<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-01T11:18:59-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>420986019</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HEART OF DIXIE CHAPTER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BMW CAR CLUB OF AMERICA INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>HEAR</BusinessNameControlTxt>
      <PhoneNum>2058220299</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2870 OLD ROCKY RIDGE ROAD STE 110</AddressLine1Txt>
        <CityNm>BIRMINGHAM</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>352432948</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DALE A SITTON CPA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2058220299</PhoneNum>
      <SignatureDt>2024-04-29</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DALE</PersonFirstNm>
        <PersonLastNm>SITTON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <GroupExemptionNum>5390</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ALBMWCCA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>48551</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>44497</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3211</MembershipDuesAmt>
      <InvestmentIncomeAmt>843</InvestmentIncomeAmt>
      <TotalRevenueAmt>48551</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>54</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>58144</OtherExpensesTotalAmt>
      <TotalExpensesAmt>58198</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-9647</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>111774</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>102127</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>112015</BOYAmt>
        <EOYAmt>101908</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>509</BOYAmt>
        <EOYAmt>219</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>112524</BOYAmt>
        <EOYAmt>102127</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>750</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>111774</BOYAmt>
        <EOYAmt>102127</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ENJOYMENT OF BMW AUTOMOBILES BY OUR MEMBERS AND SOCIAL INTERACTION RELATED THERETO.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOSTED ONE BMWCCA DRIVING SCHOOL EVENT FOR APPROXIMATEY 130 MEMBERS (STUDENTS, VOLUNTEER STAFF, AND INSTRUCTORS) CONDUCTED FOUR TEEN STREET SURVIVAL SAFETY SCHOOLS, WITH APPROXIMATELY 286 TEENS, PARENTS, AND INSTRUCTORS PARTICIPATING. CONDUCTED ONE AUTOCROSS EVENT THIS YEAR WITH APPROXIMATELY 74 STUDENTS, INSTRUCTORS AND VOLUNTEERS PARTICIPATING.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELD 8 SEPARATE SOCIAL EVENTS FOR CLUB MEMBERS WITH A TOTAL OF APPROXIMATELY 189 MEMBERS PARTICIPATING.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TODD LATTANZI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS KNISELY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATHY HAMMANN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE A SITTON CPA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>1850</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DALE A SITTON CPA</PersonNm>
        <USAddress>
          <AddressLine1Txt>2870 OLD ROCKY RIDGE RD STE 110</AddressLine1Txt>
          <CityNm>BIRMINGHAM</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>352432948</ZIPCd>
        </USAddress>
        <PhoneNum>2058220299</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MEETINGS EXPENSE 166 INSURANCE 1,300 DRIVING SCHOOL EXPENSE 44,244 WEB HOSTING/DEVELOPMENT 762 MISCELLANEOUS 1,769 OTHER EVENT EXPENSE 547 AUTOCROSS EXPENSE 8,248 TRAVEL &amp; INCIDENTAL 1,072 BANK CHARGES 36 TOTAL 58,144</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 215 0 EQUIPMENT 294 219 TOTAL 509 219</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 750 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ENJOYMENT OF BMW AUTOMOBILES BY OUR MEMBERS AND SOCIAL INTERACTION RELATED THERETO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>HOSTED ONE BMWCCA DRIVING SCHOOL EVENT FOR APPROXIMATEY 130 MEMBERS (STUDENTS, VOLUNTEER STAFF, AND INSTRUCTORS) CONDUCTED FOUR TEEN STREET SURVIVAL SAFETY SCHOOLS, WITH APPROXIMATELY 286 TEENS, PARENTS, AND INSTRUCTORS PARTICIPATING. CONDUCTED ONE AUTOCROSS EVENT THIS YEAR WITH APPROXIMATELY 74 STUDENTS, INSTRUCTORS AND VOLUNTEERS PARTICIPATING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
