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
AbbVie COM 00287Y109   260,949 1,433 SH   SOLE   966 0 467
Accenture SHS Class A G1151C101   8,481,200 24,469 SH   SOLE   23,794 0 675
AES COM 00130H105   10,671,113 595,154 SH   SOLE   582,619 0 12,535
Agco COM 001084102   2,065,998 16,794 SH   SOLE   16,484 0 310
Agnico Eagle Mines COM 008474108   334,040 5,600 SH   SOLE   5,600 0 0
Alexander & Baldwin Inc COM 014491104   3,529,691 214,310 SH   SOLE   210,560 0 3,750
Algonquin Power & Utilities Corp COM 015857105   2,970,520 470,019 SH   SOLE   461,644 0 8,375
Ameresco CL A 02361E108   6,942,539 287,714 SH   SOLE   279,764 0 7,950
American International Group COM NEW 026874784   9,623,529 123,110 SH   SOLE   120,590 0 2,520
American Well Cl A Ord CL A 03044L105   1,836,331 2,265,117 SH   SOLE   2,213,867 0 51,250
Annaly Capital Mgmt COM 035710839   3,869,984 196,546 SH   SOLE   192,892 0 3,654
Apple Computer COM 037833100   9,044,199 52,742 SH   SOLE   51,011 0 1,731
Aptiv Plc SHS G6095L109   8,648,875 108,586 SH   SOLE   106,046 0 2,540
AT&T COM 00206R102   4,053,949 230,338 SH   SOLE   225,738 0 4,600
Atkore International Group Inc Com COM 047649108   3,273,621 17,197 SH   SOLE   16,802 0 395
Atlantica yield plc SHS G0751N103   4,535,953 245,452 SH   SOLE   240,902 0 4,550
Badger Meter COM 056525108   291,258 1,800 SH   SOLE   1,800 0 0
Berkshire Hathaway Cl B CL B NEW 084670702   795,203 1,891 SH   SOLE   1,891 0 0
Biogen Idec Inc COM 09062X103   396,759 1,840 SH   SOLE   1,840 0 0
BlackRock Income Trust COM 09247F209   1,106,545 92,987 SH   SOLE   92,987 0 0
BlackRock Muni Intermediate Duration Fund COM 09253X102   968,104 80,274 SH   SOLE   78,474 0 1,800
Broadcom Ltd COM 11135F101   10,860,491 8,195 SH   SOLE   7,929 0 266
ChevronTexaco COM 166764100   533,792 3,384 SH   SOLE   3,384 0 0
Chubb Corporation COM H1467J104   5,426,978 20,943 SH   SOLE   20,468 0 475
Cisco Systems COM 17275R102   5,795,862 116,126 SH   SOLE   112,576 0 3,550
Citigroup COM NEW 172967424   17,387,990 274,952 SH   SOLE   267,612 0 7,340
Corning COM 219350105   5,656,606 171,620 SH   SOLE   168,410 0 3,210
CSX COM 126408103   266,904 7,200 SH   SOLE   7,200 0 0
Deckers Outdoor COM 243537107   235,315 250 SH   SOLE   250 0 0
Delta Air Lines COM NEW 247361702   7,826,793 163,501 SH   SOLE   160,291 0 3,210
Eaton Vance Ltd Duration COM 27828H105   428,503 43,949 SH   SOLE   43,949 0 0
Evolent Health Inc CL A 30050B101   11,529,194 351,607 SH   SOLE   341,532 0 10,075
Exxon Mobil COM 30231G102   493,206 4,243 SH   SOLE   2,233 0 2,010
First BanCorp PR COM NEW 318672706   7,844,519 447,236 SH   SOLE   432,936 0 14,300
FS Credit Opportunities Corp. COMMON STOCK 30290Y101   81,538 13,750 SH   SOLE   13,750 0 0
FTC Solar Inc COM 30320C103   346,327 642,535 SH   SOLE   630,705 0 11,830
