Nonprofit · EIN 52-1404497
OCEAN CITY RECREATION & PARK ADVISORY COUNCIL
Tax-exempt · OCEAN CITY, MD 21842
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $135,225 | $131,754 | $3,471 | $225,156 | $242 | $224,914 |
| December 31, 2024 | 990 | $120,780 | $89,096 | $31,684 | $221,683 | $240 | $221,443 |
| December 31, 2023 | 990 | $124,713 | $70,750 | $53,963 | $189,999 | $240 | $189,759 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,000
- Program service revenue
- $0
- Investment income
- $1,214
- Net income from fundraising events
- $131,011
- Other revenue
- $131,011
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $750
- Program services (functional)
- $126,774
- Management and general (functional)
- $4,980
Balance sheet and other
- Total assets, start of year
- $221,683
- Total assets, end of year
- $225,156
- Total liabilities, end of year
- $242
- Net assets, end of year
- $224,914
- Net assets without donor restrictions
- $224,914
- Gross receipts
- $200,240
- Employees
- 0
- Year formed
- 2004
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRY HOW | VICE PRESIDE Officer | 5 | $0 |
| KATHY JARCZYNSKI | SECRETARY Officer | 5 | $0 |
| STEVE JARCZYNSKI | PRESIDENT Officer | 5 | $0 |
| NORMA JEAN SIMMONS | TREASURER Officer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRY HOW | VICE PRESIDE Officer | 5 | $0 |
| KATHY JARCZYNSKI | SECRETARY Officer | 5 | $0 |
| STEVE JARCZYNSKI | PRESIDENT Officer | 5 | $0 |
| NORMA JEAN SIMMONS | TREASURER Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRY HOW | VICE PRESIDE Officer | 5 | $0 |
| KATHY JARCZYNSKI | SECRETARY Officer | 5 | $0 |
| STEVE JARCZYNSKI | PRESIDENT Officer | 5 | $0 |
| NORMA JEAN SIMMONS | TREASURER Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 200 125TH ST, OCEAN CITY, MD 21842-2247
- Principal officer (990 for 2025)
- STEVE JARCZYNSKI, 121 81ST STREET, OCEAN CITY, MD 21842
- Signed the 990
- NORMA JEAN SIMMONS, TREASURER
- Phone
- (410) 250-0125
- Return prepared by
- CG ACCOUNTING GROUP LLC
Mission
SUPPLYING EQUIPMENT, SPONSORSHIPS AND PROMOTING SPORTING ACTIVITIES
Program accomplishments
- DEVELOPMENT AND PROMOTION OF SPORTS AND RECREATION PROGRAMS FOR AREA CHILDREN AND YOUNG ADULTSExpenses $126,774
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1404497
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $225,156
- Income (IRS master file)
- $200,240
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $135,225 | $131,754 | $225,156 | XML |
| 990 | December 2024 | $120,780 | $89,096 | $221,683 | XML |
| 990 | December 2023 | $124,713 | $70,750 | $189,999 | XML |
| 990 | December 2022 | $107,111 | $99,635 | $135,796 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 52-1404497).
Questions about OCEAN CITY RECREATION & PARK ADVISORY COUNCIL
- What is the EIN of OCEAN CITY RECREATION & PARK ADVISORY COUNCIL?
- The employer identification number (EIN) of OCEAN CITY RECREATION & PARK ADVISORY COUNCIL is 52-1404497.
- Is OCEAN CITY RECREATION & PARK ADVISORY COUNCIL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to OCEAN CITY RECREATION & PARK ADVISORY COUNCIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OCEAN CITY RECREATION & PARK ADVISORY COUNCIL 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 CITY RECREATION & PARK ADVISORY COUNCIL due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OCEAN CITY RECREATION & PARK ADVISORY COUNCIL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of OCEAN CITY RECREATION & PARK ADVISORY COUNCIL?
- The 990 for the year ended December 31, 2025 names STEVE JARCZYNSKI.
- Who are the officers and directors of OCEAN CITY RECREATION & PARK ADVISORY COUNCIL?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does OCEAN CITY RECREATION & PARK ADVISORY COUNCIL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $135,225, expenses of $131,754 and total assets of $225,156 at year end.
Other nonprofits in OCEAN CITY
- DIAKONIA INC EIN 52-1381317 · last filed 990 for 2025
- SEASIDE CHRISTIAN ACADEMY INC EIN 20-8907679 · last filed 990 for 2025
- AMERICAN LEGION EIN 52-0574803 · last filed 990 for 2024
- ART LEAGUE OF OCEAN CITY INC EIN 52-1377610 · last filed 990 for 2025
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 52-1307865 · last filed 990 for 2026
- OCEAN CITY DEVELOPMENT CORPORATION EIN 52-2222484 · last filed 990 for 2025
- WILLIAM C & SUSAN S MARINER PRIVATE FOUNDATION EIN 47-1925405 · last filed 990-PF for 2025
- OCEAN CITY MARYLAND CHAMBER OF COMMERCE INCORPORATED EIN 52-0710234 · last filed 990 for 2025