BAY AREA MRNE INSTIT. L. J. RONNING BOATWORKS G. BEVAN INDUSTRIES LTD JON ETHEREDGE BOATBUILDING CO MCZWICK KAYAKS ALPHA WEST CORP JLDR FINANCIAL INC LAKE MASTER LES CANOTS BEAUMIER ATLANTIC YACHT SERVICE JOHN TUMA BOAT BUILDER JERRY RACING INC