I'm not sure of the story behind this. The nearest water is on the right-center of the picture. There may be a channel that can not be seen from the road I am standing on. No, there is no lake beyond the road.
This is the coast of Washington or one of its islands. My guess is that there was a very high tide that allowed the boat to get to where it is. Whether there will be a high enough tide to get it out is the question.
This is from a different perspective. There may a larger canal behind the boat running horizontally across the center of the picture.