AIRE INC IVIES BOAT BUILDING & REPAIR JAY DOWSETT MARINE MAGNER & SONS BOATWORK IRWIN YACHT & MARINE CORP. ANDERSON YACHT SALES & SERVIC ATKINS KROLL INC FUTURE BEACH CORP INTERNAT'L FBRGLS PROD B & N BOATS (A PARTNERSHIP) AMERICAN SLEEKCRAFT INC CATAMARAN HOUSEBOATS INC