General Electric COM 369604301   508,510 2,897 SH   SOLE   2,131 0 766
Global Payments Inc COM 37940X102   3,908,619 29,243 SH   SOLE   28,328 0 915
Goldman Sachs Access Treasury 0-1 Yr ETF ACCES TREASURY 381430529   702,497 6,963 SH   SOLE   6,963 0 0
Goldman Sachs Access Ultra Short Bd ETF ACES ULTRA SHR 381430230   612,871 12,171 SH   SOLE   12,171 0 0
Google CAP STK CL A 02079K305   5,351,827 35,459 SH   SOLE   34,689 0 770
Google CAP STK CL C 02079K107   225,040 1,478 SH   SOLE   1,478 0 0
Granite Construction Inc COM 387328107   5,531,669 96,826 SH   SOLE   93,571 0 3,255
Home Depot COM 437076102   219,419 572 SH   SOLE   572 0 0
Honeywell International COM 438516106   214,281 1,044 SH   SOLE   1,044 0 0
International Business Machines COM 459200101   318,139 1,666 SH   SOLE   1,566 0 100
J P Morgan Chase COM 46625H100   225,137 1,124 SH   SOLE   944 0 180
Jefferies Financial Group COM 47233W109   13,968,161 316,738 SH   SOLE   308,468 0 8,270
Johnson & Johnson COM 478160104   954,360 6,033 SH   SOLE   4,733 0 1,300
Johnson Controls SHS G51502105   4,224,636 64,676 SH   SOLE   63,601 0 1,075
Kennedy-Wilson Holdings COM 489398107   10,108,712 1,178,172 SH   SOLE   1,150,717 0 27,455
Lockheed Martin Corp COM 539830109   295,666 650 SH   SOLE   650 0 0
M&T Bank Corporation COM 55261F104   4,451,482 30,607 SH   SOLE   30,062 0 545
Managed Municipal Portfolio COM 95766M105   488,015 46,700 SH   SOLE   46,200 0 500
Marathon Petroleum Corp COM 56585A102   275,249 1,366 SH   SOLE   1,366 0 0
Market Vectors Gold Miners ETF GOLD MINER ETF 92189F106   407,898 12,900 SH   SOLE   12,900 0 0
Materialise SPONSORED ADS 57667T100   3,406,994 645,264 SH   SOLE   635,714 0 9,550
Matterport Inc COM CL A 577096100   3,805,151 1,683,695 SH   SOLE   1,631,620 0 52,075
Merck COM 58933Y105   262,053 1,986 SH   SOLE   1,986 0 0
Microsoft COM 594918104   1,939,940 4,611 SH   SOLE   3,711 0 900
Nexxen International SPON ADR 89484T104   3,607,124 691,020 SH   SOLE   673,120 0 17,900
Novo Nordisk A/S ADR 670100205   911,640 7,100 SH   SOLE   7,100 0 0
Nuveen AMT Free Mun Income Fd COM 670657105   466,268 42,120 SH   SOLE   42,120 0 0
Nvidia Corp COM 67066G104   229,504 254 SH   SOLE   254 0 0
Paramount Global CLASS B COM 92556H206   6,630,871 563,371 SH   SOLE   551,071 0 12,300
Pepsico COM 713448108   670,638 3,832 SH   SOLE   3,692 0 140
Pfizer COM 717081103   2,560,026 92,253 SH   SOLE   92,003 0 250
Popular COM NEW 733174700   2,604,205 29,563 SH   SOLE   29,083 0 480
PotlatchDeltic Corp COM 737630103   4,367,809 92,893 SH   SOLE   91,618 0 1,275
Procter & Gamble COM 742718109   914,564 5,637 SH   SOLE   4,437 0 1,200
Regeneron Pharmaceuticals Inc COM 75886F107   365,746 380 SH   SOLE   380 0 0
Relx Plc SPONSORED ADR 759530108   352,381 8,140 SH   SOLE   7,840 0 300
Royal Gold Inc COM 780287108   255,801 2,100 SH   SOLE   2,100 0 0
