You are trying to make sense of tax code? 

Then there is this:

In Flat Top Lake Association, Inc. v. United States, 868 F.2d 108, 111-113 (4th Cir. 1989), the Court of Appeals for the Fourth Circuit held that a homeowners association that restricts the use of its facilities to its members does not promote the welfare of the community. 

Apparently, the community is the greater community, not just association members. We can probably charge non-members more, but it certainly seems any profit on individual amenity businesses is taxable if not open to the general public.

At this point the Beach Club, Beach Club Parking, and marinas make a net profit and would be taxable if not open to non-members.

The perhaps aggravating thing is that OPA does not need non-members at those profit making amenities. It does need non-members for most of the other business amenities if they are to even break even on operations.