Hawaiian Gift

Hawaiian Gift- Giving Hawaiian Gift-giving Pronunciation Guide `Ôlelo Hawai`i (Hawaiian): `Ôlelo Haole (English): He makana nâu. Na`u anei kêia? Nâu wale nô. A gift for you. Is this for me? Just for you. `Ôlelo No`eau ~ Wise Sayings "I hele i kauhale, pa`a pû`olo i ka lima." "In going to the houses of others, carry a package in hand." To go empty-handed is an affront and embarrassment to both host and visitor. "He wahî pa`akai." "Just a packet of salt." Gifts that are grown or made by the giver are the best, as it is imbued with the giver's spirit, creating a "mystic bond". "E `ôpû ali`i." "Have a stomach like a chief." Fig., Be kind and generous as a chief. "`A`ohe lokomaika`i i nele i ke pâna`i." "No kind heart lacks a reward." The Hawaiian version of the Golden Rule. If one is treated well, generously, and hospitably, the courtesy to the same extent is to be returned. Different Kinds of Gifts `âlana Offering, especially a free-will offering. `âlana aloha Peace offering, offering of love. `âlana kuni Burnt offering, offering to procure death by sorcery. ha`awina Grant, contribution, honorarium, donation. ho`ina A farewell gift, especially as a parting gift after a feast. ho`okupu A ceremonial gift given as a sign of honor or respect, often to a chief or deity; church offering. louulu A betrothal gift sent from one family to another. makana Gift, present; reward, award, prize. Makana ka ho`i (What a gift!), sometimes said sarcastically, by an ungrateful person. makana aloha Gift of friendship or love; freewill offering. makana hele Parting gift. Lit., going gift. `oloa A gift to a newborn child. pâlala / palaloa A gift or tax given to a chief at the birth of a child; to honor a child with a gift; house-warming feast. pani Final gift in a ho`okupu (gift-giving as a sign of honor and respect) ceremony. wainohia A gift of affection. Nâ Makana Makamae ~ Treasured Gifts hulu Feather, quill, plumage. Objects made of feathers were the most valuable, aesthetically and materially, and were exchanged among ali`i (royalty) and as gifts to warriors with prowess. niho palaoa Carved whale tooth. Rare, highly prized, worn by high chiefs. Take a look at Uncle Charlie's lei palaoa. kâhili Royal feather standards. Other gifts include canoes, adzes, bowls, pieces of kapa , and fishhooks. Valued intrinsic gifts include feelings of kôkua (helpfulness), lokomaika`i (kindliness), and aloha . Gift-giving with Aloha hâ`awi lokomaika`i To give freely, openhanded. hâ`awi wale To give freely, gratis. ho`onu`a Give lavishly, generously, continuously. kahiau To give generously or lavishly with the heart and without expectation of return. kihikau To give lavishly. manuahi Gratis, free of charge. pâna`i Reciprocate, whether good or bad; to pay back, reward, or revenge. Repay each gift with something at least equivalent to what is received; giving more is better. pu`upâ To give and receive freely. hâ`awi manawale`a / manawale`a Give gladly. Pseudo-Gift-giving / Poor Etiquette "Genuine (gift-giving) can only take place when no exchange of money is involved, or more precisely, when something is given without any thought of getting something back except the pleasure of giving and purest aloha." ~ George Hu`eu Kanahele hâ`awi papa he`e nalu Give for the sake of receiving a gift; trade, buy and sell. helu Counting. Refers to the graceless, offensive behavior of recalling past favors to get something back. The person so offended often returned the gift. kû`ai Trade. To return a gift immediately savored of trade, and cheapened the gift. When one had been given a gift in a bowl or dish, the container was kept for a few days before returned, filled with something. ku`aku`ai Give for the sake of receiving a gift; trade, buy and sell. maua Failure to return a gift. Mahalo Mahalo "Thank you", gratitude, appreciation. There is no precise equivalent of thank you in Hawaiian. As with Native Americans and other Polynesians, saying thank you upon receiving a gift was considered unnecessary and offensive. The unspoken grace and humility in receiving the gift "spoke" volumes. To give proper thanks for a gift, give a gift back, preferably of greater value. Each new exchange lends value, prestige and mana to all concerned, creating a positive spiraling effect generated by generosity and hospitality. Mahalo nui loa. Mahalo â nui. Thank you (not an exact translation) very much. `O wau nô me ka mahalo. I am, (yours) in gratitude. >> Hawaiian Greetings & Sentiments Sources: Pukui, Mary Kawena & Elbert, Samuel H., Hawaiian Dictionary , Revised & Enlarged Edition, University Of Hawai`i Press, Honolulu, 1986. Kanahele, George Hu`eu Stanford, KÛ KANAKA, Stand Tall, A Search for Hawaiian Values, University of Hawai`i Press, 1986. Back to the Hawaiian Language Home Page: >> http://hawaiianlanguage.com hawaiian language | hawaiian language lessons | lânai | nâ `ânela kelekî | pronunciation guide | the aloha spirit | EMERGENCY dog links | the hula pages | hawaiian music lyrics & chords | hawaiian cultural links | hawaiian cultural calendar Disclaimer © 1996-2000

