Hawaiian Foods & Recipes

Leilani's Hawaiian Food and Restaurant Links Hawaiian Foods and Restaurants Nâ Mea `Ai Hawai`i a me Nâ Hale `Aina "Sharing information is an expression of the Aloha Spirit." ~ Hal Kop Hawaiian Foods & Recipes Hawai' i Restaurants Click here to return to: Favorite Hawaiian Links - Index Hawaiian Foods and Recipes Nâ Mea `Ai Hawai`i A Me Nâ Lula No Ke Kuke `Ana Aunty Leilani's Hawai`i's Favorite Recipes I love this page. Aunty has great recipes of classic Hawaiian dishes, including Seared Poke [poh' keh], Huli Huli Style Chicken, Portuguese Bean Salad, Somen Salad. Mm-mmm! Fruit What's Ripe in Hilo? Recipes: Mangoes ~ Mango Mania ~ Pickled Mango ~ Papayas ~ More ~ Pineapple ~ Bananas Coffees of Hawai`i : 100% Moloka`i Malulani is currently our kope punahele (favorite coffee). Coffee Islands of Hawai`i Kona Coffee Kaua`i Coffee Company Lion Coffee Old Hawai`i Coffee of Hawai`i Hawaiian Coffee Cake Hawaiian Food Sources: The Hawai`i Store, SF Hawai`i Food Mfgs' Assn. This is a GREAT site to browse. Hawaiian Food Products Hawaiian Kines Mail Order Hawaiian Food Market Made in Hawai`i Chefs in Paradise TV personality Linda Coble's site, featuring Chefs Trask, Wade, Lee and Beverly Gannon, who presides over the kitchen of one of our favorite up-country restaurants, Hâli`imaile [HAH' lee' ee mai' leh, meaning "maile vines strewn"] General Store. Hawaiian Electric Company: The Electric Kitchen "The Electric Kitchen" is Hawaiian Electric Company's cable TV cooking program, featuring tasty recipes, energy efficiency, and other helpful tips. A mouth-watering collection of Island favorites, including Pineapple-Macadamia Nut Bread, Haupia, Hawaiian Savory Stew, Kâlua Pig, Lau lau, Poke, Hawaiian Style Salsa and `Ono Ribs. Also check out the Gopher Menu of HEI recipes , dating back to 1994. Cook Aloha "A monthly journal for Foodies with many culinary features: cook book reviews, recipes, Hawaii restaurants, kitchenware product reviews." Hawaiian Food, General Fundamentals ~ More Hawaiian Food Lesson Plan Hawaiian Plant Food ~ Canoe Plants Crackseed Li'dat: Crackseed on the Web Crackseeds Plus Hawai`i Food & Snacks Li Hing Mui Munchies-Hawai`i Sun Jose Pantry Keiki (Kid) Recipes : Hawaiian-Style Birthday A bit mainland-y, but imaginative, nonetheless. The keiki (kids) will be sure to enjoy the Volcano Cake. Dole's 5 a Day Culinary Adventure in the Pacific ~ Quick Load Site From the Food Service Program of the Maui Community College: A Culinary Adventure in the Pacific. Click to get to their recipe file , what's new , and Hawaiian food , including how to cook a pig in an imu [ee' moo]. Local Grindszzzz ~ LG II ~ LG III "mm mmm Yummy!" a collection of local foods. Also, Art Pollards' collection (LG II) from the alt.culture.hawaii newgroup. Local Kine Recipes v2.0 Art Pollard's spiffed up and well-organized listing of local kine recipes. Dessert Recipes: `Ono Sweets & Treats by Dorie Recipes to satisfy the sweet tooth: pickled mango, malasadas, li hing mango, shredded mango, guava jelly, papaya jam, mango chutney, almond cookies, and guava chiffon pie. Wipe that drool off the keyboard. Loco Moco Born and raised in Hilo, this dish is as local as it gets. For the real thing, stop at Café 100 in Hilo and say "Aloha!" to my childhood classmate, Trudy Ka`apana, drive-in manager for me. She's a sweetheart. Dorie's Kau Kau Page Dorie's favorite recipes, "all tested repeatedly." J Kau kau is a pidgin word for food. `Ai [ai] is food in Hawaiian . Check out Dorie's Local Grinds . Macadamia Nuts: Kona Coast Macadamia Nut & Candy Factory Mail order for your macadamia nut fix. These are as good as it gets. Macadamia Nut Recipes Scrumptious recipes by Hawai`i chefs, Glenn Chu of Indigo Restaurant, Sam Choy of Sam Choy's and Breakfast, Lunch and Crab Restaurants, and Patrick Edie of from Mauna Loa. Presented by Mauna Loa Macadamia Nuts" "All the goodness of Hawai`i". Food Features: Star-Bulletin Morsels--featuring food for you and your family! Culinary happenings in Hawai`i and recipes. Pûpû [POO' POO'] (Appetizers/ Hors d'oeuvres) Pûpû, Pronto Beyond the Pûpû Platter Food: Yesterday and Today BestHawai`i discusses cultural