BMW MOTORCYCLE OWNERS OF AMERICA MOA FOUNDATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BMW MOTORCYCLE OWNERS OF AMERICA MOA FOUNDATION (EIN 31-1709657)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-24
- IRS object ID
- 202332979349301123
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-24T08:47:18-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 430352985 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KERBER ECK & BRAECKEL LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 ROBBINS ROAD STE 200A | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62704 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311709657 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BMW MOTORCYCLE OWNERS OF AMERICA | BusinessNameLine1Txt |
| Business Name Line2 | (MOA) FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BMWM | BusinessNameControlTxt |
| Phone | 2059999366 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 HIGHWAY 101 SOUTH | AddressLine1Txt |
| City | GREER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29651 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TED MOYER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2059999366 | PhoneNum |
| Signature | 2023-10-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TED | PersonFirstNm |
| Person Last | MOYER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN O WARD | PreparerPersonNm |
| PTIN | P01028546 | PTIN |
| Phone | 2177890960 | PhoneNum |
| Preparation | 2023-10-20 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TED MOYER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 HIGHWAY 101 SOUTH | AddressLine1Txt |
| City | GREER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $652,188 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.BMWMOA.ORG/PAGE/FOUNDATIONHOME | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE RIDER TRAINING AND SUPPORT FOR MOTORCYCLE SAFETY AND AWARENESS PROGRAMS, PROMOTE PROGRAMS FOR FIRST-TIME RIDERS, ESTABLISH A CLEARINGHOUSE FOR INFORMATION RELATED TO PROPER MAINTENANCE AND SAFE MOTORCYCLE OPERATION, SUPPORT EDUCATIONAL FACILITY, AND RESPOND POSITIVELY TO THE INITIATIVES OF DONORS AND SUPPORTERS AND TO SEEK OPPORTUNITIES TO PARTNER WITH OTHER ORGANIZATIONS WITH SIMILAR MISSIONS AND VISIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $62,750 | PYContributionsGrantsAmt |
| CY Contributions Grants | $155,396 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14,727 | PYInvestmentIncomeAmt |
| CY Investment Income | $29,020 | CYInvestmentIncomeAmt |
| PY Other Revenue | $315,171 | PYOtherRevenueAmt |
| CY Other Revenue | $202,715 | CYOtherRevenueAmt |
| PY Total Revenue | $392,648 | PYTotalRevenueAmt |
| CY Total Revenue | $387,131 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $52,811 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $196,003 | PYOtherExpensesAmt |
| CY Other Expenses | $157,258 | CYOtherExpensesAmt |
| PY Total Expenses | $196,003 | PYTotalExpensesAmt |
| CY Total Expenses | $210,069 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $196,645 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $177,062 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $726,161 | TotalAssetsBOYAmt |
| Total Assets EOY | $806,762 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $60,654 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $43,428 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $665,507 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $763,334 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE RIDER TRAINING AND SUPPORT FOR MOTORCYCLE SAFETY AND AWARENESS PROGRAMS, PROMOTE PROGRAMS FOR FIRST-TIME RIDERS, ESTABLISH A CLEARINGHOUSE FOR INFORMATION RELATED TO PROPER MAINTENANCE AND SAFE MOTORCYCLE OPERATION, SUPPORT EDUCATIONAL FACILITY, AND RESPOND POSITIVELY TO THE INITIATIVES OF DONORS AND SUPPORTERS AND TO SEEK OPPORTUNITIES TO PARTNER WITH OTHER ORGANIZATIONS WITH SIMILAR MISSIONS AND VISIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $80,759 | ExpenseAmt |
| Grant | $52,811 | GrantAmt |
| Desc | TO PROVIDE RIDER TRAINING AND SUPPORT FOR MOTORCYCLE SAFETY AND AWARENESS PROGRAMS, PROMOTE PROGRAMS FOR FIRST-TIME RIDERS, ESTABLISH A CLEARINGHOUSE FOR INFORMATION RELATED TO PROPER MAINTENANCE AND SAFE MOTORCYCLE OPERATION, SUPPORT EDUCATIONAL FACILITY, AND RESPOND POSITIVELY TO THE INITIATIVES OF DONORS AND SUPPORTERS AND TO SEEK OPPORTUNITIES TO PARTNER WITH OTHER ORGANIZATIONS WITH SIMILAR MISSIONS AND VISIONS. | Desc |
| Total Program Service Expenses | $80,759 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 4 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TED MOYER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2059999366 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 HIGHWAY 101 SOUTH | AddressLine1Txt |
| City | GREER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29651 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TOM GARY | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAM WERSTLER | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAN FINAZZO | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID DUNN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE MARTIN | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREAS GNEIST | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WALTON ROGERS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD LEWIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARSHALL MARTIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TED MOYER | ||||||
| EXECUTIVE DIRECTOR | 15.00 | Yes (X) | $0 | $139,168 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $139,168 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $155,396 | AllOtherContributionsAmt |
| Total Contributions | $155,396 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,020 | TotalRevenueColumnAmt |
| Exclusion | $29,020 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $462,371 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $265,057 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $197,314 | TotalRevenueColumnAmt |
| Exclusion | $197,314 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER INCOME | 900099 | $4,242 | $4,242 |
| AFFINITY PROGRAMS | 900099 | $1,159 | $1,159 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,401 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $387,131 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,401 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $226,334 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,811 | TotalAmt |
| Program Services | $52,811 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,615 | TotalAmt |
| Management And General | $48,615 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,500 | TotalAmt |
| Management And General | $15,500 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $401 | TotalAmt |
| Management And General | $401 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,017 | TotalAmt |
| Management And General | $10,017 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,442 | TotalAmt |
| Management And General | $1,442 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
| Management And General | $12,000 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,719 | TotalAmt |
| Management And General | $38,719 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,616 | TotalAmt |