Lahaina Town ] [

Lahaina Town [ Amazing Dolphins ] [ Hawaiian Heritage ] [ Beaches ] [ Beach Signs ] [ Big Island Beaches ] [ Know the Sea ] [ Hanauma Bay ] [ Big Island Facts ] [ Big Island Secrets ] [ Lahaina Town ] [ Big Island History ] [ Driving Tips ] [ Keiki Hula ] [ Kihei/Molokini ] [ Magical Maui ] [ Maui Ocean Ctr.r ] [ Maui Surf ] Spotlight on Hawaii As far back as the late 1700's King Kamehameha the Great chose Lahaina as the capital of Hawaii and his favorite home. The sheltered coast and delightful beaches made Lahaina an ideal playground for the king and his royal family. Today, Lahaina could easily be called the fun capital of Hawaii. Known all over the world for its colorful waterfront atmosphere, Lahaina attracts over a million visitors each year. People of all ages love to explore the famous Fropnt Street where one can find resident celebrities like George Benson and Carol Burnett casually sipping cofee at one of Lahaina's sixty-odd restaurants. Informality and fun are written all over this town, a spirit that harks back to the 1840's when up to four hundred whaling ships would anchor off Lahaina 'Roadstead,' discharging their crews of rowdy sailors. Afer months at sea these 'salty dogs' went straight to the taverns for grog and bawdy merriment. Troublesome drunks were thrown in the 'Hale Pahao' prison which still stands on Prison Street. Strolling through Lahaina is a must for every visitor. The original historic flavor has been maintained through the efforts of the Lahaina Restoration Foundation, while being kept contemporary by the Lahainatown Action Committee. Hundreds of curio shops, sophisticated jewelers, art galleries and boutiques contain a myriad of wares ideal for gifts or personal mementos of your visit to Paradise. The historical town center is noted for its 110-year-old Banyan Tree, one of the world's largest, which grows over a whole block just in front of The Wharf Cinema Center. The Center, which boasts more than 50 shops and restaurants, surrounds a comfortable courtyard decorated with waterfalls and convenient, umbrella-shaded tables. Opposite is the Pioneer Inn, built in 1906, which looks out on the Lahaina Small Boat Harbor crammed with cruise boats and private yachts. Looking back from the Carthaginian, the authentic replica of a whaling brig, one can see the Seawall and shops lining Front Street. Beyond the Banyan Tree and past the tennis courts is 505 Front Street, a nautical 'village' of oceanfront shops and restaurants next to the Lahaina Shores Hotel. A walk toward the north end of town leads past the Wharf, the Seawall and Lahaina Market Place, a collection of shops and restaurants set in an open-court atmosphere. After Lahaina Shopping Center, with a large parking area and a good place to find photo supplies, suntan lotions and comfortable shoes, and across the street from Longhi's, you'll find the Lahaina Center, home of Hilo Hattie and the world-renowned Hard Rock Caf. A few blocks to the north, you can enjoy the air-conditioned comfort of the Lahaina Cannery. Lahaina, by day or night, is a warmhearted, romantic town which, for centuries, has been a popular haven for vacationers.