aspects of Hawaiian food, the traditional diet, island cuisines, and island comfort foods--Spam, loco moco, saimin, plate lunchahhhhh. The Ritz Carlton, Kapalua's Paniolo Rack of Lamb ~ BTL Dad, rack of lamb is your favorite. We're cooking this for you next time you come. So, hurry up and come, `kay! Food Festivals : We've been to the "Taste of Honolulu" in June and loved every morsel sampled. My wine-food connoisseur brother-in-law, Mitch, swears by the Annual Kapalua Wine and Food Symposium. Sam Choy's Poke at the Hâpuna Prince is a biggie in September. Sam Choy Recipes from Sam's TV program on News 8-NBC Hawai`i and KFVE-TV. More on Sam Sam can cook! He's my second favorite chef. My favorite? My husband. Pila nô ka `oi! `Ôpakapaka (blue snapper), Shrimp Curry , Crabmeat Soup Sam's Cookbooks Fish / Seafood Hawai`i Seafood Buyer's Guide Harry Kojima's Kitchen: Seafood Recipes Poke: Tako Poke Fish FAQ 101 Things to Do: Maui Sample Some Local Flavors / Savor Hawaiian Food / Go to a Lû`au / Go on a Dinner Cruise / Dine at a Theme Restaurant Kaua`i Godzilla's Hawaiian Recipes Godzilla's hanging out at Berkeley? Check it out for Easy Laulau, Hawaiian Breakfasts on the Run, Hawaiian Chicken and Chicken Salad, Hawaiian Coconut Bread, Hawaiian Jerky, Hawaiian Papaya Chutney, Maui Pasta and Salad Shrimp `Ono Nui (Very Delicious Shrimp). Sure Save's Cyber Market "The Akamai (Smart) Place to Shop": CyberDeli, Harry and Sam, Mail Order and What's Hot. Hawai`i Cat's Drinks and Recipes Hawai`i Cat has a collection of classic tropical drinks, including Mai Tai, Blue Hawai`i, and Chi Chi. Akahele! (Careful!): The same "Drink, Don't Drive" rule applies in Hawai`i. Stay safe, `kay. Cat also an interesting collection of Hawaiian-Mexican hapa recipes, including Kâlua Pork Quesadillas, Hawaiian Salsa, and Hawaiian Burritos. Takahashi Market Fresh sashimi, poke, sushi and bento daily. Poi, dried `aku, lau lau, kâlua pig, pipi kaula, taegu, sweet bread, Portuguese sausage, chi chi mochi and limu air flown fresh on Thursdays. They will accept phone orders and ship! Hawai`i Kitchen From KHON's TV program of the same name, featuring recipes by local celebrities and chefs. Taste of Paradise: Teriyaki Sauce An island basic. Kau Kau Korner Recipes Classic Hawaiian recipes from Extreme-Hawai`i. Hawaiian Cookbook An unassuming list of Hawaiian tried-and-trues. Lû`au ~ History Aunty Leilani's Big Lû`au: History, Rules, & Recipes MCC: Imu Cooking Virtual Lû`au ~ Recipes Have a Lû`au by the Bay Haili's Hawaiian Foods Lû`au ~ Recipes alt.recipes.hawaii Suite 101: Hawai`i/Polynesia: Tony Kwak's: `Ono-licious! Manapua ~ Manapua Recipe Baked or steamed, `ono loa, either way. Waiting in a long, cold line for a Keali`i concert in San Francisco, I met the famous manapua scientist and gourmand, Toki , with `ukulele in hand and her chief sampler, Liko, with a box full of mini-manapua in his enviable hands. Toki knows her stuff, and her manapua-isms are delightfully insightful. Spam Spam Cookbook Poi, Spam, Musubi Weird & Disgusting? Not! The state bird is the nênê [NEH' NEH'] goose; the state flower, the aloalo `ula`ula [ah' loh ah' loh oo' lah oo' lah, meaning red hibiscus]; the state fish is the humuhumunukunukuâpua`a [hoo' moo hoo' moo noo' koo noo' koo AH' poo ah' ah, meaning a trigger fish with a snout like a pig]; and the state food is Spam [spam, which locals believe is the contraction of "special ham" and not "spiced ham" or worse, "spoiled ham" as mainlanders allege].* *he `ôlelo ho`omake`aka (joke) Mixed-Plate A website devoted to Hawai`i's favorite pastime and mine: eating. Links that will take you to restaurant menus, recipes, food mall, and sweet spots, a listing of "eateries" which have that special dish/item on its menu. Roach Exterminating Recipe by Heloise : Hah? What's this doing here? Well, if you're a Hawai`i resident, it may be your most useful and effective recipe. Kept in my recipe file, it was easily referenced for a friend in need. For those not inclined to make pets out of these pests: bookmark this for your easy reference. NOH of Hawai`i Powdered seasoning mixes for Filipino adobo, Korean kim chee & kal bi, Portuguese sausage, Hawaiian