EMERALD YACHTS INC CUMBERLAND BOAT WORKS IOWA HOMEMADE BOATS GLENMORE BOATS LTD GENESIS BOAT COMPANY KIRK SUPPLY AND BOATWORKS KESCO COMPOSITES BAUTECK MARINE CORP LEE BOAT MFG CO OOB 8/80 JEAN MORIN CONST NAUT DEAVER CUSTOM BOATS INTERNATIONAL POWER BOATS INC