Waikiki BeachCam Sheraton Waikiki

Sheraton Waikiki - Starwood Hawaii Hotels & Resorts | weather at Waikiki is unavailable Select a Property WebCam Princeville Resort Sheraton Kauai Resort Sheraton Waikiki BeachCam Sheraton Waikiki SkyCam Sheraton Moana Surfrider The Royal Hawaiian Sheraton Maui Resort The Westin Kaanapali Ocean Resort Villas The Westin Maui Resort & Spa Sheraton Keauhou Bay Resort & Spa Select a property Sheraton Waikiki Sheraton Princess Kaiulani Sheraton Moana Surfrider The Royal Hawaiian W Honolulu - Diamond Head Sheraton Maui Resort The Westin Maui Resort & Spa The Westin Kaanapali Ocean Resort Villas Princeville Resort Sheraton Kauai Resort Sheraton Keauhou Bay Resort & Spa 1 2 3 4 5 6 7 8 9 1 2 3 4 From To Honolulu, HI (HNL) Kauai, HI (LIH) Maui, HI (OGG) Kona, HI (KOA) Departing morning afternoon evening Returning morning afternoon evening Rooms 1 2 3 Service Class Coach Adults 1 2 3 4 5 6 7 Children (2-11) 0 1 2 3 4 This view overlooks the south shore of Oahu and famous Waikiki Beach. Views of Diamond Head and popular surf spots are key highlights. About Sheraton Waikiki: The flagship Sheraton Hotel in Hawaii featuring: Over 1700 Guest rooms with 70% offering views of the Ocean Three restaurants, fitness center, business center and childrens' program Waikiki's only nightclub dancing overlooking the world's most famous beach Summer Luau "Stay at One, Dine at All" convenience with sister hotels in Waikiki Suggestions or comments?  Click  here  to send us your feedback. © 2005 Starwood Hotels & Resorts Worldwide, Inc. | Privacy Policy | Terms & Conditions for Use

Hawaii rental Wailea Ekahi

Rentals Hawaii vacation rental - condo / house - Wailea - Maui Hawaii Kihei - Maui Hawaii Waikoloa - Hawaii Hawaii Makaha - Oahu Hawaii Kapalua - Maui Hawaii Punalu'u - Oahu Hawaii Kaunakakai - Molokai Hawaii vacation condo or house rental Home Page = USA Vacation Rentals = Hawaii Vacation Rentals Rentals in Hawaii Vacation Rental Properties A new window will open for each individual rental property clicked on. (#) - pictures - availability calendar Vacation Property for rent in Hawaii include: (cities are added as listings become available) 2006-01-25  Kapalua - Maui Makaha - Oahu Wailea - Maui Kaunakakai - Molokai Punalu'u - Oahu Kihei - Maui Waikoloa - Hawaii Kapalua - Maui Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Kapalua - Maui Hawaii vacation rental Kapalua Ridge Oceanview Condo Ocean and Sunrise Views (3) Listing #100 Kapalua - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 4: Weekly Rate (USA Dollars): $1120.00 - $1330.00 Kaunakakai - Molokai Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Kaunakakai - Molokai Hawaii vacation rentals Luxury Oceanfront Condo Adults Only - No Smoking (3) Listing #146 Kaunakakai - Molokai Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 2: Weekly Rate (USA Dollars): 735 - 735 Kihei - Maui Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Kihei - Maui Hawaii vacation rental Sugar Beach Oceanfront Condo 5 Miles of Open Beach (1) Listing #198 Kihei - Maui Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): $875.00 - $1435.00 Kihei - Maui Hawaii vacation rentals Ground Floor Ocean Front Deluxe Condo with Master Suite Listing #71 Kihei - Maui Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Daily Rate (USA Dollars): US$152 - US$219 Makaha - Oahu Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Makaha - Oahu Hawaii vacation rental AFFORDABLE & BEACHFRONT MAKAHA Spectacular 180 Ocean View (3) Listing #255 Makaha - Oahu Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 2: Weekly Rate (USA Dollars): $795 - $945 Punalu'u - Oahu Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Punalu'u - Oahu Hawaii vacation rentals Hawaii Beachfront Rentals Oahu's North Shore in Punalu'u (3) Listing #121 Punalu'u - Oahu Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): $795. - $995. Waikoloa - Hawaii Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Waikoloa - Hawaii Hawaii vacation rental Waikoloa Beach Resort OceanView Unit (3) Listing #215 Waikoloa - Hawaii Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $1050 - $1050 Wailea - Maui Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Wailea - Maui vacation rentals Wailea Ekahi Village 20E Beautiful Beachfront Location (3) Listing #240 Wailea - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 5: Daily Rate (USA Dollars): $195 - $240 Wailea - Maui Hawaii rental Wailea Ekahi Village Condo 20A 2 Bedroom Maui Owner Rental (3) Listing #405 Wailea - Maui Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Daily Rate (USA Dollars): 335 - 390 Wailea - Maui Hawaii rentals Wailea Ekahi Ocean View Condo Oceanfront Village (3) Listing #98 Wailea - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 4: Weekly Rate (USA Dollars): 1365 - 1540

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