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
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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
Abbott Labs COM 002824100   588 5,200 SH   OTR   0 0 5,200
ABBVIE INC COM 00287Y109   1,066 6,000 SH   OTR   0 0 6,000
Aether Global Innovations Corp COM 00810E109   1 70,000 SH   OTR   0 0 70,000
Air Products & Chemical Inc COM 009158106   290 1,000 SH   OTR   0 0 1,000
Alphabet Inc - A Shares COM 02079K305   274 1,446 SH   SOLE   0 0 1,446
Alphabet Inc - A Shares COM 02079K305   33 175 SH   OTR   0 0 175
Alphabet Inc - C Shares COM 02079K107   664 3,484 SH   SOLE   0 0 3,484
Alphabet Inc - C Shares COM 02079K107   656 3,448 SH   OTR 1 0 0 3,448
Amazon.com Inc COM 023135106   953 4,339 SH   SOLE   0 0 4,339
Amazon.com Inc COM 023135106   1,120 5,109 SH   OTR   0 0 5,109
Apple Computer, Inc. COM 037833100   5,800 23,157 SH   SOLE   0 0 23,157
Apple Computer, Inc. COM 037833100   2,746 10,969 SH   OTR   0 0 10,969
Bank of America COM 060505104   453 10,307 SH   SOLE   0 0 10,307
Berkshire Hathaway Inc. Cl B COM 084670702   1,702 3,756 SH   SOLE   0 0 3,756
Berkshire Hathaway Inc. Cl B COM 084670702   967 2,133 SH   OTR 1 0 0 2,133
Berkshire Hills Bancorp Inc COM 084680107   917 32,245 SH   OTR   0 0 32,245
Bitwise Bitcoin ETF 09174C104   213 4,190 SH   OTR   0 0 4,190
Blackstone Group LP ETF 09260D107   605 3,511 SH   SOLE   0 0 3,511
Carlisle Companies Inc COM 142339100   4,245 11,509 SH   OTR   0 0 11,509
Centene Corp COM 15135B101   485 8,000 SH   OTR   0 0 8,000
Chevron Texaco Corporation COM 166764100   524 3,620 SH   OTR   0 0 3,620
Chevron Texaco Corporation COM 166764100   145 1,000 SH   SOLE   0 0 1,000
CIE Financiere Richemon COM H25662943   360 2,366 SH   OTR 1 0 0 2,366
Dow Diamonds - SPDR Dow Jones ETF 78467X109   25,074 58,929 SH   SOLE   0 0 58,929
Emcor Group Inc COM 29084Q100   11,244 24,773 SH   OTR   0 0 24,773
Encompass Health Corporation COM 29261A100   682 7,387 SH   OTR   0 0 7,387
Exxon Mobil Corp. COM 30231G102   4,002 37,206 SH   SOLE   0 0 37,206
Exxon Mobil Corp. COM 30231G102   496 4,610 SH   OTR   0 0 4,610
Financial Select Sector ETF 81369Y605   485 10,035 SH   SOLE   0 0 10,035
Goldman, Sachs & Co. COM 38141G104   264 462 SH   SOLE   0 0 462
HCA Inc. COM 40412C101   524 1,745 SH   SOLE   0 0 1,745
Heineken Holding ORD EUR1.6 COM 423991959   272 4,548 SH   OTR 1 0 0 4,548
Hershey Foods Corp COM 427866108   746 4,403 SH   OTR   0 0 4,403
Hertz Global Holdings COM 42806J700   78 21,242 SH   OTR   0 0 21,242
Home Depot, Inc. COM 437076102   377 969 SH   OTR   0 0 969
Honeywell International I COM 438516106   226 1,000 SH   OTR   0 0 1,000
Intuit Inc COM 461202103   377 600 SH   OTR   0 0 600
iShares MSCI Emerging Markets ETF 464287234   1,863 44,550 SH   SOLE   0 0 44,550
iShares S&P 100 Index ETF 464287101   20,176 69,849 SH   SOLE   0 0 69,849
iShares S&P 500 Value ETF 464287408   261 1,366 SH   SOLE   0 0 1,366
iShares SC S&P 600 ETF 464287804   8,855 76,856 SH   SOLE   0 0 76,856
