SEAPLANE INSTRUCTION OCCURRING. ONE INSTR WITH STUDENT MAKES HARD TKOF AND LNDG ON ROUGH WATER. ACFT DAMAGED.

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I FLEW WITH 2 STUDENTS OBTAINING A SEAPLANE RATING ACTING AS AN INSTRUCTOR. AFTER RETURNING TO ARPT; THE NEXT STUDENT AND INSTRUCTOR WENT OUT IN SAME ACFT FOR TRAINING. AFTER THEY RETURNED IT WAS THEN NOTED BY MAINT THAT THE ENG HAD STRUCK THE FUSELAGE AND BENT PART OF THE TAIL BOOM. THE OTHER INSTRUCTOR/STUDENT CONFESSED TO MAKING A HARD TKOF AND LNDG IN ROUGH WATER. HEARING A NOISE; THEN THE ENG STOPPED; DUE TO THE HARD IMPACT OF THE WATER. 5 DAYS LATER THE FAA WAS MAKING A FACILITY INSPECTION WHEN THEY SAW THE DAMAGED LAKE ACFT. WHEN THEY (FAA) ASKED WHO THE PLT WAS; COMPANY PERSONNEL; WHO WERE INSTRUCTED BY THE DIRECTOR OF OPS (WHO IS THE PLT WHO DID THE HARD LNDG AND TKOF); WERE TOLD TO SAY THEY DIDN'T KNOW WHO DID THE DAMAGE; REFERRING THAT IT COULD HAVE BEEN ANY ONE OF THE INSTRUCTORS; EVEN ME; SO AS NOT TO INVOLVE HIM. NOT ONLY DID THIS PERSON DO A LNDG AND TKOF THAT DAMAGED THE ACFT; IF IT HADN'T BEEN FOR MAINT PERSONNEL RPTING THE DAMAGE TO ME AND THE OWNER WE WOULD NOT HAVE BEEN AWARE OF THIS DAMAGE UNTIL THE NEXT FLT SINCE THE PLT DIDN'T RPT ANYTHING. BY NOT RPTING THIS HE NOT ONLY INVOLVED HIMSELF WITH THE FAA; BUT ALSO MYSELF AND 5 OTHER PLTS WHO HAD NOTHING TO DO WITH IT AND FLEW A PERFECTLY AIRWORTHY ACFT AT THE TIME. THUS IMPLYING TO THE FAA THAT ONE OR MORE OF THE OTHER PLT'S DIDN'T PREFLT THE ACFT AS PER THE REGS AND NOTICE THE DAMAGE AND THE DAMAGE WASN'T DONE BY HIM; WHO WAS THE LAST PLT TO FLY THE ACFT.