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    <ReturnTs>2023-08-28T19:06:59-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>911082950</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MCCORKLE &amp; ASSOCIATES CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>319 S 3RD ST</AddressLine1Txt>
        <CityNm>RENTON</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98057</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>943093822</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RECREATIONAL BOATING ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OF WASHINGTON</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>RECR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 17063</AddressLine1Txt>
        <CityNm>SEATTLE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98127</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LOYD WALKER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2023-01-27</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LOYD</PersonFirstNm>
        <PersonLastNm>WALKER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT L MCCORKLE CPA</PreparerPersonNm>
      <PTIN>P00438965</PTIN>
      <PhoneNum>4252286133</PhoneNum>
      <PreparationDt>2023-07-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.RBAW.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>172398</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>172209</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>119</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>70</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>70</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>172398</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>131850</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>20736</OtherExpensesTotalAmt>
      <TotalExpensesAmt>152586</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19812</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>88505</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>108317</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>88505</BOYAmt>
        <EOYAmt>108317</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>88505</BOYAmt>
        <EOYAmt>108317</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>88505</BOYAmt>
        <EOYAmt>108317</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTE SAFE BOATING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE NEWSLETTERS/INFORMATION AND BROCHURES TO MEMBERS RELATING TO BOATING ACTIVITIES, GOVERNMENT AND STATE RULES, AND ACTIONS AFFECTING BOATERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9341</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LOBBY STATE LEGISLATORS ON ISSUES AND PENDING LAWS RELATING TO BOATERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>131310</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>140651</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOYD WALKER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB WISE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE FINNEY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREA PIERANTOZZI</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA NEWLAND</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WAYNE GILHAM</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>WA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>LOYD WALKER</PersonNm>
        <USAddress>
          <AddressLine1Txt>POBOX 17063</AddressLine1Txt>
          <CityNm>SEATTLE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98127</ZIPCd>
        </USAddress>
        <PhoneNum>2535493199</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>
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    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 527 OFFICE SUPPLIES 430 POSTAGE 218 CONFERENCES AND MEETINGS 300 INSURANCE 1,712 BANK SEVICE CHARGES 69 CONSULTING 2,100 CONTRACT LABOR 8,946 CREDIT CARD PROCESSING 411 DONATIONS 935 DUES AND SUBSCRIPTIONS 525 LICENSES AND PERMITS 20 MISCELLANEOUS 540 SUPPLIES 223 WEBSITE FEES 3,780 TOTAL 20,736</ExplanationTxt>
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