haupia and chicken lû`au, Chinese char siu, and Hawai`i Style curry. Click on the recipes at the website; these magical packets of powder are better than spaghetti sauce in a jar. Easy and quick to prepare. They won't transform you into a Sam Choy, but you'll cook with confidence and closer-to-pro results. More to come nâ punahele (favorites) subject to change. Back to theTop Leilani's Favorite Restaurants He Mau Hale `Aina Punahele O Leilani and Guides and Websites to Future Favorites Big Island Guides: Big Island: Food & Restaurants Can't miss with Sam Choy's. And stop for hot malasadas at Tex's Drive-In as you make your way around the island. Big Island Cuisine Mama's Fish House, Maui Our favorite restaurant on Maui. A converted beach house, now a restaurant with a perfect location between Pâ`ia [PAH' ee (y)ah, meaning noisy] and Ho`okipa [hoh' oh kee' pah, meaning hospitality]. "A little way out of the way, but a lot out of the ordinary," on a secluded beach, with the freshest and best prepared fish. Here's a map to Mama's. Broke the Mouth ~ More Hilo Erstwhile UH English professor (mine), now editor of Honolulu magazine had this to say: "A new type of Hawaiian Food, created from products actually grown in the Islands. Broke the Mouth is on the cutting edge..." ~ John Heckathorn, Honolulu Magazine Mainland Hawaiian Restaurants: Portland, OR California: nô ka `oi - A Touch of Aloha , N.CA - Orange County , S.CA - Da Kine's , San Diego - Maui Beach Café , UCLA area - Punahele Island Grill , SF - San Francisco Eateries - San Francisco: Hal Kop's Listings Café Sistina , Honolulu Behind island cuisine and sushi, we love Italian (!). Perhaps, not entirely unlikely that two locals should love Italian. Isolated by northern Europe by the Alps, Italy is almost an island, with island warmth and ambience. Knowing friends took us here, and we discovered that great Italian is to be found in Hawai`i. Molto bene. Maui Restaurant Guides: mauimapp.com Dining Guide and Restaurant Review Maui Restaurant Guide Cyclist's Choices A listing by cyclists in Hawai`i with this droll disclaimer: [Note: These are personal views and do not necessarily represent the views of normal people. Proceed at your own risk.] `Ono Hawaiian Food , Honolulu A humble establishment with a gigantic reputation for `ono (delicious) Hawaiian food. You get to choose whether you want fresh poi or day-old (more fermentingly flavorful). We're still raving over the moist, humongous, and delicious laulau! Listen to the host's suggestions. They're right on. And he is sweet. Dining Guides: A Taste of Hawai`i Best of Hawai`i Celebrity Scenes Dining Places on O`ahu Dining with Hawai`i Visitors Guides Display Selected List Mo`o's and Lôlô's Guide Zagat's Survey Plate Lunch : Richard's Plate Lunch Critique , Oahu "The CLASSIC pastime in Hawaii is eating the plate lunch! The purpose of this site is to critique the purveyors of plate lunches here in Hawaii." Our favorite is Rainbow's Drive-In, on Kapahulu Avenue in Honolulu on O`ahu. One Scoop Mac, Two Scoops Rice The Southern California plate lunch connection. Kim's Thoughts More Thoughts on Plate Lunches Hawaiian Lû`au : Germaine's Lû`au , Honolulu Say aloha to my friend's, Paddy's, dad, Jerry Kauhane, a dear man. Since he works there, it's bound to be our favorite! Kaua`i Old Lahaina Lû`au , Maui My friend Bu says it's the best on Maui. And how that boy loves his poi! mauimapp.com: Lû`au Kaukini's Lû`au , San Francisco Sam Choy's Restaurants Our favorite O`ahu restaurants. At Sam Choy, Diamond Head (more like Kapahulu), I recommend the Osso Bucco and Mom's Bread Pudding. Hô da `ono! d At Breakfast, Lunch and Crab, crab rules. Sam's motto: "Never trust a skinny chef. " We trust him implicity. Sam schmoozes with his guests, and we have found him to be: engagingly warm and charismatic. His fame, fortune and glory have not gone to his head; he's still a local boy with lots of Aloha. "When someone asks me 'What is Hawaii Regional Cuisine?' I tell them it's where East meets West in Hawaii", says Chef/Owner Sam Choy. I tell them: It's Sam's food. Kaimana Beach Hotel's Hau Tree Lânai , Waikîkî [wai KEE' KEE', meaning