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        <RelatedOrExemptFunctionIncome>608375</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>126</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>0</Total>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>211668</Total>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>44242</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>1717</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>1076</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>13900</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>523</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>145070</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>5327180</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>27764</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>12754</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>99</Total>
      </Occupancy>
      <Travel>
        <Total>34176</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>5811</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>2816</Total>
      </Insurance>
      <OtherExpenses>
        <Description>PUBLIC RELATIONS</Description>
        <Total>356588</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REFERENCE MATERIAL</Description>
        <Total>125429</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DUES AND MEMBERSHIP</Description>
        <Total>301</Total>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>6311114</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>517297</BOY>
        <EOY>581683</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>89015</BOY>
        <EOY>224528</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>7809</BOY>
        <EOY>9134</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>614121</BOY>
        <EOY>815345</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>256095</BOY>
        <EOY>421603</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>256095</BOY>
        <EOY>421603</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>358026</BOY>
        <EOY>393742</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>358026</BOY>
        <EOY>393742</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>614121</BOY>
        <EOY>815345</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>28925</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>6791</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
    </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 />
      <Land />
      <Buildings />
      <LeaseholdImprovements />
      <Equipment />
      <OtherLandBuildings />
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <TotalOfAmounts>0</TotalOfAmounts>
      <TotalRevenue>6340039</TotalRevenue>
      <TotalExpenses>6311114</TotalExpenses>
      <ExcessOrDeficitForYear>28925</ExcessOrDeficitForYear>
      <OtherAmount>6791</OtherAmount>
      <TotalAdjustments>6791</TotalAdjustments>
      <ExcessOrDeficitPerFS>35716</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>7416863</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>1076824</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>1076824</RevenueNotRptdF990>
      <RevenueSubtotal>6340039</RevenueSubtotal>
      <TotalRevenuePerForm990>6340039</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>7387938</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>1076824</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>1076824</ExpensesNotRptdF990>
      <ExpensesSubtotal>6311114</ExpensesSubtotal>
      <TotalExpensesPerForm990>6311114</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <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, 2012 and 2011. The Association's tax returns are subject to review and examination by federal and state authorities. The tax returns for fiscal years 2009 and thereafter are open to examination by federal and state authorities.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part XI, Line 8</Identifier>
        <Explanation>Cumulative Foreign translation adjustment $6,791</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF">
      <AcctsActvsOutUSTable>
        <Region>North America</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>1</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>PROMO BOATING</SpecificServicesProvided>
        <TotalExpenditures>1124984</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>1</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>1</SubtotalNumberOfEmployees>
      <TotalNumberOfOffices>1</TotalNumberOfOffices>
      <TotalNumberOfEmployees>1</TotalNumberOfEmployees>
      <SubtotalAmountSpent>1124984</SubtotalAmountSpent>
      <TotalAmountSpent>1124984</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 $1,124,984 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>
        <CompBasedOnRelatedOrgs>187287</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>15000</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>911</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>47795</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>8838</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>259831</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>PART I</Identifier>
        <Explanation>COMPENSATION OF THOMAS DAMMRICH RELATES SOLELY TO COMPENSATION INCURRED BY THE NATIONAL MARINE MANUFACTURERS ASSOCIATION (FEIN# 36-2369301.) There was no compensation paid by Grow Boating, Inc. Compensation of Carl Blackwell relates solely to compensation incurred by the National Marine Manufacturers Association (NMMA.) There was no compensation was paid by Grow Boating, inc.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, 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 C, Line 19:</Identifier>
        <Explanation>THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part XI, Line 5</Identifier>
        <Explanation>Cumulative Translation Adjustment $6,791</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, Line 3:</Identifier>
        <Explanation>National marine manufactureres association, inc., a related organization provides employees, office facilities, equipment, accounting services and other basic overhead to grow boating, inc.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, Line 12A:</Identifier>
        <Explanation>the organization has not prepared its own governance policies described in part vi, section B. However, it does follow the written policies of its related organization, national marine manufacturers association, inc. National marine has a conflict of interest policy, whistleblower policy, written document retention and destruction policy. Grow Boating follows these policies.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, Line 15A and 15B</Identifier>
        <Explanation>compensation of carl blackwell 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 VII:</Identifier>
        <Explanation>All officers and board of directors are compensated by the National Marine Manufacturing Association. No compensation was paid by Grow Boating, Inc.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:LARRY VANDIVER TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:SCOTT DEAL TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:BEN SPECIALE TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:ROD MALONE TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:JOE LEWIS TITLE:CHAIRMAN HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:DAVID WITTY TITLE:SECRETARY HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:JOHN DORTON TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:MAURICE BOWEN TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:BILL WATTERS TITLE:Treasurer HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:MICHELE GOLDSMITH TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:MARCIA KULL TITLE:VICE-CHAIRMAN HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:MIKE SHEDIVY TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:CHUCK THURMAN TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:RICK LAYZELL TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:GLENN HUGHES TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:JULIE TOURVILLE TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:JEFF BEHAN TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:LARRY RUSSO TITLE:DIRECTOR HOURS:</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Carl Blackwell TITLE:President HOURS:16</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:ARMIDA MARKAROVA TITLE:VICE PRESIDENT HOURS:16</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:ELLEN HOPKINS TITLE:VICE PRESIDENT HOURS:26</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:GLENDA SANDOVAL TITLE:ASST TREASURER HOURS:32</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:SYDNEY MORGAN TITLE:ASST SECRETARY HOURS:32</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOC INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>231 SOUTH LASALLE STREET STE 2050</AddressLine1>
          <City>CHICAGO</City>
          <State>IL</State>
          <ZIPCode>606040027</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 STREET STE 2050</AddressLine1>
          <City>CHICAGO</City>
          <State>IL</State>
          <ZIPCode>60604</ZIPCode>
        </AddressUS>
        <EIN>363602212</EIN>
        <PrimaryActivities>PROMO SAFETY</PrimaryActivities>
        <LegalDomicileState>IL</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <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>5731038</AmountInvolved>
        <MethodOfAmtDetermination>Cash</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOCIATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L, M,</TransactionType>
        <AmountInvolved>1076824</AmountInvolved>
        <MethodOfAmtDetermination>Cash</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOCIATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>142688</AmountInvolved>
        <MethodOfAmtDetermination>Cash</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>