EARTH-WATER CONCEPTS INC DOLPHIN SAILBOATS INC BRENTON REEF YACHTS FORMOSA BOAT BLDG CO DAY RAY BOAT MFG BAYLISS BOATWORKS INC BROWNE'S BOAT CO ALLAN HAGEN WELDING & REPAIR MODERN MARINE ALASKA RAFT HOUSES LTD M & R SHEET METAL J P REYNOLDS CO