Life Jackets - Life jackets for every passenger with extra jackets available for additional guests. Recognize non-swimmers; make sure their life jackets fit and that they wear them while on the water.
Throw Cushions - Flotation devices stored in an easy-to-access location for throwing, if necessary.
Flares - Flares and other distress signals stored in a dry, accessible place.
Fire extinguishers - Fire extinguishers should be within reach and visible.
Location - All passengers need to be familiar with each safety item, where it is located, and the rules for using it should the situation present itself.