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, 1999,  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
--------------------------
Louis S. Beck                 Chairman of the Board                        March 21, 2000

/s/Harry G. Yeaggy
--------------------------
Harry G. Yeaggy               Vice Chairman of the Board                   March 9, 2000

/s/Arthur Lubell
--------------------------
Arthur Lubell                 Director                                     March 8, 2000

/s/Richard P. Lerner
--------------------------
Richard P. Lerner             Director                                     March 10, 2000

/s/Vincent W. Hatala, Jr.
--------------------------
Vincent W. Hatala, Jr.        Director                                     March 10, 2000

/s/Lucille Hart-Brown
--------------------------
Lucille Hart-Brown            Director                                     March 27, 2000

/s/C. Scott Bartlett, Jr.
--------------------------
C. Scott Bartlett, Jr.        Director                                     March 20, 2000

/s/Michael M. Nanosky
--------------------------
Michael M. Nanosky            President of Hotel Operations And Director   March 24, 2000

/s/Paul Tipps
--------------------------
Paul Tipps                    Director                                     March 27, 2000
</TABLE>




STATE OF OHIO)
                  ) ss.:
COUNTY OF HAMILTON)


On the 21st day of March,  2000,  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/Charles W. Thornton
                                         -------------------------
                                         Notary Public


<PAGE>

STATE OF OHIO)
                  ) ss.:
COUNTY OF HAMILTON)



On the 9th day of March,  2000, 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/Mary Ellen Steck
                                         --------------------------
                                         Notary Public


STATE OF NEW YORK)
                  ) ss.:
COUNTY OF NEW YORK)


On the 8th day of March,  2000,  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/Mary Tedesco
                                          --------------------------
                                          Notary Public



STATE OF NEW YORK)
                  ) ss.:
COUNTY OF NEW YORK)


On the 10th day of March,  2000, 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/Margaret Bruno
                                        -------------------------
                                        Notary Public


STATE OF DELAWARE)
                  ) ss.:
COUNTY OF SUSSEX)


On the 10th day of March,  2000,  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/Karen L. Mumford
                                        -------------------------
                                        Notary Public




<PAGE>

STATE OF NEW YORK)
                  ) ss.:
COUNTY OF NEW YORK)



On the 27th day of March, 2000, 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/Jack P. Kolman
                                         -------------------------
                                         Notary Public



STATE OF NEW YORK)
                  ) ss.:
COUNTY OF NEW YORK)


On the 20th day of March,  2000,  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/Gary S. Kendler
                                         -------------------------
                                         Notary Public


STATE OF FLORIDA)
                  ) ss.:
COUNTY OF PALM BEACH)


On the 24th day of March, 2000, 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/Eric L. Glazer
                                         -------------------------
                                         Notary Public


STATE OF OHIO)
                  ) ss.:
COUNTY OF FRANKLIN)



On the 27th day of March,  2000,  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/Dianna Jane Harrison
                                         -------------------------
                                         Notary Public