BROOKINS BOATWORKS LTD LIVINGSTON BOATS INC AMERICAN IDEAS CO INC CANDIAN DUX INC CARAVELLE POWERBOATS INTERMOUNTAIN SPECIALTIES LTD KAISER DISTRIBUTORS FASTBOATWORKS INC MARK SILL SPECIALTIES MASTERPIECE POWERBOATS INC C & L CRAFTWORKS, INC. KERR-KRAFT RAY KERR S