JEFFREY JAY KURTH DOUG BOWERS' CANOE CO ACTION POWER BOATS INC ALLIANCEMG LLC BURLWOOD CONSTRUCTION INC BANGOR PUNTA MARINE FISHER FIBERGLASS CORP BUTSON BOATS LTD FACTORY FIVE RACING INC FIBERLEX PLASTICS LTD KENTUCKIANA YACHT SALES CO DONELLE BOAT BUILDER LTD