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        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>30577</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>1853</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>8825</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>15530</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>272430</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>5656083</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>55151</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>11280</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>13421</Total>
      </Occupancy>
      <Travel>
        <Total>40055</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>2159</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>3090</Total>
      </Insurance>
      <OtherExpenses>
        <Description>MARKETING, P/R, OTHER</Description>
        <Total>241342</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REFERENCE MATERIAL</Description>
        <Total>81769</Total>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>6600495</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>581683</BOY>
        <EOY>886431</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>224528</BOY>
        <EOY>146046</EOY>
      </AccountsReceivable>
      <ReceivablesFromOfficersEtc>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </ReceivablesFromOfficersEtc>
      <ReceivablesFromDisqualPersons>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>9134</BOY>
        <EOY>25311</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasisNet>
        <BOY>0</BOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>815345</BOY>
        <EOY>1057788</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>421603</BOY>
        <EOY>99387</EOY>
      </AccountsPayableAccruedExpenses>
      <GrantsPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </GrantsPayable>
      <DeferredRevenue>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TaxExemptBondLiabilities>
      <EscrowAccountLiability>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </EscrowAccountLiability>
      <LoansFromOfficersDirectors>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </MortNotesPyblSecuredInvestProp>
      <UnsecuredNotesLoansPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </UnsecuredNotesLoansPayable>
      <OtherLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>421603</BOY>
        <EOY>99387</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>393742</BOY>
        <EOY>958401</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>393742</BOY>
        <EOY>958401</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>815345</BOY>
        <EOY>1057788</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>574269</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-9610</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>false</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <CurrentYearMinus3Years />
      <CurrentYearMinus4Years />
      <Land />
      <Buildings />
      <LeaseholdImprovements />
      <Equipment />
      <OtherLandBuildings />
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <TotalOfAmounts>0</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>8188598</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>1013834</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>1013834</RevenueNotRptdF990>
      <RevenueSubtotal>7174764</RevenueSubtotal>
      <TotalRevenuePerForm990>7174764</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>7614329</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>1013834</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>1013834</ExpensesNotRptdF990>
      <ExpensesSubtotal>6600495</ExpensesSubtotal>
      <TotalExpensesPerForm990>6600495</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>PART X, LINE 2 (FIN 48)</Identifier>
        <Explanation>The Association follows the accounting standards for contingencies in evaluating uncertain tax positions. The guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the Association for uncertain tax positions as of September 30, 2013 and 2012. The Association's tax returns are subject to review and examination by federal and state authorities. The U.S. tax returns for fiscal years 2010 and thereafter are open to examination by federal and state authorities. The Canadian tax returns for fiscal years 2009 and thereafter are open to examination.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF">
      <AcctsActvsOutUSTable>
        <Region>North America</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>2</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>PROMO BOATING</SpecificServicesProvided>
        <TotalExpenditures>1042132</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>1</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>2</SubtotalNumberOfEmployees>
      <TotalNumberOfOffices>1</TotalNumberOfOffices>
      <TotalNumberOfEmployees>2</TotalNumberOfEmployees>
      <SubtotalAmountSpent>1042132</SubtotalAmountSpent>
      <TotalAmountSpent>1042132</TotalAmountSpent>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>Part 1, line 3, column (f):</Identifier>
        <Explanation>accounting method: accrual amount of expenditures: $1,042,432 amount of investments: $0</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <Form990ScheduleJPartII>
        <NamePerson>Carl Blackwell</NamePerson>
        <Title>President</Title>
        <CompBasedOnRelatedOrgs>195251</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>19000</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>1105</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>50840</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>9195</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>275391</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ELLEN HOPKINS</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <CompBasedOnRelatedOrgs>120045</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>8000</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>360</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>13768</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>8410</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>150583</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>SYDNEY MORGAN</NamePerson>
        <Title>ASST SECRETARY</Title>
        <CompBasedOnRelatedOrgs>111965</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>8000</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>723</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>19042</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>12513</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>152243</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Schedule J, Part I, Line 3:</Identifier>
        <Explanation>ALL COMPENSATION RELATES SOLELY TO COMPENSATION INCURRED BY THE NATIONAL MARINE MANUFACTURERS ASSOCIATION (FEIN# 36-2369301). THERE WAS NO OFFICER COMPENSATION PAID BY GROW BOATING, INC.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 2b:</Identifier>
        <Explanation>NO ORGANIZATION HAS DISCLOSED A CONFLICT OF INTEREST. BUT, ALL MEMBERS OF THE BOARD ARE INVOLVED WITH THE MARINE INDUSTRY, AND AS SUCH, MAY INTERACT WITH ONE ANOTHER DURING THE COURSE OF NORMAL BUSINESS OPERATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11b:</Identifier>
        <Explanation>THE ORGANIZATION'S FORM 990 UNDERGOES A NUMBER OF INTERNAL AND EXTERNAL REVIEWS BEFORE IT IS FILED WITH THE IRS. THE RETURN IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM, BAKER TILLY VIRCHOW KRAUSE, AND THE ORGANIZATION'S PRESIDENT REVIEWS AND SIGNS THE TAX RETURN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, Line 15b:</Identifier>
        <Explanation>All compensation disclosed on this return relates solely to compensation incurred by the National Marine Manufacturers Association. There was no compensation paid by Grow Boating.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19:</Identifier>
        <Explanation>THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part XI, Line 9:</Identifier>
        <Explanation>Cumulative Translation Adjustment: -$9,610</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOC INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>231 SOUTH LASALLE ST STE 2050</AddressLine1>
          <City>CHICAGO</City>
          <State>IL</State>
          <ZIPCode>60604</ZIPCode>
        </AddressUS>
        <EIN>362369301</EIN>
        <PrimaryActivities>PROMO BOATING</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <ExemptCodeSection>501(C)(6)</ExemptCodeSection>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>FOUNDATION FOR RECREATIONAL BOATING</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>231 SOUTH LASALLE ST STE 2050</AddressLine1>
          <City>CHICAGO</City>
          <State>IL</State>
          <ZIPCode>60604</ZIPCode>
        </AddressUS>
        <EIN>363602212</EIN>
        <PrimaryActivities>PROMO BOATING</PrimaryActivities>
        <LegalDomicileState>IL</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>true</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>true</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOCIATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>6560590</AmountInvolved>
        <MethodOfAmtDetermination>Cash</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOCIATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>M,N,O</TransactionType>
        <AmountInvolved>1013834</AmountInvolved>
        <MethodOfAmtDetermination>Cash</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOCIATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>348594</AmountInvolved>
        <MethodOfAmtDetermination>Cash</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>