<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-15T17:50:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410738189</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LETHERT SKWIRA SCHULTZ &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>170 7TH PL E STE 100</AddressLine1Txt>
        <CityNm>SAINT PAUL</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>551012361</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201473560</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MARINE RETAILERS ASSOCIATION OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AMERICA EDUCATIONAL FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MARI</BusinessNameControlTxt>
      <PhoneNum>7817493250</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8401 73RD AVE N 71</AddressLine1Txt>
        <CityNm>MINNEAPOLIS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55428</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEFF SIEMS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8162293366</PhoneNum>
      <SignatureDt>2023-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JEFF</PersonFirstNm>
        <PersonLastNm>SIEMS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANGIE M AGREY CPA</PreparerPersonNm>
      <PTIN>P01345037</PTIN>
      <PhoneNum>6512245721</PhoneNum>
      <PreparationDt>2023-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>151354</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>95208</ContributionsGiftsGrantsEtcAmt>
      <SaleOfAssetsGrossAmt>55896</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>66492</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-10596</GainOrLossFromSaleOfAssetsAmt>
      <OtherRevenueTotalAmt>250</OtherRevenueTotalAmt>
      <TotalRevenueAmt>84862</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1672</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>74241</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>34697</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>296</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>14063</OtherExpensesTotalAmt>
      <TotalExpensesAmt>124969</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-40107</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>151926</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>111819</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>151926</BOYAmt>
        <EOYAmt>111894</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>151926</BOYAmt>
        <EOYAmt>111894</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>75</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>151926</BOYAmt>
        <EOYAmt>111819</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE FINANCIAL SUPPORT FOR EDUCATION, TRAINING, AND PROFESSIONAL DEVELOPMENT IN THE RECREATIONAL MARINE TRADES. MRAA EDUCATIONAL FOUNDATION IS DEDICATED TO THE GROWTH OF THE RECREATIONAL MARINE INDUSTRY THROUGH WORKFORCE DEVELOPMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FOUNDATION PROVIDES TECHNICAL SCHOLARSHIPS FOR STUDENTS TRAINING IN THE TECHNICAL AREA OF THE RECREATIONAL MARINE INDUSTRY. THE FUNDS WILL BE USED FOR FUTURE MARINE INDUSTRY EUCATION. THE KEVIN LODDER SCHOLARHIP RECEIPIENTS ATTEND THE SPADER BUSINESS MANAGEMENT 1 WORKSHOP.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1672</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>23201</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23201</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF SIEMS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT LODDER</PersonNm>
        <TitleTxt>BAORD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACY GREENWOOD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICK GREEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JEFF SIEMS</PersonNm>
        <USAddress>
          <AddressLine1Txt>3200 NW JEFFERSON ST</AddressLine1Txt>
          <CityNm>BLUE SPRINGS</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>64015</ZIPCd>
        </USAddress>
        <PhoneNum>8162293366</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>33492</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42042</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>611</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20967</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95208</CurrentTaxYearAmt>
        <TotalAmt>192320</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>250</CurrentTaxYearAmt>
        <TotalAmt>250</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>33492</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42042</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>611</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20967</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95458</CurrentTaxYearAmt>
        <TotalAmt>192570</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>192570</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>55</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>907</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2261</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8847</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>12070</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>55</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>907</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2261</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8847</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>12070</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>33547</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42949</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2872</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29814</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95458</CurrentTaxYearAmt>
        <TotalAmt>204640</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94100</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.89890</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.06000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.10000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER REVENUE 250 TOTAL 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 811 TRAVEL FOR FUNDRAISING 4,731 CONFERENCES/MEETINGS 3,524 INSURANCE 371 BANK FEES 1,412 SUPPLIES 2,531 LICENSES 13 UTILITIES 420 CATERING 250 TOTAL 14,063</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 75</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE FINANCIAL SUPPORT FOR EDUCATION, TRAINING, AND PROFESSIONAL DEVELOPMENT IN THE RECREATIONAL MARINE TRADES. MRAA EDUCATIONAL FOUNDATION IS DEDICATED TO THE GROWTH OF THE RECREATIONAL MARINE INDUSTRY THROUGH WORKFORCE DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION PROVIDES TECHNICAL SCHOLARSHIPS FOR STUDENTS TRAINING IN THE TECHNICAL AREA OF THE RECREATIONAL MARINE INDUSTRY. THE FUNDS WILL BE USED FOR FUTURE MARINE INDUSTRY EUCATION. THE KEVIN LODDER SCHOLARHIP RECEIPIENTS ATTEND THE SPADER BUSINESS MANAGEMENT 1 WORKSHOP.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
