RedactedNarrative: Accident is still under investigation cause of accident is still being determined.
  
  Operator co owner of the vessel had just purchased the vessel with the father of the deceased.  He only had about 2 months of boating experience and had just taken a safety course.  He checked the marine and sea conditions in the morning prior to accident.  When he heading out to take the kids tubing seas were less than 1 feet and very calm.  They were headed back to shore and it was still calm but when they closer a 5 foot wave came directly over the bow and windshield and into the vessel.  The vessel immediately began to sink.  
  
  The bow sank into the water and the kids who were seated in the front bow pulled them to the back of the vessel.  He was on plane travelling about 13-14 mph.  He called may day and they told the kids to jump and a 2nd wave broadsided and rolled the vessel upside down.  Once in the water they could not locate 2 of the kids.  
  
  1 was found but the deceased was still missing.  Operator took of his PFD and tried to dive under the vessel to locate the boy but could not.  Divers located the boy trapped underneath the vessel.  He was under water without oxygen for 30 minutes. He later died.  
  
  Investigator noted that the operator was very impressed with his preparedness concerning boating safety.  However the capacity plate was rated for 11 people and he had 12 but mostly children and they were well under the weight limits.   Inexperience was the result of this accident.