spouting water] Kaimana [kai mah' nah, a transliteration of Diamond] Breakfast is my favorite meal. Located at the far end of Waikîkî at the foot of Diamond Hill, on "one of the sweetest, little beaches," this is my most favorite restaurant to breakfast in Hawai`i. A ring of fried rice, heaped with stir-fried veggies, and topped with circles of Portuguese sausage and eggs of choiceka lani (heaven)! The Weekly Eater Restaurant reviews by Star-Bulletin reporter Nadine Kam. This gal has an enviable job! Back to the Top Updated 6-05-98 Kindly e-mail me if you run across broken links. I welcome additions and corrections. Mahalo in advance! Back to: Favorite Hawaiian Links - Index You are at : http://hawaiianlanguage.com Aloha a hui hou, Leilani | home | why | what's new | lessons: table of contents | wordlists | lânai | links | language links | help | e-mail | aloha notes |

Waikiki Beach Marriott Resort

Waikiki Beach Resort Near Diamond Head - Waikiki Beach Marriott Resort & Spa Waikiki Beach Marriott Resort & Spa – Waikiki's Best Dining, Spa & Meetings Facility home -- -- Let us show you exclusive offers & updates tailored to your interests. The Waikiki Beach Marriott Resort and Spa is our flagship resort in Hawaii, featuring 5.2 spectacular acres of tropical beauty and splendor in the heart of Waikiki. Here, Marriott tradition blends with the spirit of 'Aloha', creating an atmosphere that is warm, comfortable and inviting. Offering 1,310 newly renovated guest rooms and guest suites , guest amenities include the newly opened Spa Olakino * Salon created by world-renowned hairstylist, Paul Brown, and dining venues like Kuhio Beach Grill and Arancino di Mare. The resort is conveniently located across the street from world-famous Waikiki Beach and Diamond Head and within walking distance of Waikiki's major activities and attractions. Hike famed Diamond Head Crater . Walk the halls of the state's only residence of royalty, Iolani Palace . Experience Waikiki atmosphere at the Polynesian Cultural Center . Enjoy one of the world's best surfing destinations at North Shore . Swim Hanauma Bay and see 450 species of tropical fish. Relive history with a visit to historic Pearl Harbor . Take the kids to the Honolulu Zoo or the Waikiki Aquarium . Shop at the International Marketplace or Aloha Tower Marketplace . Explore a variety of shops and boutiques throughout Waikiki. home resort overview accommodations check rates reserve now packages specials meetings & events weddings spa olakino things to do resort dining resort activities news press room take a tour contact privacy policy site map 2552 Kalakaua Avenue Honolulu, Hawaii 96815-3699 RES 1.800.367.5370 PH: 1.808.922.6611 FAX: 1.808.921-5255 ©2005 Waikiki Beach Marriott Resort & Spa Developed by Symbolic

Air Hawaiian

Hawaii Airfare * 2006 Discount Hawaii Airfare 2006 Discount Hawaii Airfare (Many 2006 Airfares are LOWER than 2005 Airfares) Lowest Airfare on Major Scheduled Airlines 9 times out of 10 our airfare is lower than online airfare Tickets are REFUNDABLE and can be Changed (reasonable fees may apply). Immediate payment is usually NOT required -- we can usually hold your reservation for 24 hours, while you arrange other components of your vacation. To Speak with a Hawaii Airfare specialist, CALL Toll Free: 888-462-4292 or 800-767-9603 Fax Toll Free: 800-650-4329 or call: 808-738-1000 or BOOK HAWAII AIRFARE ONLINE Hawaii Airfare Changes Frequently Call for Lowest Hawaii Airfare. Sample ROUNDTRIP Hawaii Airfare -- from the West Coast LA to Honolulu or Maui Los Angeles to Kauai San Francisco to Honolulu San Francisco to Maui San Francisco to Kona from $339 from $408 from $339 from $355 from $423 Las Vegas to Honolulu Orange County to Maui Portland to Honolulu Phoenix to Maui Seattle to Maui from $431 from $498 from $441 from $465 from $465 Car Rental Required. Air Only Prices Slightly Higher. Hawaii Airfare INCLUDES all Taxes & Airport Fees -- NO Additional Taxes or Fees Sample ROUNDTRIP Hawaii Airfare -- Other Departure Cities New York City to Honolulu Boston to Maui Philadelphia to Honolulu Oklahoma City to Honolulu from $622 from $625 from $566 from $552 Denver to Maui Detroit