IDAHO STEAMBOAT COMPANY (THE) KIWI KAYAK COMPANY AQUADYNE BOAT CO CALIFORNIA COOL MARINE PROD ALLAN HAGEN WELDING & REPAIR DAMIAN MCLAUGHLIN JR. CORP LACROSSE RIVERBOAT CO DOUGLAS BROOKS BOATBUILDER DURAKON INDUSTRIES INC ALASKA POWER SERVICES HELLS BAY BOATWORKS INC CROOKED RIVER BOAT WORKS INC