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   245,788 1,433 SH   SOLE   966 0 467
Accenture SHS Class A G1151C101   8,746,097 28,826 SH   SOLE   28,134 0 692
AES COM 00130H105   9,932,587 565,315 SH   SOLE   552,085 0 13,230
Agco COM 001084102   1,812,640 18,519 SH   SOLE   18,109 0 410
Agnico Eagle Mines COM 008474108   365,259 5,585 SH   SOLE   5,585 0 0
Akamai Technologies COM 00971T101   3,199,281 35,516 SH   SOLE   34,641 0 875
Alexander & Baldwin Inc COM 014491104   3,666,927 216,210 SH   SOLE   212,460 0 3,750
Algonquin Power & Utilities Corp COM 015857105   4,673,579 797,539 SH   SOLE   778,189 0 19,350
Ameresco CL A 02361E108   7,046,091 244,571 SH   SOLE   238,171 0 6,400
American International Group COM NEW 026874784   8,591,592 115,727 SH   SOLE   113,302 0 2,425
American Well Cl A Ord CL A 03044L204   749,839 2,308,617 SH   SOLE   2,257,367 0 51,250
Annaly Capital Mgmt COM 035710839   3,704,781 194,375 SH   SOLE   190,096 0 4,279
Apple Computer COM 037833100   11,071,663 52,567 SH   SOLE   50,852 0 1,715
Aptiv Plc SHS G6095L109   9,322,904 132,390 SH   SOLE   129,080 0 3,310
AT&T COM 00206R102   4,323,771 226,257 SH   SOLE   221,907 0 4,350
Atkore International Group Inc Com COM 047649108   3,175,847 23,537 SH   SOLE   22,867 0 670
Atlantica yield plc SHS G0751N103   5,385,630 245,359 SH   SOLE   240,934 0 4,425
Badger Meter COM 056525108   335,430 1,800 SH   SOLE   1,800 0 0
Berkshire Hathaway Cl B CL B NEW 084670702   807,905 1,986 SH   SOLE   1,986 0 0
Biogen Idec Inc COM 09062X103   426,549 1,840 SH   SOLE   1,840 0 0
BlackRock Income Trust COM 09247F209   1,110,922 93,120 SH   SOLE   93,120 0 0
BlackRock Muni Intermediate Duration Fund COM 09253X102   990,581 80,274 SH   SOLE   78,474 0 1,800
Broadcom Ltd COM 11135F101   11,023,668 6,866 SH   SOLE   6,681 0 185
ChevronTexaco COM 166764100   521,504 3,334 SH   SOLE   3,334 0 0
Chubb Corporation COM H1467J104   4,257,558 16,691 SH   SOLE   16,309 0 382
Cisco Systems COM 17275R102   9,165,167 192,910 SH   SOLE   188,125 0 4,785
Citigroup COM NEW 172967424   17,280,374 272,303 SH   SOLE   265,083 0 7,220
Corning COM 219350105   5,282,952 135,983 SH   SOLE   133,238 0 2,745
CSX COM 126408103   240,840 7,200 SH   SOLE   7,200 0 0
Delta Air Lines COM NEW 247361702   7,575,172 159,679 SH   SOLE   156,494 0 3,185
Eaton Vance Ltd Duration COM 27828H105   425,628 43,699 SH   SOLE   43,699 0 0
Eli Lilly COM 532457108   281,573 311 SH   SOLE   311 0 0
Evolent Health Inc CL A 30050B101   9,414,439 492,387 SH   SOLE   477,482 0 14,905
Exxon Mobil COM 30231G102   483,274 4,198 SH   SOLE   2,223 0 1,975
First BanCorp PR COM NEW 318672706   8,102,580 443,006 SH   SOLE   428,706 0 14,300
FTC Solar Inc COM 30320C103   136,286 386,079 SH   SOLE   385,294 0 785
General Electric COM 369604301   459,423 2,890 SH   SOLE   2,124 0 766
Global Payments Inc COM 37940X102   5,546,712 57,360 SH   SOLE   55,590 0 1,770
Goldman Sachs Access Treasury 0-1 Yr ETF ACCES TREASURY 381430529   674,339 6,738 SH   SOLE   6,738 0 0
Goldman Sachs Access Ultra Short Bd ETF ACES ULTRA SHR 381430230   612,992 12,171 SH   SOLE   12,171 0 0
Google CAP STK CL A 02079K305   6,304,394 34,611 SH   SOLE   33,851 0 760
Google CAP STK CL C 02079K107   293,655 1,601 SH   SOLE   1,601 0 0
Granite Construction Inc COM 387328107   5,985,125 96,581 SH   SOLE   93,451 0 3,130
Honeywell International COM 438516106   228,274 1,069 SH   SOLE   1,069 0 0
International Business Machines COM 459200101   292,977 1,694 SH   SOLE   1,594 0 100
iShares Short-Term National Muni Bond SHRT NAT MUN ETF 464288158   767,397 7,340 SH   SOLE   6,640 0 700
J P Morgan Chase COM 46625H100   227,340 1,124 SH   SOLE   944 0 180
Jefferies Financial Group COM 47233W109   13,063,162 262,523 SH   SOLE   256,053 0 6,470
Johnson & Johnson COM 478160104   892,014 6,103 SH   SOLE   4,803 0 1,300
Johnson Controls SHS G51502105   4,303,667 64,746 SH   SOLE   63,681 0 1,065
Kennedy-Wilson Holdings COM 489398107   10,793,521 1,110,445 SH   SOLE   1,083,190 0 27,255
