EXCEL MARINE B J MEAGHER K5 MANUFACTURING LTD MAY-CRAFT FIBERGL PRODS INC DARRAH WOODWORKS DESERET MFG CO AMERICAN BOATWORKS INC COEUR D'ALENE KAY & CAN ERCOA INDUSTRIES CAPITAL YACHTS INC(OOB) MASTER MARINE CONST IN BASS STAR BASS BOATS