to Maui Dallas to Maui or Honolulu Salt Lake City to Maui from $509 from $623 from $533 from $517 Car Rental Required. Air Only Prices Slightly Higher. Hawaii Airfare INCLUDES all Taxes & Airport Fees -- NO Additional Taxes or Fees DON'T SEE YOUR CITY? Please CHECK AIRFARE TO YOUR CITY ONLINE or call tollfree: 888-462-4292. We have lowest Hawaii Airfare from ALL U.S. Cities Hawaii Airfare is Limited & Subject to Availability at Time of Booking. Airfare listed may only be valid for travel at certain times and is Subject to Change without Notice. Hawaii Airfare Changes Frequently - Call for Lowest Hawaii Airfare Tickets are REFUNDABLE and can be Changed. Reasonable fees may apply. Immediate payment is usually NOT Required. We can hold your reservation for 24 hours while you arrange the rest of your vacation. Limited availability & fares subject to change. Additional restrictions and terms and conditions may apply.Call tollfree: 888-462-4292 or 808-738-1000 for details and reservations. This offer and terms and conditions are subject to change without notice. Call tollfree: 1-888-462-4292 for an Immediate Reservation or Complete our Discount Hawaii Airfare Booking Form Hawaii on Sale -- Exclusively Hawaii Travel Agency 3465 Waialae Ave Ste 395, Honolulu, Hawaii 96816 Maui Hotels and Vacation Rentals: | All Maui | West Mau | Kihei Maui | Wailea Maui | All Hawaii | West Maui: The Whaler on Kaanapali Beach | Sands of Kahana | Kahana Sunset | Papakea Resort | Villas at Kapalua | Maui Sands | Royal Lahaina | Maui Islander | Hyatt Regency Maui | Maui Eldorado | Kaanapali Beach Hotel | Lahaina Shores | Kahana Reef | Westin Maui | Hyatt Maui | Sheraton Maui | Kaanapali Alii | The Whaler | Wailea Maui: Wailea Elua | Wailea Ekolu | Wailea Grand Champions | Wailea Marriott Ourtigger Resort | Renaissance Wailea Beach Resort | Grand Wailea Resort & Spa | Maui Prince Hotel | Fairmont Kea Lani | Diamond Resort | Grand Wailea Maui | Kihei Maui: Sugar Beach Resort | Mana Kai Maui Resort | Maui Sunset | Maui Banyan | Maui Kamaole | Kihei Akahi | Kamaole Sands | Shores of Maui | Kihei Alii Kai | Nani Kai Hale | Kihei Surfside | Aston Maui Banyan | Kauhale Makai | Island Sands | Hale Kamaole | Hale Kai O Kihei | Hale Pau Hana | Maui Coast Hotel | Hawaii Car Rentals ** Maui Car Rentals ** Kauai Car Rentals ** Hawaii Car Rentals ** Discount Airline Tickets: ** Priceline ** Farebeater ** Hawaiian airline Tickets ** Hawaii Airfare ** Airlines ** Hawaiian Airlines ** Cheap Airline Tickets ** Cheap Airfare ** Discount Airline Tickets ** Discount Airfare ** Aloha Airlines ** Airline Tickets ** Airfare **

Hawaiian Recipe

Hawaiian Recipes and Hawaiian Music Radio Station - Aloha Joe's Cafe "Aloha Joe.com is one of themost influential Hawaiian Websites on the Internet" (Movieline Magazine) Auntie Maebelle Luau Recipes Lu'au Menu Desserts Radio Recipes Aloha Joe Recipes Exotic Drinks Great Island foods @ Aloha Joe's Cafe THESE ARE OUR MOST POPULAR DISHES..... We have many more.... (click a title on the blue navigation bar above) LISTENER RECIPES Main Dishes Salads/Soups Side Dishes Desserts Exotic Drinks Spam & Things Teriyaki Beef & Chicken Sticks Hawaiian Coleslaw Chow Fun <A Noodle Lovers Delight> Haupa < Coconut pudding> Aloha Joe's Tropical Margarita's Aloha Joe's Secret BBQ Sauce Kalua Pig Crock Pot Version Macaroni Salad Chicken Long Rice Hawaiian Fruit Cake Black Sand Cooler Signature Drink Island-Style Loco Moco With commentary by Donna Manz Shoyu Chicken <Soy Sauce Chicken> Sumomono <Luau Salad> Sweet Potato/Coconut Souffl` Haupia Cake Aunty Maebelle Version PINEAPPLEGIN ala Aloha JOE Signature Drink Lea's Halau Style - SPAM Musubi MOLOA (lazy) Spareribs Chicken Papaya Soup Chicken and Broccoli/Rice Casserole Haupia Cake Manny K. Fernandez Version Slack Key Relax Signature Drink SPAM Tempura KALUA PIG Over Version <Large Party> Auntie Maebelle's Soups Sweet/Sour Mini-hotdogs Pumpkin Crunch Waikiki Sunset SPAM Fried Rice <a use for l eftover rice> Taste the difference LOTS OF ISLAND COOKBOOKS AT AMAZON .com - Click and take a look! "You can't have too many Aloha Shirts" Order Today!! - ENTER THEIR CONTEST More recipes here Questions??