Lockheed Martin Corp COM 539830109   291,938 625 SH   SOLE   625 0 0
M&T Bank Corporation COM 55261F104   4,607,550 30,441 SH   SOLE   29,896 0 545
Managed Municipal Portfolio COM 95766M105   483,345 46,700 SH   SOLE   46,200 0 500
Marathon Petroleum Corp COM 56585A102   236,974 1,366 SH   SOLE   1,366 0 0
Market Vectors Gold Miners ETF GOLD MINER ETF 92189F106   458,055 13,500 SH   SOLE   13,500 0 0
Materialise SPONSORED ADS 57667T100   3,361,214 670,901 SH   SOLE   661,351 0 9,550
Matterport Inc COM CL A 577096100   7,534,565 1,685,585 SH   SOLE   1,634,085 0 51,500
Merck COM 58933Y105   245,867 1,986 SH   SOLE   1,986 0 0
Microsoft COM 594918104   2,013,957 4,506 SH   SOLE   3,606 0 900
Nexxen International SPON ADR 89484T104   3,561,787 633,770 SH   SOLE   616,970 0 16,800
Novo Nordisk A/S ADR 670100205   1,013,454 7,100 SH   SOLE   7,100 0 0
Nuveen AMT Free Mun Income Fd COM 670657105   482,695 42,120 SH   SOLE   42,120 0 0
Nvidia Corp COM 67066G104   282,907 2,290 SH   SOLE   2,290 0 0
Paramount Global CLASS B COM 92556H206   5,755,920 553,987 SH   SOLE   542,047 0 11,940
Pepsico COM 713448108   632,012 3,832 SH   SOLE   3,692 0 140
Pfizer COM 717081103   2,557,657 91,410 SH   SOLE   91,160 0 250
Popular COM NEW 733174700   2,566,062 29,018 SH   SOLE   28,548 0 470
PotlatchDeltic Corp COM 737630103   4,225,191 107,266 SH   SOLE   105,391 0 1,875
Procter & Gamble COM 742718109   929,614 5,637 SH   SOLE   4,437 0 1,200
Regeneron Pharmaceuticals Inc COM 75886F107   399,391 380 SH   SOLE   380 0 0
Relx Plc SPONSORED ADR 759530108   365,434 7,965 SH   SOLE   7,665 0 300
Royal Gold Inc COM 780287108   262,836 2,100 SH   SOLE   2,100 0 0
S&Pglobal Inc Com COM 78409V104   223,000 500 SH   SOLE   500 0 0
Saba Capital Income & Opp Fund COM 880198106   161,756 20,738 SH   SOLE   20,738 0 0
SAP SPON ADR 803054204   6,059,167 30,039 SH   SOLE   29,342 0 697
Schwab International Equity ETF INTL EQTY ETF 808524805   334,369 8,703 SH   SOLE   8,703 0 0
Schwab US Broad Mkt ETF US BRD MKT ETF 808524102   478,881 7,617 SH   SOLE   7,617 0 0
Schwab US Large Cap ETF US LRG CAP ETF 808524201   330,309 5,141 SH   SOLE   5,141 0 0
Schwab US Mid-Cap ETF US MID-CAP ETF 808524508   378,565 4,864 SH   SOLE   4,864 0 0
Schwab US Small-Cap ETF US SML CAP ETF 808524607   451,155 9,508 SH   SOLE   9,508 0 0
Sony Group SPONSORED ADR 835699307   11,465,532 134,968 SH   SOLE   131,818 0 3,150
SPDR Inv Grade Floating Rate INV GRD FLT RT 78468R200   539,721 17,495 SH   SOLE   17,095 0 400
SPDR Nuveen Barclays ST Muni NUVEEN BLMBRG SR 78468R739   401,115 8,500 SH   SOLE   8,250 0 250
Stem Inc COM 85859N102   1,796,634 1,618,589 SH   SOLE   1,583,884 0 34,705
Stryker COM 863667101   4,849,930 14,254 SH   SOLE   13,934 0 320
Sylvamo Corp COMMON STOCK 871332102   3,564,387 51,959 SH   SOLE   50,284 0 1,675
Texas Instruments COM 882508104   3,564,568 18,324 SH   SOLE   18,127 0 197
Thermo Fisher Scientific COM 883556102   303,044 548 SH   SOLE   548 0 0
TJX Companies COM 872540109   13,375,617 121,486 SH   SOLE   118,151 0 3,335
Triumph Group Inc COM 896818101   9,759,662 633,333 SH   SOLE   614,508 0 18,825
Truist Finl Corp Com COM 89832Q109   235,043 6,050 SH   SOLE   6,050 0 0
Vanguard Short-Term Bond SHORT TRM BOND 921937827   449,846 5,865 SH   SOLE   5,865 0 0
Vanguard Total Bond Market ETF TOTAL BND MRKT 921937835   580,939 8,063 SH   SOLE   8,063 0 0
Vanguard Total International Bond ETF TOTAL INT BD ETF 92203J407   236,050 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   401,265 1,500 SH   SOLE   1,500 0 0
W. P. Carey COM 92936U109   6,868,809 124,774 SH   SOLE   122,434 0 2,340
Walt Disney COM DISNEY 254687106   289,629 2,917 SH   SOLE   2,917 0 0
West Claymore Inflation-Linked Securities COM SH BEN INT 95766Q106   606,309 75,694 SH   SOLE   74,694 0 1,000
Western Asset Intermediate Mun COM 958435109   529,961 67,425 SH   SOLE   67,425 0 0
Wheaton Precious Metals COM 962879102   426,699 8,140 SH   SOLE   8,140 0 0
Willdan Group Inc COM 96924N100   7,931,846 274,934 SH   SOLE   267,009 0 7,925