Places to look
If the boat was owned previously, you might check that the hot water plumbing for the boat was not connected to the cold water supply. The water heater might work great but if it cant' get to the plumbing it's just hot in the tank. If this is the case, you will definitely need to clean the water heater out thoroughly. I suspect even VA requires some winterizing so you may have already flushed, etc. If not, the winterizer may have disabled the system altogether. I'd check all the possible flow options.Barring the "misconnection" above, here are some options:1a: Your water heater does not contain a heat exchanger option? You sure it's the right type? It might just be electric, especially if replaced by a previous owner.1. Engine Water from engine to heater can not flow. Causes: Heat exchanger on engine is clogged, hoses are clogged, impeller inoperative (but engine would probably overheat then), hoses kinked, hoses connected incorrectly.2. Engine Water can flow to heater, but not through it. Causes: Clogged/corroded heating coil inside heater. Easiest Fix: Replace heater3. Engine Water can flow to heater and through heater, but not back to engine or exhaust. Cause: Clogged heating water exit hose or engine heat exchanger/exhaust combiner.4. Hose from engine is connected directly back to engine leaving the water heater out of the loop.5. Your impeller ingested an iceberg and it's taking several years to melt?