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        <RelatedOrExemptFunctionIncome>713070</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>1576</UnrelatedBusinessRevenue>
        <ExclusionAmount>131</ExclusionAmount>
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      <GrantsToDomesticOrgs>
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      </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>124104</Total>
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      <PensionPlanContributions>
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      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>36569</Total>
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      <PayrollTaxes>
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      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
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      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>16697</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
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      <FeesForServicesOther>
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      </FeesForServicesOther>
      <Advertising>
        <Total>3289674</Total>
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      <OfficeExpenses>
        <Total>37015</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>7647</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>0</Total>
      </Occupancy>
      <Travel>
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      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>7665</Total>
      </Insurance>
      <OtherExpenses>
        <Description>PUBLIC RELATIONS</Description>
        <Total>182585</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REFERENCE MATERIAL</Description>
        <Total>18619</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DUES AND MEMBERSHIP</Description>
        <Total>37</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT EXPENSE</Description>
        <Total>2129</Total>
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      <TotalFunctionalExpenses>
        <Total>3939807</Total>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>281720</BOY>
        <EOY>517297</EOY>
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      <AccountsReceivable>
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        <EOY>89015</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
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        <EOY>7809</EOY>
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      <TotalAssets>
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        <EOY>614121</EOY>
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      <AccountsPayableAccruedExpenses>
        <BOY>140042</BOY>
        <EOY>256095</EOY>
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      <TotalLiabilities>
        <BOY>140042</BOY>
        <EOY>256095</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>234710</BOY>
        <EOY>358026</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>234710</BOY>
        <EOY>358026</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>374752</BOY>
        <EOY>614121</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>123371</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-55</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
    </IRS990>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInfo>
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        <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 />
      <Land />
      <Buildings />
      <LeaseholdImprovements />
      <Equipment />
      <OtherLandBuildings />
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <TotalOfAmounts>0</TotalOfAmounts>
      <TotalRevenue>4063178</TotalRevenue>
      <TotalExpenses>3939807</TotalExpenses>
      <ExcessOrDeficitForYear>123371</ExcessOrDeficitForYear>
      <OtherAmount>-55</OtherAmount>
      <TotalAdjustments>-55</TotalAdjustments>
      <ExcessOrDeficitPerFS>123316</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>4897835</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>834657</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>834657</RevenueNotRptdF990>
      <RevenueSubtotal>4063178</RevenueSubtotal>
      <TotalRevenuePerForm990>4063178</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>4774464</TotExpensesEtcAuditedFinclStmt>
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      <ExpensesNotRptdF990>834657</ExpensesNotRptdF990>
      <ExpensesSubtotal>3939807</ExpensesSubtotal>
      <TotalExpensesPerForm990>3939807</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, 2011 and 2010. The Association's tax returns are subject to review and examination by federal and state authorities. The tax returns for the current year as well as fiscal years 2008 through 2010 are open to examination by federal and state authorities.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XI, LINE 8</Identifier>
        <Explanation>CUMULATIVE FOREIGN CURRENCY ADJUSTMENT $55</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
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        <Region>North America</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>1</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>PROMO BOATING</SpecificServicesProvided>
        <TotalExpenditures>731800</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>1</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>1</SubtotalNumberOfEmployees>
      <TotalNumberOfOffices>1</TotalNumberOfOffices>
      <TotalNumberOfEmployees>1</TotalNumberOfEmployees>
      <SubtotalAmountSpent>731800</SubtotalAmountSpent>
      <TotalAmountSpent>731800</TotalAmountSpent>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
    </IRS990ScheduleF>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <Form990ScheduleJPartII>
        <NamePerson>Carl Blackwell</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>177172</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>15000</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>857</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>31764</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>7029</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>231822</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Thomas Dammrich</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>368086</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>40000</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>8064</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>209556</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>13651</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>639357</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 A, Line 2</Identifier>
        <Explanation>Carl Blackwell, President of Grow Boating, VP of Marketing at NMMA</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, Line 3:</Identifier>
        <Explanation>National Marine Manufacturers 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 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>Form 990, Part XI, Line 5:</Identifier>
        <Explanation>Cumulative translation adjustment ($55)</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 Manufacturers Association, Inc. 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 Thomas Dammrich relates solely to compensation incurred by the National Marine Manufacturers Association (NMMA.) 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 paid by Grow Boating. Grow Boating, Inc. does not pay any employees so it does not have compensation policies. NMMA, the related organization which provides compensation, does have compensation policies for its chief executive and Key employees.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, Line 4</Identifier>
        <Explanation>ARTICLE V Section 2: increased number of directors. Was between 15-18; now between 18-21. This increase of Three was an additional representative in each of the following groups: MRAA; BMD, and EMD (these are defined in SECTION3). Also, increased board term from 2 to 3 years for all US board members (the Cdn board member's term remains 2 year) ARTICLE VI Section 9: Added the role of Assistant Treasurer. Section 11 Added the role of Assistant Secretary Section 12 added the duties and responsibilities of the President ARTICLE VII Section 1 Changed the name of the ADVISORY COUNCIL to the INDUSTRY OUTREACH COUNCIL. Also, removed the requirement of a pledge. ARTICLE VIII Section 7 Standing Committees: Changed Standing committees. Added the Dealer Certification Committee, and removed the Marketing and Water Access Committees ARTICLE XI General Provisions Section 2 No loans unless authorized by the board Section 3 Grants the President of GBI and NMMA authority to open and operate banks accounts in GBI's name</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Carl Blackwell TITLE:President HOURS:40</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Thomas Dammrich TITLE:Past President HOURS:40</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>
      </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>
      </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>
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        <AmountInvolved>3348187</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>NATIONAL MARINE MANUFACTURERS ASSOCIATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L, M,</TransactionType>
        <AmountInvolved>834657</AmountInvolved>
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      <TransactionsRelatedOrgsTable>
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        </NameOfOtherOrganization>
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    </IRS990ScheduleR>
  </ReturnData>
</Return>