| Management And General | $2,616 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TRAINING | Desc |
| Total | $27,948 | TotalAmt |
| Program Services | $27,948 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,069 | TotalAmt |
| Program Services | $80,759 | ProgramServicesAmt |
| Management And General | $129,310 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,648 | BOYAmt |
| EOY | $62,816 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,315 | BOYAmt |
| EOY | $156,259 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,509 | BOYAmt |
| EOY | $68,442 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,494 | BOYAmt |
| EOY | $481,050 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,195 | BOYAmt |
| EOY | $38,195 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $726,161 | BOYAmt |
| EOY | $806,762 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,654 | BOYAmt |
| EOY | $43,428 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,654 | BOYAmt |
| EOY | $43,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $354,024 | BOYAmt |
| EOY | $392,275 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $311,483 | BOYAmt |
| EOY | $371,059 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,507 | BOYAmt |
| EOY | $763,334 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $726,161 | BOYAmt |
| EOY | $806,762 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $177,062 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$79,235 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $67,572 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,386 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,936 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $155,396 | CurrentTaxYearAmt |
| Total | $396,040 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $684,386 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $311,691 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $376,807 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $811,462 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $462,371 | CurrentTaxYearAmt |
| Total | $2,646,717 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $751,958 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $357,077 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $441,743 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $874,212 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $617,767 | CurrentTaxYearAmt |
| Total | $3,042,757 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,042,757 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $7,345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,727 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,020 | CurrentTaxYearAmt |
| Total | $51,092 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $7,345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,727 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,020 | CurrentTaxYearAmt |
| Total | $51,092 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $751,958 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $357,077 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $449,088 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $888,939 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $646,787 | CurrentTaxYearAmt |
| Total | $3,093,849 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98350 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99320 | PublicSupportPY509Pct |
| Investment Income CY | 0.01650 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00680 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $572,953 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$79,235 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$79,235 | RevenueNotReportedAmt |
| Revenue Subtotal | $652,188 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$265,057 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$265,057 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $387,131 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $475,126 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $265,057 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $265,057 | ExpensesNotReportedAmt |
| Expenses Subtotal | $210,069 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $210,069 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOUNDATION HAS RECOGNIZED IN THE FINANCIAL STATEMENTS THE EFFECTS OF ALL TAX POSITIONS AND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE FOUNDATION IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT UNRECOGNIZED TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF FINANCIAL POSITION DATE. PENALTIES AND INTEREST ASSESSED BY TAXING AUTHORITIES ARE INCLUDED IN EXPENSES, IF APPLICABLE. THERE WERE NO PENALTIES OR INTEREST PAID DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHEDULE G EXPENSES -265,057. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SCHEDULE G EXPENSES 265,057. |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $462,371 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $37,500 | CashPrizesOtherGamingAmt |
| Non Cash Prizes Other Gaming | $82,564 | NonCashPrizesOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $144,993 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $462,371 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $37,500 | CashPrizesTotalGamingAmt |
| Non Cash Prizes Total Gaming | $82,564 | NonCashPrizesTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $144,993 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $265,057 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $197,314 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | SC | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (1) | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
| Individual With Books | TED MOYER | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 HIGHWAY 101 SOUTH | AddressLine1Txt |
| City | GREER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | TED MOYER | GamingManagerPersonNm |
| Gaming Manager Services Prov | MANAGES THE ADMINISTRATION OF RAFFLES AND SERVICES. | GamingManagerServicesProvTxt |
| Gaming Manager Is Director Ofcr | Yes (X) | GamingManagerIsDirectorOfcrInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | PAUL B. SCHOLARSHIP | GrantTypeTxt |
| Recipient | 239 | RecipientCnt |
| Cash Grant | $52,811 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS ELECTRONICALLY SHARED WITH THE BOARD OF DIRECTORS PRIOR TO ITS FILING. THE FORM 990 IS REVIEWED BY THE FOUNDATION PRESIDENT AND BMW MOA EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, EACH BOARD MEMBER MUST DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. THE BOARD MONITORS THAT EACH BOARD MEMBER HAS COMPLETED THAT DISCLOSURE. |
| FORM 990, PART VI, SECTION C, LINE 18 | INFORMATION IS MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | INFORMATION IS MADE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BMW MOTORCYCLE OWNERS OF AMERICA INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 HIGHWAY 101 | AddressLine1Txt |
| City | GREER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237179434 | EIN |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BMW MOTORCYCLE OWNERS OF AMERICA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionTypeTxt |
| Involved | $60,456 | InvolvedAmt |
| Method Of Amount Determination | FAIR VALUE | MethodOfAmountDeterminationTxt |
Comments