EXHIBIT 24


                                POWER OF ATTORNEY


     KNOW ALL MEN BY THESE PRESENTS,  that each person whose  signature  appears
below under the heading "Signature"  constitutes and appoints James E. Bishop as
his/her  true  and  lawful   attorney-in-fact  and  agent  with  full  power  of
substitution  and  resubstitution,  for him/her and in his/her  name,  place and
stead,  in any and all  capacities  to sign the Annual Report on Form 10-KSB for
the fiscal year ended December 31, 1998,  including  amendments,  if any, and to
deliver and file the same,  with all exhibits  thereto,  and other  documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said  attorney-in-fact and agent full power and authority to do and perform each
and every act and thing  requisite and  necessary to be done in connection  with
the foregoing, as fully for all intents and purposes as he/she might or could do
in person,  hereby ratifying and confirming all that said  attorney-in-fact  and
agent or  substitute  or  substitutes,  may  lawfully  do or cause to be done by
virtue hereof.
<TABLE>
<CAPTION>

Signature                               Title                                      Date

<S>                                            <C>                                  <C>
/s/  Louis S. Beck                      Chairman of the Board                   March 12, 1999
------------------
Louis S. Beck

/s/  Harry G. Yeaggy                    Vice Chairman of the Board              March 12, 1999
--------------------
Harry G. Yeaggy

/s/  Arthur Lubell                      Director                                March 12, 1999
-----------------------  
Arthur Lubell

/s/  Richard P. Lerner                  Director                                March 12, 1999
----------------------
Richard P. Lerner

/s/  Vincent W. Hatala, Jr.             Director                                March 12, 1999
---------------------------
Vincent W. Hatala, Jr.

/s/  Lucille Hart-Brown                 Director                                March 12, 1999
Lucille Hart-Brown

/s/  C. Scott Bartlett, Jr.             Director                                March 12, 1999
---------------------------
C. Scott Bartlett, Jr.

/s/  Michael M. Nanosky                 President of Hotel Operations           March 12, 1999
-----------------------                 and Director
Michael M. Nanosky                      

/s/  Paul Tipps                         Director                                March 12, 1999
Paul Tipps

</TABLE>


<PAGE>




STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March,  1999,  before me  personally  came  Louis S.
Beck,  to me known,  and known to me to be the  individual  described in and who
executed the foregoing  instrument,  and he  acknowledged to me that he executed
the same.


                                         /s/  Lawrence A. Goldman
                                         -------------------------
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey


STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March,  1999,  before me  personally  came  Harry G.
Yeaggy,  to me known, and known to me to be the individual  described in and who
executed the foregoing  instrument,  and he  acknowledged to me that he executed
the same.


                                          /s/  Lawrence A. Goldman
                                         -------------------------
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey


STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of  March,  1999,  before  me  personally  came  Arthur
Lubell,  to me known, and known to me to be the individual  described in and who
executed the foregoing  instrument,  and he  acknowledged to me that he executed
the same.


                                           /s/  Lawrence A. Goldman
                                         ------------------------- 
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey




<PAGE>



STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March,  1999,  before me personally  came Richard P.
Lerner,  to me known, and known to me to be the individual  described in and who
executed the foregoing  instrument,  and he  acknowledged to me that he executed
the same.


                                        /s/  Lawrence A. Goldman
                                         -------------------------
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey

STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March,  1999,  before me personally  came Vincent W.
Hatala, Jr., to me known, and known to me to be the individual  described in and
who  executed  the  foregoing  instrument,  and he  acknowledged  to me  that he
executed the same.

                                        /s/  Lawrence A. Goldman
                                         -------------------------
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey

STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March,  1999,  before  me  personally  came  Lucille
Hart-Brown,  to me known, and known to me to be the individual  described in and
who  executed  the  foregoing  instrument,  and he  acknowledged  to me  that he
executed the same.


                                          /s/  Lawrence A. Goldman
                                         -------------------------
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey



<PAGE>

STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March,  1999,  before me  personally  came C.  Scott
Bartlett,  Jr., to me known,  and known to me to be the individual  described in
and who executed the foregoing  instrument,  and he  acknowledged  to me that he
executed the same.


                                       /s/  Lawrence A. Goldman
                                         ------------------------- 
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey


STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March,  1999,  before me personally  came Michael M.
Nanosky, to me known, and known to me to be the individual  described in and who
executed the foregoing  instrument,  and he  acknowledged to me that he executed
the same.


                                         /s/  Lawrence A. Goldman
                                         -------------------------
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey


STATE OF NEW JERSEY)
                  ) ss.:
COUNTY OF ESSEX)

         On the 12th day of March, 1999, before me personally came Paul Tipps to
me known, and known to me to be the individual described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                         /s/  Lawrence A. Goldman
                                         -------------------------
                                         Lawrence A. Goldman
                                         Attorney At Law, State of New Jersey