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        <Desc>Freight Recovery</Desc>
        <TotalRevenueColumnAmt>91</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>91</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueMiscGrp>
        <Desc>Other Income</Desc>
        <TotalRevenueColumnAmt>14499</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14499</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueMiscGrp>
        <Desc>Training</Desc>
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        <RelatedOrExemptFuncIncomeAmt>438868</RelatedOrExemptFuncIncomeAmt>
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        <RelatedOrExemptFuncIncomeAmt>1665532</RelatedOrExemptFuncIncomeAmt>
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      <GrantsToDomesticIndividualsGrp>
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      </GrantsToDomesticIndividualsGrp>
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      <BenefitsToMembersGrp>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>78050</ProgramServicesAmt>
        <ManagementAndGeneralAmt>151509</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>49271</ProgramServicesAmt>
        <ManagementAndGeneralAmt>95643</ManagementAndGeneralAmt>
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      <PensionPlanContributionsGrp>
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      <OtherEmployeeBenefitsGrp>
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        <ProgramServicesAmt>9869</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19157</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
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      <FeesForServicesLegalGrp>
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        <ProgramServicesAmt>10749</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2687</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>5113</ManagementAndGeneralAmt>
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      <FeesForServicesLobbyingGrp>
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      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>136225</TotalAmt>
        <ProgramServicesAmt>130776</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5449</ManagementAndGeneralAmt>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>28427</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1184</ManagementAndGeneralAmt>
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      <OfficeExpensesGrp>
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        <ProgramServicesAmt>4002</ProgramServicesAmt>
        <ManagementAndGeneralAmt>167</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>27372</TotalAmt>
        <ProgramServicesAmt>9307</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18065</ManagementAndGeneralAmt>
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      <TravelGrp>
        <TotalAmt>18963</TotalAmt>
        <ProgramServicesAmt>18963</ProgramServicesAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>357675</TotalAmt>
        <ProgramServicesAmt>321908</ProgramServicesAmt>
        <ManagementAndGeneralAmt>35767</ManagementAndGeneralAmt>
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      <InterestGrp>
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      <PaymentsToAffiliatesGrp>
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      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
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      <InsuranceGrp>
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        <ProgramServicesAmt>33347</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1390</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>Training &amp; Certification Progr</Desc>
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        <ProgramServicesAmt>199832</ProgramServicesAmt>
        <ManagementAndGeneralAmt>102943</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>Standards Program</Desc>
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        <ProgramServicesAmt>97944</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Bank charges/credit card fees</Desc>
        <TotalAmt>55377</TotalAmt>
        <ProgramServicesAmt>53161</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2216</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>Computer Expenses</Desc>
        <TotalAmt>52026</TotalAmt>
        <ProgramServicesAmt>49945</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2081</ManagementAndGeneralAmt>
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      <AllOtherExpensesGrp>
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        <ProgramServicesAmt>112489</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18949</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>1213153</ProgramServicesAmt>
        <ManagementAndGeneralAmt>512776</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>16310</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>788145</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
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      <ReceivablesFromOfficersEtcGrp>
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      <OtherLiabilitiesGrp>
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        <EOYAmt>2401</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>98305</EOYAmt>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>833439</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <ReconcilationRevenueExpnssAmt>-60397</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <EquipmentGrp>
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        <DepreciationAmt>16461</DepreciationAmt>
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      <OtherLandBuildingsGrp>
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        <DepreciationAmt>6349</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Credit Card Payable</Desc>
        <Amt>2401</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2401</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The bylaws were amended to remove the reference to Regional Directors as they will not be used. The more general term "director" allows the NMEA Board and Membership to vote in directors not limited to geography. Additionally the requirement for an International Director was removed from the bylaws.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's members are committed to promote good business management and fair business practices, to encourge the industry to higher highly qualified techinical service personal, and to educate the boating public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The board members review the tax return for accuracy before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All of the associations documents are available upon request through the Associations national office.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>