The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number: 3235-0006
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COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
Accenture SHS Class A G1151C101   7,891,934 25,575 SH   SOLE   24,875 0 700
AES COM 00130H105   3,388,280 163,448 SH   SOLE   159,793 0 3,655
Alexander & Baldwin Inc COM 014491104   5,275,277 283,922 SH   SOLE   278,492 0 5,430
Algonquin Power & Utilities Corp COM 015857105   4,822,758 583,869 SH   SOLE   573,319 0 10,550
Ameresco CL A 02361E108   4,341,638 89,279 SH   SOLE   86,764 0 2,515
American International Group COM NEW 026874784   7,669,061 133,282 SH   SOLE   130,127 0 3,155
American Well Cl A Ord CL A 03044L105   4,270,104 2,033,383 SH   SOLE   1,984,583 0 48,800
Annaly Capital Mgmt COM 035710839   3,643,861 182,102 SH   SOLE   178,273 0 3,829
Apple Computer COM 037833100   10,331,038 53,261 SH   SOLE   51,425 0 1,836
Aptiv Plc SHS G6095L109   7,366,202 72,154 SH   SOLE   70,289 0 1,865
AT&T COM 00206R102   3,739,733 234,466 SH   SOLE   229,811 0 4,655
Badger Meter COM 056525108   265,608 1,800 SH   SOLE   1,800 0 0
Berkshire Hathaway Cl B CL B NEW 084670702   496,837 1,457 SH   SOLE   1,457 0 0
BlackRock Income Trust COM 09247F209   1,151,684 94,633 SH   SOLE   94,633 0 0
BlackRock Muni Intermediate Duration Fund COM 09253X102   927,269 81,055 SH   SOLE   79,255 0 1,800
Broadcom Ltd COM 11135F101   8,847,840 10,200 SH   SOLE   9,902 0 298
ChevronTexaco COM 166764100   524,762 3,335 SH   SOLE   3,335 0 0
Chubb Corporation COM H1467J104   5,292,718 27,486 SH   SOLE   26,891 0 595
Cisco Systems COM 17275R102   6,023,119 116,411 SH   SOLE   112,656 0 3,755
Citigroup COM NEW 172967424   13,636,744 296,193 SH   SOLE   288,308 0 7,885
Corning COM 219350105   5,461,346 155,860 SH   SOLE   152,835 0 3,025
CSX COM 126408103   245,520 7,200 SH   SOLE   7,200 0 0
Delta Air Lines COM NEW 247361702   5,526,953 116,259 SH   SOLE   113,454 0 2,805
Eaton Vance Ltd Duration COM 27828H105   537,208 57,394 SH   SOLE   57,394 0 0
Evolent Health Inc CL A 30050B101   10,012,574 330,448 SH   SOLE   320,823 0 9,625
Exxon Mobil COM 30231G102   437,580 4,080 SH   SOLE   2,230 0 1,850
First BanCorp PR COM NEW 318672706   6,627,590 542,356 SH   SOLE   525,506 0 16,850
FTC Solar Inc COM 30320C103   3,866,850 1,200,885 SH   SOLE   1,169,515 0 31,370
General Electric COM 369604301   316,478 2,881 SH   SOLE   2,248 0 633
Global Payments Inc COM 37940X102   2,997,865 30,429 SH   SOLE   29,514 0 915
Goldman Sachs Access Treasury 0-1 Yr ETF ACCES TREASURY 381430529   833,383 8,328 SH   SOLE   8,328 0 0
Goldman Sachs Access Ultra Short Bd ETF ACES ULTRA SHR 381430230   607,333 12,171 SH   SOLE   12,171 0 0
Google CAP STK CL A 02079K305   4,477,857 37,409 SH   SOLE   36,579 0 830
Google CAP STK CL C 02079K107   248,956 2,058 SH   SOLE   2,058 0 0
Granite Construction Inc COM 387328107   5,460,123 137,258 SH   SOLE   132,818 0 4,440
Hersha Hospitality Trust PR SHS BEN INT 427825500   3,022,284 496,270 SH   SOLE   480,370 0 15,900
International Business Machines COM 459200101   240,858 1,800 SH   SOLE   1,700 0 100
Ishares Short Term ISHS 1-5YR INVS 464288646   229,427 4,573 SH   SOLE   4,573 0 0
Jefferies Financial Group COM 47233W109   11,587,785 349,345 SH   SOLE   340,685 0 8,660
Johnson & Johnson COM 478160104   1,006,858 6,083 SH   SOLE   4,783 0 1,300
Kennedy-Wilson Holdings COM 489398107   19,650,045 1,203,310 SH   SOLE   1,172,255 0 31,055
Lockheed Martin Corp COM 539830109   253,209 550 SH   SOLE   550 0 0
Lumen Technologies COM 550241103   4,099,434 1,813,909 SH   SOLE   1,774,359 0 39,550
M&T Bank Corporation COM 55261F104   3,360,208 27,151 SH   SOLE   26,606 0 545
Managed Municipal Portfolio COM 95766M105   473,165 47,650 SH   SOLE   47,150 0 500
