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      <OtherExpensesGrp>
        <Desc>TRAINING</Desc>
        <TotalAmt>28988</TotalAmt>
        <ProgramServicesAmt>28988</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>PENALTIES</Desc>
        <TotalAmt>4408</TotalAmt>
        <ManagementAndGeneralAmt>4408</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>MAINTENANCE</Desc>
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        <ProgramServicesAmt>779</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>194</TotalAmt>
        <ManagementAndGeneralAmt>194</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>68599</ManagementAndGeneralAmt>
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        <EOYAmt>159182</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>0</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
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        <EOYAmt>4702</EOYAmt>
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        <EOYAmt>72021</EOYAmt>
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        <EOYAmt>2000</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>32231</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>32231</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>210892</BOYAmt>
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      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>59311</BOYAmt>
        <EOYAmt>117469</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>270203</BOYAmt>
        <EOYAmt>275884</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>270203</BOYAmt>
        <EOYAmt>308115</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>2576</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>11573</NetUnrlzdGainsLossesInvstAmt>
      <InvestmentExpenseAmt>-649</InvestmentExpenseAmt>
      <OtherChangesInNetAssetsAmt>-7819</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>13331</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13562</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73058</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67572</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45386</CurrentTaxYearAmt>
        <TotalAmt>212909</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>41784</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>361700</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>744647</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>684386</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>311691</CurrentTaxYearAmt>
        <TotalAmt>2144208</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>55115</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>375262</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>817705</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>751958</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>357077</CurrentTaxYearAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>2357117</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>55115</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>375262</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>817705</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>751958</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>357077</CurrentTaxYearAmt>
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      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>308050</GrossRevenueOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>62793</NonCashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>156807</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>0</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>308050</GrossRevenueTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>62793</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>156807</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>219600</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>88450</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>SC</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>1</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>TED MOYER</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>220 NORTH MAIN STREET 500</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29601</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>TED MOYER</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>24000</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>MANAGES THE ADMINISTRATION OF RAFFLES AND SERVICES AS EXECUTIVE DIRECTOR.</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>1</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TED MOYER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>24000</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>117000</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>24000</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>117000</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 5</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR IS PAID BY A RELATED PARTY ON THE ADVERTISING REVENUE GENERATED AS A RESULT OF MR. MOYER'S WORK AND SALES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, EACH BOARD MEMBER MUST DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. THE BOARD MONITORS THAT EACH BOARD MEMBER HAS COMPLETED THAT DISCLOSURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION IS MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION IS MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION 481(A) ADJUSTMENT -7,819.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HISTORICALLY FILED ITS FORM 990 USING THE CASH BASIS OF ACCOUNTING. DUE TO THE REGISTRATION REQUIREMENTS OF VARIOIUS STATES, THE ORGANIZATION NEEDED AN AUDIT OF ITS FINANCIAL STATEMENTS ON THE ACCRUAL BASIS OF ACCOUNTING. THEREFORE, TO MAINTAIN CONSISTENCY BETWEEN ITS AUDITED FINANCIAL STATEMENTS AND ITS FORM 990, THE ORGANIZATION IS MAKING A CHANGE IN ACCOUNTING METHOD TO THE ACCRUAL BASIS OF ACCOUNTING ON ITS FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A FINANCE COMMITTEE THAT OVERSEES THE AUDIT PROCESS AND THE SELECTION PROCESS. SINCE THIS IS THE ORGANIZATION'S FIRST AUDIT, THIS IS CHANGE FROM LAST YEAR SINCE THERE WAS NO AUDIT LAST YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BMW MOTORCYCLE OWNERS OF AMERICA INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2350 HIGHWAY 101 SOUTH</AddressLine1Txt>
          <CityNm>GREER</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29651</ZIPCd>
        </USAddress>
        <EIN>237179434</EIN>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BMW MOTORCYCLE OWNERS OF AMERICA INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <InvolvedAmt>24605</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FAIR VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>