$0
COLETTE HORNDIRECTOR
Trustee or director
10$0$0
1 more people on this return
NameTitleHours / weekCompensation
DOUG PARKSDIRECTOR
Trustee or director
10$0
990 for the year ended April 30, 2024: 12 people
NameTitleHours / weekCompensationOther / benefits
JOHN VIOLAGENERAL MANAGER
Key employee
40$225,600$5,550
STEPHEN PHILLIPSDIRECTOR OF FINANCE
Highest-paid employee
40$128,808$25,543
MONICA RAKOWSKIDIRECTOR/TREASURER
Trustee or director, Officer
20$0$5,570
DOUG PARKSDIRECTOR
Trustee or director
10$0$3,870
COLETTE HORNDIRECTOR
Trustee or director
10$0$3,240
STUART LAKERNICKDIRECTOR/VICE PRESIDENT
Trustee or director, Officer
20$0$3,215
ELAINE BRADYDIRECTOR
Trustee or director
10$0$3,130
RICHARD FARRDIRECTOR/PRESIDENT
Trustee or director, Officer
20$0$2,640
STEVE JACOBSDIRECTOR
Trustee or director
10$0$545
JOHN LATHAMDIRECTOR
Trustee or director
10$0$300
JEFF HEAVNERDIRECTOR
Trustee or director
10$0$0
NANCY BANDIEREDIRECTOR
Trustee or director
10$0$0

Address and contacts

Address (IRS master file)
239 OCEAN PKWY, BERLIN, MD 21811-1901
Principal officer (990 for 2024)
JOHN VIOLA, 239 OCEAN PARKWAY, BERLIN, MD 21811
Signed the 990
MONICA RAKOWSKI, TREASURER
Phone
(410) 641-7717
Return prepared by
UHY ADVISORS MID-ATLANTIC INC

Mission

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.

990 for the year ended April 30, 2025

Program accomplishments

  • YACHT CLUB
    Expenses $2,363,527 · revenue $2,161,753
  • POLICE DEPARTMENT
    Expenses $2,381,930 · revenue $672,797
  • PUBLIC WORKS
    Expenses $2,030,420 · revenue $150,797
  • COMPLIANCE, PERMITS, AND INSPECTIONS
    Expenses $336,961 · revenue $205,384
  • FIRE AND E.M.S. SERVICES
    Expenses $1,011,345
  • GENERAL MAINTENANCE EXPENSES
    Expenses $759,040
  • RECREATION AND PARKS
    Expenses $1,156,045 · revenue $514,610
  • GOLF OPERATIONS & MAINTENANCE
    Expenses $1,635,643 · revenue $1,823,865
  • AQUATICS OPERATION
    Expenses $1,285,619 · revenue $1,030,718
  • TENNIS OPERATIONS
    Expenses $120,669 · revenue $44,440
  • PLATFORM TENNINS OPERATIONS
    Expenses $36,880 · revenue $28,441
  • PICKLEBALL
    Expenses $117,555 · revenue $144,367
  • MARINA
    Expenses $233,555 · revenue $408,060
  • BEACH CLUB
    Expenses $341,914 · revenue $546,113
  • BEACH PARKING
    Expenses $55,321 · revenue $608,630
  • CLUBHOUSE GRILLE
    Expenses $496,897 · revenue $448,790
  • RESERVE FUND
    Expenses $1,239,829 · revenue $3,779,420
  • CASINO FUNDS RELEASED FROM RESTRICTION
    revenue $450,000
  • ASSESSMENTS
    revenue $5,462,887
  • OTHER
    revenue $76,069

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025April 30, 2026September 15, 2026Not on file
2024April 30, 2025September 15, 2025990 on file
2023April 30, 2024September 16, 2024990 on file

IRS record

EIN
52-0886058
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
1972
Accounting year ends
April
Files
Form 990 or 990-EZ
Assets (IRS master file)
$47,847,061
Income (IRS master file)
$22,078,193

Filing history

FormYear endedRevenueExpensesAssetsReturn
990April 2025$19,795,195$18,014,726$47,847,061XML
990April 2024$18,135,679$17,695,661$46,960,789XML
990April 2023$17,270,464$17,075,233$45,885,950IRS
990April 2022$18,056,839$16,606,273$44,855,857IRS
990April 2021–––IRS
990April 2020–––IRS
990April 2019–––IRS
990April 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-0886058).

Questions about OCEAN PINES ASSOCIATION INC

What is the EIN of OCEAN PINES ASSOCIATION INC?
The employer identification number (EIN) of OCEAN PINES ASSOCIATION INC is 52-0886058.
Is OCEAN PINES ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1972.
Are donations to OCEAN PINES ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does OCEAN PINES ASSOCIATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of OCEAN PINES ASSOCIATION INC due?
The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did OCEAN PINES ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended April 2025.
Who is the principal officer of OCEAN PINES ASSOCIATION INC?
The 990 for the year ended April 30, 2025 names JOHN VIOLA.
Who are the officers and directors of OCEAN PINES ASSOCIATION INC?
The 990 for the year ended April 30, 2025 lists 16 people; 6 received compensation from the organization, the highest $299,949 (JOHN VIOLA, GENERAL MANAGER).
How much revenue does OCEAN PINES ASSOCIATION INC have?
On its 990 for the year ended April 30, 2025 it reported revenue of $19,795,195, expenses of $18,014,726 and total assets of $47,847,061 at year end.

Other nonprofits in BERLIN

All nonprofits in BERLIN · Maryland