That the IRS does not have probable cause for an investigation from what it sees on GoogleMaps.
You have to understand that it is extremely difficult for an HOA to qualify as a non-profit organization under Federal tax law. This is because it's very rare for an HOA to hold title to sizeable property that is open to the public at large rather than just the owners.
This is also because the master deeds and bylaws for most HOAs (including this one) are written in a way that makes it clear they do not want to be treated as a non-profit organization. The corporate bylaws for most HOAs make it very clear that the HOA exists for the benefit of its members, and this is how the HOA legally restricts public access to the properties that are included in the common areas.
Why would anyone buy a home in an HOA if the common areas (including recreation facilities, pool, etc.) have to be open for public use? LOL.
This HOA tried to have it both ways, by claiming that their common areas were for public use even though their bylaws and their security arrangements made it very clear that this was not the case.