S&Pglobal Inc Com COM 78409V104   244,634 575 SH   SOLE   575 0 0
Saba Capital Income & Opp Fund COM 880198106   158,454 41,480 SH   SOLE   41,480 0 0
SAP SPON ADR 803054204   5,876,449 30,131 SH   SOLE   29,431 0 700
Schwab International Equity ETF INTL EQTY ETF 808524805   338,420 8,673 SH   SOLE   8,673 0 0
Schwab US Broad Mkt ETF US BRD MKT ETF 808524102   474,786 7,777 SH   SOLE   7,777 0 0
Schwab US Large Cap ETF US LRG CAP ETF 808524201   319,361 5,146 SH   SOLE   5,146 0 0
Schwab US Mid-Cap ETF US MID-CAP ETF 808524508   392,493 4,820 SH   SOLE   4,820 0 0
Schwab US Small-Cap ETF US SML CAP ETF 808524607   463,348 9,410 SH   SOLE   9,410 0 0
Sony Group SPONSORED ADR 835699307   8,174,023 95,335 SH   SOLE   93,245 0 2,090
Sp Plus Corporation COM 78469C103   13,089,361 250,658 SH   SOLE   242,108 0 8,550
SPDR Inv Grade Floating Rate INV GRD FLT RT 78468R200   545,537 17,695 SH   SOLE   17,295 0 400
SPDR Nuveen Barclays ST Muni NUVEEN BLMBRG SR 78468R739   403,240 8,500 SH   SOLE   8,250 0 250
SPDR Port S&P 1500 Comps Stk Mkt ETF PORTFOLIO S&P1500 78464A805   240,563 3,750 SH   SOLE   3,750 0 0
Stem Inc COM 85859N102   3,304,226 1,508,779 SH   SOLE   1,474,904 0 33,875
Stryker COM 863667101   5,063,867 14,150 SH   SOLE   13,828 0 322
Sylvamo Corp COMMON STOCK 871332102   6,791,277 109,998 SH   SOLE   106,553 0 3,445
Texas Instruments COM 882508104   3,616,425 20,759 SH   SOLE   20,514 0 245
Thermo Fisher Scientific COM 883556102   347,564 598 SH   SOLE   598 0 0
TJX Companies COM 872540109   12,285,722 121,137 SH   SOLE   117,787 0 3,350
TPI Composites Inc COM 87266J104   99,668 34,250 SH   SOLE   34,250 0 0
Triumph Group Inc COM 896818101   9,416,394 626,090 SH   SOLE   608,115 0 17,975
Truist Finl Corp Com COM 89832Q109   243,625 6,250 SH   SOLE   6,250 0 0
Vanguard MSCI Eafe VAN FTSE DEV MKT 921943858   200,680 4,000 SH   SOLE   4,000 0 0
Vanguard Short-Term Bond SHORT TRM BOND 921937827   449,670 5,865 SH   SOLE   5,865 0 0
Vanguard Total Bond Market ETF TOTAL BND MRKT 921937835   583,800 8,038 SH   SOLE   8,038 0 0
Vanguard Total International Bond ETF TOTAL INT BD ETF 92203J407   238,572 4,850 SH   SOLE   4,850 0 0
Vanguard Total International Stock ETF VG TL INTL STK F 921909768   301,500 5,000 SH   SOLE   5,000 0 0
Vanguard Total Stock Mkt TOTAL STK MKT 922908769   389,850 1,500 SH   SOLE   1,500 0 0
W. P. Carey COM 92936U109   6,738,597 119,394 SH   SOLE   117,154 0 2,240
Walt Disney COM DISNEY 254687106   356,924 2,917 SH   SOLE   2,917 0 0
West Claymore Inflation-Linked Securities COM SH BEN INT 95766Q106   619,291 76,080 SH   SOLE   74,719 0 1,361
Western Asset Intermediate Mun COM 958435109   535,986 67,675 SH   SOLE   67,675 0 0
Wheaton Precious Metals COM 962879102   383,638 8,140 SH   SOLE   8,140 0 0
Willdan Group Inc COM 96924N100   9,209,978 317,695 SH   SOLE   309,145 0 8,550