IDAHO STEAMBOAT COMPANY (THE) NEPTUNUS U.S.A. INC ELLIOTT MARINE N AMER LTD NICKEL & NICKEL DULL'S ENTERPRISES CARL H SYLVESTER LYNN A MILLER CAMP-A-LOT GEANGES MANUF & SALES LTD FOUR SEASONS MARINE LLC JACK POWLES INTL MARNE NEWWATER BOATWORKS