CALUMET SHIPBUILDING INC JERSEY CAPE YACHTS INC HOMIER DISTRIBUTING CO INC AMERICAN IDEAS CO INC M. YVES BEAUCHESNE MILAN SPORT BOATS COMPANY BAYLINER MARINE CORP NORTH BEND FABRICATION CROWNLINE BOATS INC (OOB) GARDINER ENTERPRISES HERRITT MARINE DESIGN FABRICATORS OF EUFAULA