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    <Timestamp>2011-05-11T16:36:42-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>WOLFE NILGES NAHORSKI PC</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>1630 DES PERES RD SUITE 305</AddressLine1>
        <City>ST LOUIS</City>
        <State>MO</State>
        <ZIPCode>63131</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>BMW MOTORCYCLE OWNERS OF AMERICA (MOA) FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>BMWM</NameControl>
      <Phone>6363947277</Phone>
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        <AddressLine1>PO BOX 3982</AddressLine1>
        <City>BALLWIN</City>
        <State>MO</State>
        <ZIPCode>63022</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RAY ZIMMERMAN</Name>
      <Title>DIRECTOR</Title>
      <Phone>6363947277</Phone>
      <DateSigned>2011-05-06</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DENNIS P NILGES</Name>
      <Phone>3148354400</Phone>
      <DatePrepared>2011-05-05</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <PrintingPublicationsPostage>678</PrintingPublicationsPostage>
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      <NetAssetsOrFundBalancesBOY>55125</NetAssetsOrFundBalancesBOY>
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        <EOY>9173</EOY>
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      <SumOfTotalLiabilities>
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        <BOY>55125</BOY>
        <EOY>42794</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>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 VISION.</PrimaryExemptPurpose>
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          <State>MO</State>
          <ZIPCode>63021</ZIPCode>
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        <PersonName>MICHAEL KILGORE</PersonName>
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        <Title>VICE PRESIDENT</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRUCE SANDERS</PersonName>
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          <AddressLine1>PO BOX 3982</AddressLine1>
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          <State>MO</State>
          <ZIPCode>63021</ZIPCode>
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        <Title>SECRETARY/TREASURER</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BOB ALDRIDGE</PersonName>
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          <ZIPCode>63021</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>GREG COCKS</PersonName>
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          <City>BALLWIN</City>
          <State>MO</State>
          <ZIPCode>63021</ZIPCode>
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        <Title>DIRECTOR</Title>
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        <PersonName>CHUCK MANLEY</PersonName>
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          <City>BALLWIN</City>
          <State>MO</State>
          <ZIPCode>63021</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
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        <PersonName>RANDY BORIS</PersonName>
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        <PersonName>KAROL PATZER</PersonName>
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        <PersonName>ERIC M SIMON</PersonName>
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          <State>MO</State>
          <ZIPCode>63021</ZIPCode>
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      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
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      <TheBooksAreInCareOf>
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          <BusinessNameLine1>RAY ZIMMERMAN</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>509A OLD STATE ROAD</AddressLine1>
          <City>ELLISVILLE</City>
          <State>MO</State>
          <ZIPCode>63021</ZIPCode>
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        <TelephoneNumber>6363947277</TelephoneNumber>
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      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <CurrentTaxYearMinus3Years>19715</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>5507</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6983</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11709</CurrentTaxYear>
        <Total>51684</Total>
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        <CurrentTaxYearMinus3Years>3320</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>19829</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24076</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6834</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>23035</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>25336</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>31059</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18543</CurrentTaxYear>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
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        <Total>193</Total>
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      <InvestmentIncomeAndUBTI>
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        <Total>193</Total>
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        <CurrentTaxYearMinus3Years>23035</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>25336</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>31059</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18543</CurrentTaxYear>
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      <InvestmentIncomePercentage>0.00180</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00850</PriorYrInvestIncomePercentage>
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      <GeneralExplanation>
        <Identifier>OCCUPANCY, RENT, UTILITIES AND MAINTENENCE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 14</ReturnReference>
        <Explanation>DESCRIPTION: DEPRECIATION. AMOUNT: 825.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: OFFICE EXPENSES. AMOUNT: 3,800. DESCRIPTION: TRAVEL. AMOUNT: 4,680. DESCRIPTION: ERC COURSE. AMOUNT: 7,881. DESCRIPTION: GEARS CAMP. AMOUNT: 3,592. DESCRIPTION: TELEPHONE. AMOUNT: 568. DESCRIPTION: INSURANCE. AMOUNT: 930. TOTAL TO FORM 990-EZ, LINE 16: 21,451.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 2,185. END OF YEAR AMOUNT: 2,135. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 7,038.</Explanation>
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