Hawaiian City Garden

StopMoskowitz :: The Coalition for Justice in Hawaiian Gardens and Jerusalem Support the Coalition with your Donation Donation Amount $25.00 $50.00 $100.00 $250.00 $500.00 $1000.00 thank you The Coalition for Justice in Hawaiian Gardens and Jerusalem P.O. 67903, Los Angeles CA 90067 310 553-1146 email -- Tri-City Hospital's Tax-Exempt Status - An Abuse of Public Trust? An organization is not a non-profit simply because it says so. There are state and federal standards that non-profit entities must meet in order to maintain their legal status -- and to qualify for tax-exemption. A review of California state health care data, Internal Revenue Service non-profit guidelines as well as Tri-City Regional Medical Center's lease with owner Irving Moskowitz all strongly suggest that rather than serving the health needs of Hawaiian Gardens and the surrounding community, the hospital is mainly operating as a private surgical facility for a wealthy physician's stomach stapling practice. Meeting the Community Benefit Standard Providing health care is not enough to qualify as a non-profit. According to IRS guidelines, a hospital may qualify for tax-exemption only if it is organized and operated exclusively for charitable purposes and if it meets the community benefit standards. 1 Tri-City fails on both scores. The IRS defines community benefit as the operation of a hospital in a way that helps the community as a whole. For the IRS, Tri-City's failure to provide charity care to poor patients should be a red flag. The IRS gives points to organizations that have a formal policy to provide free care to patients who are too poor to pay. 2 Tri-City has such a policy - it just doesn't follow it. When it applied for 501c(3) status, the hospital's application declared, "With regard to charity cases, the Hospital's policy is simple. The Hospital will not turn away any patient for financial reasons. When a charity patient is admitted, the case is handled individually on a case by case basis. In some cases, the Hospital absorbs costs associated with providing services to charity patients." 3 But in 2000 and 2001 the hospital provided zero charity care, despite net income of over $2 million in 2001 alone. Tri-City also reneged on another policy it presented to the IRS when it filed for tax-exempt status - its commitment to pre-natal care. The hospital's administration promised that, "Prenatal Services will provide care for the female patient during pregnancy, labor, delivery and the post-partum period." 4 There were no babies delivered in Hawaiian Gardens in 2000 and 2001. 5 Tri-City's administration might argue that its failure to provide obstetric services is the result of a lack of demand from the community. But by the IRS' lights, it would be hard for the hospital to know what the health care needs of the surrounding area are unless it consults with the community. As part of its review, the IRS looks for a governing or community board composed of civic leaders rather than ones dominated by hospital administrators, physicians and other professionals connected to the hospital. 6 Again, Tri-City looks good on paper but failed to live up to its promises. In its application for 501c(3) status, the hospital touted its 25 member community advisory board which consisted of "school officials, clergymen, business owners, city government and community organizations. The board assesses and determines the prevalent health care problems in the community." 7 According to one former city official who sat on the hospital's community board, the advisory board ceased meeting soon after it was formed. Citing the high cost of treatment at Tri-City and the lack of charity care, he said few residents of Hawaiian Gardens use the hospital now. State health care data backs that assertion up - despite its proximity only 13.7% of all Hawaiian Gardens residents who were hospitalized in Los Angeles County last year were admitted to Tri-City Regional Medical Center. Hawaiian Garden residents admitted to the hospital represented an even smaller percentage of Tri-City's total patient census - just 5.4% (Less than a fifth of the patients treated by Tri-City lived within a five-mile radius of the hospital). 8 Hospital charges were also higher than the norm - no one from Hawaiian Gardens was discharged with less than $2,900 in charges, less than one in ten left with charges under $5,000. 9 This includes patients who used the emergency room for relatively simple complaints such as a cut, chest pains or a child's broken bone. On average - Tri-City patients from Hawaiian Gardens were charged well over $10,000. 10 Many of the residents of Hawaiian Gardens are immigrants without insurance to cover their health care costs, so for them, Tri-City's high charges are all but unaffordable. Beyond the degree to which a hospital serves the community, the IRS also considers whether or not the majority of its activities promotes a tax-exempt purpose. 11 Arguably, Tri-City is doing more to advance the business of Dr. Mathias Fobi than it is to promote the health of the surrounding community. The for-profit Center for the Surgical Treatment of Obesity is located within the Tri-City Hospital campus. The center, which provides surgical stomach shrinking services to the morbidly obese, generates at least one quarter of the hospital's surgical cases and probably a good deal more. Last year, 439 of Tri-City's patients underwent the stomach stapling procedure and on average, they racked up $50,000 in hospital charges each. Total charges for those patients totaled $21,936,400 - representing close to a third of the hospital's gross charges for the year. 12 Another 15 patients received "tummy tucks," their total charges ranged $24,000 to $100,344. 