iShares Silver Trust ETF 46428Q109   211 8,000 SH   SOLE   0 0 8,000
J.P. Morgan Chase COM 46625H100   1,720 7,133 SH   SOLE   0 0 7,133
J.P. Morgan Chase COM 46625H100   260 1,084 SH   OTR 1 0 0 1,084
J.P. Morgan Chase COM 46625H100   580 2,463 SH   OTR   0 0 2,463
Johnson & Johnson COM 478160104   511 3,535 SH   OTR   0 0 3,535
Lockheed Martin COM 539830109   441 907 SH   OTR   0 0 907
Market Vectors Gold Miners ETF 92189F106   1,017 30,000 SH   SOLE   0 0 30,000
Martin Marietta Materials COM 573284106   7 13 SH   OTR   0 0 13
Martin Marietta Materials COM 573284106   222 430 SH   OTR 1 0 0 430
Mastercard COM 57636Q104   33 62 SH   OTR   0 0 62
Mastercard COM 57636Q104   525 997 SH   OTR 1 0 0 997
McDonald's Corp COM 580135101   2,898 9,996 SH   OTR   0 0 9,996
Merck & Co Inc. COM 58933Y105   313 3,148 SH   OTR   0 0 3,148
Meta Platforms Inc COM 30303M102   818 1,397 SH   OTR   0 0 1,397
Microsoft Corp COM 594918104   2,427 5,828 SH   SOLE   0 0 5,828
Microsoft Corp COM 594918104   1,686 3,930 SH   OTR   0 0 3,930
MSCI EAFE Index ETF 464287465   7,924 104,799 SH   SOLE   0 0 104,799
Nestle SA ADR COM 641069406   283 3,469 SH   OTR 1 0 0 3,469
Netfllix Inc COM 64110L106   364 408 SH   OTR 1 0 0 408
Netfllix Inc COM 64110L106   6 7 SH   OTR   0 0 7
Newmont Mining Corp COM 651639106   514 13,800 SH   OTR   0 0 13,800
NVIDIA Corp COM 67066G104   1,554 11,570 SH   SOLE   0 0 11,570
Paycom Software Inc COM 70432V102   512 2,500 SH   OTR   0 0 2,500
Pernod Ricard SA Ord COM F72027919   210 1,861 SH   OTR 1 0 0 1,861
Pfizer Inc COM 717081103   970 44,564 SH   SOLE   0 0 44,564
Pfizer Inc COM 717081103   415 7,658 SH   OTR   0 0 7,658
Phillip Morris International COM 718172109   326 2,709 SH   OTR 1 0 0 2,709
PNC Financial Services Gr COM 693475105   2,208 11,450 SH   OTR   0 0 11,450
Procter & Gamble Company COM 742718109   236 1,406 SH   OTR   0 0 1,406
S&P 500 Spiders ETF 78462F103   64,543 110,126 SH   SOLE   0 0 110,126
Sheldahl, Inc. COM 780259305   443 7,074 SH   OTR   0 0 7,074
Shopify Inc COM 82509L107   213 2,000 SH   OTR   0 0 2,000
Truist Financial Corp COM 89832Q109   308 7,097 SH   OTR   0 0 7,097
Under Armour Inc - Class C COM 904311206   187 25,047 SH   OTR   0 0 25,047
United Health Group Inc. COM 91324P102   255 504 SH   OTR   0 0 504
Utz Brands, Inc. COM 918090101   1,848 118,038 SH   OTR   0 0 118,038
Vanguard Dividend Appreciation ETF 921908844   23,559 120,302 SH   SOLE   0 0 120,302
Vanguard Growth Vipers ETF 922908736   283 690 SH   SOLE   0 0 690
Vanguard High Div Yield ETF 921946406   17,238 135,106 SH   SOLE   0 0 135,106
Vanguard Int Div App Index ETF 921946810   4,024 50,301 SH   SOLE   0 0 50,301
Vanguard Large Cap ETF 922908637   1,370 5,081 SH   SOLE   0 0 5,081
Vanguard Mega Cap Value ETF 921910840   11,767 94,202 SH   SOLE   0 0 94,202
Vanguard REIT Index ETF 922908553   446 5,003 SH   SOLE   0 0 5,003
Vanguard S&P 500 ETF ETF 922908363   1,295 2,404 SH   SOLE   0 0 2,404
Workday Inc COM 98138H101   233 902 SH   OTR   0 0 902