﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2015v2.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-08-11T15:18:05-05:00</ReturnTs>
    <TaxPeriodEndDt>2015-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410738189</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LETHERT SKWIRA SCHULTZ &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>170 7TH PL E STE 100</AddressLine1Txt>
        <CityNm>SAINT PAUL</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>551012361</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201473560</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MARINE RETAILERS ASSOCIATION OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AMERICA EDUCATIONAL FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MARI</BusinessNameControlTxt>
      <PhoneNum>7817493250</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8401 73RD AVE N 71</AddressLine1Txt>
        <CityNm>MINNEAPOLIS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55428</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EDWIN LOFGREN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7817493250</PhoneNum>
      <SignatureDt>2016-07-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LYNETTE R PETERSON CPA</PreparerPersonNm>
      <PTIN>P01068555</PTIN>
      <PhoneNum>6512245721</PhoneNum>
      <PreparationDt>2016-08-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2016-12-15 16:53:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>21487</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>11951</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1508</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>8028</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>5498</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>2530</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>15989</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>15829</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>579</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>963</OtherExpensesTotalAmt>
      <TotalExpensesAmt>17371</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1382</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>88310</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>86928</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>88310</BOYAmt>
        <EOYAmt>86928</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>88310</BOYAmt>
        <EOYAmt>86928</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>88310</BOYAmt>
        <EOYAmt>86928</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE FINANCIAL SUPPORT FOR EDUCATION, TRAINING, AND PROFESSIONAL DEVELOPMENT IN THE RECREATIONAL MARINE TRADES. MRAA EDUCATIONAL FOUNDATION IS DEDICATED TO THE GROWTH OF THE RECREATIONAL MARINE INDUSTRY THROUGH WORKFORCE DEVELOPMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE WINNER OF THE 2015 DARLENE BRIGGS MARINE WOMAN OF THE YEAR AWARD WAS MELISSA DANKO. THE FUNDS WILL BE USED TOWARD FUTURE MARINE INDUSTRY EDUCATION. THE FOUNDATION PROVIDED TWO TECHNICAL SCHOLARSHIPS IN 2015 FOR STUDENTS TRAINING IN THE TECHNICAL AREA OF THE RECREATIONAL MARINE INDUSTRY. 3,000 SCHOLARSHIPS WERE AWARDED TO WISCONSIN INDIANHEAD TECHNICAL COLLEGE AND THE LANDING SCHOOL. THE 2014 KEVIN LODDER SCHOLARSHIP RECEIPIENT ATTENDED SPADER BUSINESS MANAGEMENT 1 WORKSHOP AND THE EXPESNES REIMBURSED WERE 2387.35. THE 2014 DUANE SPADER LEADERSHIP DEVELOPMENT SCHOLARSHIP RECEIPIENT ATTENED SPADER BUSINESS MANAGEMENT'S LEADERSHIP PROGRAM WITH COSTS TOTALING 3941.87.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15829</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>16792</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>16792</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDWIN LOFGREN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT LODDER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF SIEMS</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ED LOFGREN</PersonNm>
        <USAddress>
          <AddressLine1Txt>RT 3A-316 LINCOLN ST</AddressLine1Txt>
          <CityNm>HINGHAM</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02043</ZIPCd>
        </USAddress>
        <PhoneNum>7817493250</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>950</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6393</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3250</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18152</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11951</CurrentTaxYearAmt>
        <TotalAmt>40696</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>950</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6393</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3250</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18152</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11951</CurrentTaxYearAmt>
        <TotalAmt>40696</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>40696</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1568</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1636</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>875</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1715</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1508</CurrentTaxYearAmt>
        <TotalAmt>7302</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1568</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1636</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>875</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1715</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1508</CurrentTaxYearAmt>
        <TotalAmt>7302</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>2518</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8029</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4125</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19867</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13459</CurrentTaxYearAmt>
        <TotalAmt>47998</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.84790</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.82680</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.15000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.17000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK CHARGES 100 CREDIT CARD FEES 410 BLUE PAY 438 IL CHARITY BUREAU 15 TOTAL 963</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE FINANCIAL SUPPORT FOR EDUCATION, TRAINING, AND PROFESSIONAL DEVELOPMENT IN THE RECREATIONAL MARINE TRADES. MRAA EDUCATIONAL FOUNDATION IS DEDICATED TO THE GROWTH OF THE RECREATIONAL MARINE INDUSTRY THROUGH WORKFORCE DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WINNER OF THE 2015 DARLENE BRIGGS MARINE WOMAN OF THE YEAR AWARD WAS MELISSA DANKO. THE FUNDS WILL BE USED TOWARD FUTURE MARINE INDUSTRY EDUCATION. THE FOUNDATION PROVIDED TWO TECHNICAL SCHOLARSHIPS IN 2015 FOR STUDENTS TRAINING IN THE TECHNICAL AREA OF THE RECREATIONAL MARINE INDUSTRY. 3,000 SCHOLARSHIPS WERE AWARDED TO WISCONSIN INDIANHEAD TECHNICAL COLLEGE AND THE LANDING SCHOOL. THE 2014 KEVIN LODDER SCHOLARSHIP RECEIPIENT ATTENDED SPADER BUSINESS MANAGEMENT 1 WORKSHOP AND THE EXPESNES REIMBURSED WERE 2387.35. THE 2014 DUANE SPADER LEADERSHIP DEVELOPMENT SCHOLARSHIP RECEIPIENT ATTENED SPADER BUSINESS MANAGEMENT'S LEADERSHIP PROGRAM WITH COSTS TOTALING 3941.87.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>