13 And more than 200 of the hospital's other patient discharges involved some sort of abdominal procedure such as an abdominal CAT-Scan, a procedure which is often associated with stomach stapling. 14 The hospital discharge data strongly suggests that perhaps as much as half of Tri-City's surgical practice is tied to the Obesity Center. Insiders, Disqualified Persons and Private Benefit While Fobi charges for the surgeries he performs, the hospital also would typically bill patients for the use of its operating and recovery rooms and other medical services it provides. Tri-City's IRS form 990 from 2001 (the most recent one that is publicly available) indicates that year it paid Fobi's private firm, FOCA Management Company, $2,293,044 -- more than its next four highest paid contractors combined. 15 Stomach stapling accounts for a large part of Tri-City Hospital's tiny patient census. Whether the firm is managing all or just part of the hospital's patient care - $2.3 million is an extraordinarily large amount for a non-profit of Tri-City's size (the hospital has less than 130 licensed beds) to pay for an administrative service. At minimum, it suggests the potential for a conflict of interest on Fobi's part, particularly if the firm's fees are based on revenues. 16 At worst, it could represent a violation of federal anti-kickback laws governing doctor-hospital relationships. The payment to the management firm also has the potential to put Tri-City's tax-exempt status in jeopardy. IRS guidelines expressly forbid those having an interest in the hospital from benefiting from its net earnings. 17 A public trust? The same rule that draws into question the large payment Fobi received also applies to the hospital's former for-profit owner, Irving Moskowitz. Moskowitz is neither a board member nor a Tri-City executive and, at least technically, he does not maintain ownership of the hospital. But Cerritos Gardens General Hospital Company, a private firm run by Moskowitz, has received more than a million dollars in annual rent from Tri-City since it spun off the hospital as a non-profit in late 1996. 18 The rental agreement alone does not necessarily jeopardize the hospital's tax-exempt status. However, both members of Tri-City's two-person governing board and the hospital's president (who is also one of the two board members) are long-time Moskowitz associates. And, a review of Tri-City's financial circumstances indicates that Moskowitz retains a level of de facto control over Tri-City. Immediately after Tri-City Regional Medical Center was converted into a non-profit, the Irving I. Moskowitz Foundation 19 donated $4.9 million in tax-free proceeds from its Hawaiian Gardens bingo to the hospital. 20 California state financing records show that in 2000 the foundation made an additional transfer of funds to Tri-City. The state financing statement does not record the amount of the loan but it does indicate that the hospital pledged its accounts receivable as collateral. 21 Two additional state financing records, dated February 2, 1999 and January 25, 2001, show the hospital also is indebted to its landlord - Cerritos Gardens General Hospital Company. What's more, a clause in the lease signed between Tri-City and Cerritos Gardens grants Moskowitz's private firm the right to resume control of the property at any time, regardless of whether the lease remains in effect or not. It states that the "Lessor may re-enter or resume possession of the Hospital, and remove Lessee and Lessee's property there from, and at its option either terminate this lease, or without terminating it, lease the Hospital for the account of the Lessee for the remainder of the term or terms as Lessor shall see fit." 22 The social contract of tax exemption for charitable organizations is based on the assets of those organizations being held in trust for the public - not for the benefit of an individual or a group that controls a charity. A case could be made for Moskowitz and his firm making a calculated decision to rid themselves of the inconvenience of paying state and federal tax on the facility while continuing to reap a profit through sizable rent payments (subsidized first by a grant from his own foundation and later, from the net earnings derived from business generated by the for-profit obesity center). All the while he and his firm would be able to maintain control through the hospital's financial obligations to the company and his foundation. And, if that did not work or was no longer the optimal business model, the for-profit firm could resume possession of the land and the building at any time. It is a classic case of having one's cake and eating it too. It is also an affront to the basic tenets of public trust and hardly what the federal government had in mind when it established tax-exempt status for non-profits. 1 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 2, "The promotion of health for the benefit of the community is a charitable purpose. Engaging in health care activities alone does not necessarily further charitable purposes." and p. 9 "The test used fro determining if a health care provider satisfies the IRC 501c(3) operational test is the "community benefit standard" enunciated in Revenue Ruling 68-545, 1969-2 C.B. 117, and court cases that apply Rev. Rul. 69-545. The community benefit standard is the test used to determine whether a hospital, clinic or other health care provider is operated to promote health in a way that accomplishes a charitable purpose." 