Materialise SPONSORED ADS 57667T100   2,797,632 323,800 SH   SOLE   319,580 0 4,220
Merck COM 58933Y105   248,665 2,155 SH   SOLE   2,155 0 0
Microsoft COM 594918104   1,812,694 5,323 SH   SOLE   4,423 0 900
Novo Nordisk A/S ADR 670100205   598,771 3,700 SH   SOLE   3,700 0 0
Nuveen AMT Free Mun Income Fd COM 670657105   483,871 44,270 SH   SOLE   44,270 0 0
Paramount Global CLASS B COM 92556H206   7,395,565 464,838 SH   SOLE   452,243 0 12,595
Pepsico COM 713448108   729,582 3,939 SH   SOLE   3,799 0 140
Pfizer COM 717081103   2,841,534 77,468 SH   SOLE   76,478 0 990
Popular COM NEW 733174700   1,903,172 31,447 SH   SOLE   30,917 0 530
PotlatchDeltic Corp COM 737630103   4,640,948 87,814 SH   SOLE   86,539 0 1,275
Procter & Gamble COM 742718109   853,349 5,624 SH   SOLE   4,424 0 1,200
Pultegroup Inc COM 745867101   2,291,249 29,496 SH   SOLE   28,266 0 1,230
Relx Plc SPONSORED ADR 759530108   290,373 8,686 SH   SOLE   8,336 0 350
Royal Gold Inc COM 780287108   229,560 2,000 SH   SOLE   2,000 0 0
SAP SPON ADR 803054204   5,618,239 41,066 SH   SOLE   40,091 0 975
Schwab International Equity ETF INTL EQTY ETF 808524805   282,811 7,933 SH   SOLE   7,933 0 0
Schwab Short-Term U.S. Treasury ETF SHT TM US TRES 808524862   289,994 6,034 SH   SOLE   6,034 0 0
Schwab US Aggregate Bond ETF US AGGREGATE B 808524839   251,664 5,452 SH   SOLE   5,452 0 0
Schwab US Broad Mkt ETF US BRD MKT ETF 808524102   356,833 6,902 SH   SOLE   6,902 0 0
Schwab US Large Cap ETF US LRG CAP ETF 808524201   282,850 5,401 SH   SOLE   5,401 0 0
Schwab US Mid-Cap ETF US MID-CAP ETF 808524508   357,281 5,030 SH   SOLE   5,030 0 0
Schwab US Small-Cap ETF US SML CAP ETF 808524607   389,470 8,892 SH   SOLE   8,892 0 0
Schwab US TIPS ETF US TIPS ETF 808524870   266,921 5,091 SH   SOLE   5,091 0 0
Sony Group SPONSORED ADR 835699307   8,309,702 92,289 SH   SOLE   90,324 0 1,965
Sp Plus Corporation COM 78469C103   10,130,820 259,034 SH   SOLE   250,084 0 8,950
SPDR Inv Grade Floating Rate INV GRD FLT RT 78468R200   942,797 30,720 SH   SOLE   30,220 0 500
SPDR Nuveen Barclays ST Muni NUVEEN BLMBRG SR 78468R739   562,248 11,950 SH   SOLE   11,700 0 250
SPDR S&P Regional S&P REGL BKG 78464A698   1,557,338 38,142 SH   SOLE   37,332 0 810
Stem Inc COM 85859N102   2,820,589 493,110 SH   SOLE   484,210 0 8,900
Stryker COM 863667101   4,523,575 14,827 SH   SOLE   14,465 0 362
Sylvamo Corp COMMON STOCK 871332102   4,470,939 110,530 SH   SOLE   107,285 0 3,245
Templeton Global Income COM 880198106   276,949 66,896 SH   SOLE   66,896 0 0
Thermo Fisher Scientific COM 883556102   343,312 658 SH   SOLE   658 0 0
TJX Companies COM 872540109   11,214,841 132,266 SH   SOLE   128,756 0 3,510
TPI Composites Inc COM 87266J104   3,298,801 318,110 SH   SOLE   310,285 0 7,825
Tremor International ADS 89484T104   3,567,744 495,520 SH   SOLE   481,520 0 14,000
Triumph Group Inc COM 896818101   6,890,968 557,071 SH   SOLE   540,141 0 16,930
Truist Finl Corp Com COM 89832Q109   207,898 6,850 SH   SOLE   6,850 0 0
Vanguard Short Term Corp Bond ETF SHRT TRM CORP BD 92206C409   213,966 2,828 SH   SOLE   2,828 0 0
Vanguard Short-Term Bond SHORT TRM BOND 921937827   539,721 7,142 SH   SOLE   7,142 0 0
VMware CL A COM 928563402   5,040,789 35,081 SH   SOLE   34,136 0 945
W. P. Carey COM 92936U109   4,015,429 59,435 SH   SOLE   58,245 0 1,190
Walt Disney COM DISNEY 254687106   256,412 2,872 SH   SOLE   2,872 0 0
West Claymore Inflation-Linked Securities COM SH BEN INT 95766Q106   680,153 82,343 SH   SOLE   80,982 0 1,361
Western Asset Intermediate Mun COM 958435109   635,127 83,350 SH   SOLE   82,100 0 1,250
Wheaton Precious Metals COM 962879102   351,811 8,140 SH   SOLE   8,140 0 0
Willdan Group Inc COM 96924N100   6,996,715 365,173 SH   SOLE   354,683 0 10,490