2 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003. p. 9, "Prior to Rev. Rule 69-545, tax-exempt hospitals were required by rev. Rul 56-185, 1956-1 C.B. 202 to admit and treat patients who were unable to payAlthough a formal policy to provide charity care is still relevant, the new standard also takes into account a number of additional factors indicating that the operation of the hospital benefits the community as a whole." 3 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code Addendum to Schedule C - Hospital and Medical Research Organizations, November 25, 1997. 4 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c(3) of the Internal Revenue Code -Exhibit B "Statement of Activities," November 25, 1997. 5 California Office of Statewide Health Planning and Development (OSHPD), Patient Discharge Database, 2000 and OSHPD Annual Utilization Report of Hospitals, 2001. 6 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 10, "As used with regard to a hospital, the "Community benefit standard" in Rev. Rul. 69-545 includes the following factors: Does the hospital have a governing board, community board, board of trustees, or board of directors composed of prominent civic leaders rather than exclusively members who are hospital administrators, physicians or other professionally connected to the hospital?" 7 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption, Exhibit B, November 25, 1997. 8 According to the 2002 OSHPD Public Patient Discharge Data, 136 Tri-City discharges came from the Hawaiian Gardens zip code (90716) and Tri-City Regional Medical Center discharged a total of 2519 patients that year. Less than 500 patients discharged from Tri-City lived in zip codes that were within a five-mile radius of the hospital. 9 2002 OSHPD Public Patient Discharge Data 10 Ibid. 11 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 33, "Each director, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms that such person understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes." 12 2002 OSHPD Public Patient Discharge Data and OSHPD Annual Utilization Report of Hospitals and 2001 OSHPD financial data. and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 13 2002 OSHPD Patient Discharge Data and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 14 Ibid. 15 Gardens Regional Hospital - DBA Tri-City Regional Medical - 2001 federal tax return. 16 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 18, "If compensation is based on revenues, the potential for unreasonable compensation warrants a close review." 17 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 4, "IRC 501 c(3) expressly provides that to qualify for exemption, no part of an organization's net earnings shall to the benefit of private shareholders or individualsin practice the inurement prohibition applies to insidersIn the health care setting physicians may be insiders depending upon whether they exercise control." p. 8 also notes that insider status is not necessarily a pre-requisite for a violation of the inurement prohibition, "if the charity confers a private benefit on non-insiders, the charity is nor operating exclusively in the public interest and its exemption may be jeopardized if the private benefit is substantial." 18 According to Los Angeles County property records Cerritos Gardens Hospital Company currently owns the property at the hospital's address. Irving Moskowitz is identified as the company's managing general partner in his casino application submitted to the city of Hawaiian Gardens. Hawaiian Gardens Card Club, Inc., Information in Support of Application for Card Club License, January 25, 1995. 19 Moskowitz and his wife Cherna have presided over the Foundation as President and Secretary Treasurer since at least as far back as 1988. Irving I. Moskowitz Foundation 990s, 1987-2001. 20 The Irving I. Moskowitz Foundation 1997 990, Statement 7, p. 28 (On p. 23 the Foundation notes that, "Concerning grants and allocations to Gardens Regional Hospital and American Friends of Mercaz Harav which are listed on statement 7: the donees have agreed under specified circumstances to return a portion of the grant to the Irving Moskowitz Foundation."). 21 UCC Record, California Secretary of State, May 15, 2000, debtors: Gardens Regional Hospital and Medical Center, Inc. and Tri-City Regional Medical Center, Secured Parties: Irving I. Moskowitz Foundation. 22 Gardens Regional Hospital and Medical Center, Inc. 1997 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code - Exhibit E, "Lease by and Between Cerritos Gardens General Hospital Company, a CA limited partnership and Gardens Regional Hospital and Medical Center," November 25, 1997. The lease agreement notes that the hospital's dba (doing business as) name is Tri-City Regional Medical Center. p. 36, Para 25.1. J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p.17 - Retained Rights - A review of the underlying docs is necessary to determine if there is retained authority by the seller and on p. 11 it states, "Financial control may include the right to approve annual operating and capital budgets, strategic planning initiatives, and significant sales, leases, mortgages, or other transfers of encumbrances of real estate or personal property." It is worth noting that the lease between and Between Cerritos Gardens General Hospital Company and Tri-City includes a demand for an annual review of the non-profits financial statements. View all news reports 2003 the Coalition for Justice in Hawaiian Gardens and Jerusalem