Hawaiian music available through

Hawaiian Music Radio Station featuring Aloha Joe Radio 24-hours every day, Hawaiian Recipes and 100% Hawaiian Coffee "Aloha Joe.com is one of themost influential Hawaiian Websites on the Internet" (Movieline Magazine) Hawaii Music Awards! New Artist of the Year! <> Welcome to Aloha Joe.com featuring America's Premier Hawaiian Radio Station! "Aloha Joe is one of the pioneers in making Hawaiian music available through Web-cast radio..." <John Berger...Honolulu Star Bulletin> Aloha JOE is an award-winning Hawaiian Radio personality........ <click photo to read bio> Aloha Joe Radio is celebrating 12+ years in Hawaiian Radio Broadcasting & Webcasting! CLICK HERE TO LISTEN TO THE ALOHA RADIO NETWORK EMAIL Aloha JOE updated Aloha Joe's "New" Album <Nominated "Compilation of the Year"> READ JOHN BERGER'S REVIEW from Honolulu Star Bulletin VOTE NOW People's Choice Awards <Coffee - Cds & More> 2-PACK CD COMBOS - SALE!!! Aloha Joe's Interviews Sunday Marathon of Daily Shows 8 AM - 9 PM PT <><><><><> Please read the NEWS Register for Aloha Joe's Newsletter! Photo by: Kathy Boast ALOHA JOE.com Features our Award-Winning ALOHA RADIO (24/7/365) playing Hawaiian Music 24-hours every day, Aloha Joe is "LIVE" daily HOLIDAY MUSIC FROM HAWAII MEET OUR SPONSORS FREE U.S.Shipping NEW ITEMS EVERY WEEK Visit the Office of Hawaiian Affairs website for more information CALL FOR "FREE QUOTE" Hawaii Magazine Save $$ & receive FREE GIFT!! The Travel Professionals Beautiful Jewelry The taste of Hawaiian sunshine Shipped direct from HILO, HAWAII Hawaii's #1 Visitor Publication Hawaii's Oldest & Largest New - Island Greeting Cards !!! Aloha to our Japanese Audience Welcome to the Internet's foremost Hawaiian Music website where you can listen to the "Music and Spirit of Hawaii" 24/7/365 on our Hawaiian Radio Station, find some "GREAT" Hawaiian recipes and much more. Mahalo for the visit! PLEASE SEE THE BROADCAST SCHEDULE FOR MORE INFORMATION REMEMBER We broadcast from our California studios and that means that All time are Pacific Time 100% Hawaiian Coffee License Plate Frames & more! NEED SOMETHING ELSE? Click Here HOLIDAY MUSIC FROM HAWAII Check Aloha Joe Radio out! ALOHA JOE and Aloha Radio Network are registered trademarks, <readmore> Aloha Joe PO BOX 4777 Lakewood, CA.- 90711 Phone 562-925-3711 Fax 562-925-1910 <> HOME Hawaiian Music Recipes Travel Contests Shopping Culture Events Pr-Media Center CDs & Fashions EMAIL Aloha JOE All website content 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 Hawaiian Adventure Radio Productions, Inc.

Hawaiian Cruise Colin Hartness

hawaii cruise trip hawaii cruise trip Back home | Bookmark | Start page | Site map Services Free postcards News Online games User's forum Free wallpapers Channels Home & Family Family Health Home Kitchen Self help Women Leisure Entertainment Holidays Travel Technology Computers Freeware Internet -- Personal tech Webmastering Business Business Job & Career -- Money & Finance Real estate Science Astronomy Biology Chemistry Ecology & Geology Engineering Medicine Math & Physics Paleo & Archeology Site Search Website directory Submit your site Free email Username: Password: Help Lost password? A Lifetime Cruise Hawaiian Cruise Colin Hartness An Exotic Hawaiian Cruise Trip by Colin Hartness Hawaiian Cruises are everyone's dream cruise to the Hawaiian Islands on an exquisite ocean liner. Being pampered from dawn to dusk with exemplary cuisine, entertainment and fun for all that too for a moderate sum on a Hawaiian Cruise is definitely something out of the world. An increasing number of cruisers and liners are now regularly calling on the Hawaiian ports as also at the neighboring islands of Kaua'i, Maui, Kona and Hilo. Hawaiian Islands, a cluster of 137, provide adventure sports, relaxation and a new insight to oneself. The islands make one wonder whether you are at land or at sea. Hawaiian Cruises transport you to a heavenly state. Because of the tropical latitude, the weather remains the same through most of the year. The eastern side has more rainfall while the western part is the dry land. Locals enjoy skiing and snowboard in the snow-covered areas of the Big Island. The Hawaiian culture is very diverse and almost every nation's culture is found here. Hence, any newcomer is automatically drawn into the Hawaiian culture, which is enjoyment and adventure. Honolulu is the capital city. It is believed that the first permanent inhabitants of this island had sailed in from the islands of Marquesas in the southern hemisphere between 300 and 800 A.D. Hawaiian Cruises along the different yet distinct islands provide an insight into the uniqueness of each island. Hawaii Island is a big one with Kilauea crater, said to be the home of the fire Goddess, Pele. Maui, once the sole property of the royals, is famous for its exquisite swimming spots. The rainbows across the cliffs and waterfalls of Honolulu are nature's splendor. In spite of the diversity the common thing of these islands is 'aloha', the spirit of welcoming. World know Hawaiian people for their hospitality and friendliness. They can mingle easily and in no time have others dancing to their music and enjoying themselves thoroughly with their cuisine. The Hawaiian Cruise enables the visitors to participate in the Hawaiian culture. The vacationing people get unlimited happiness aboard the floating cruise liners and fabulous treatment for little fare. U.S and Canadian citizens need both proofs of citizenship and identity to board Hawaiian Cruise. Proof of identity could be driving license, Government's identification card and in case of children between ages 6 to 17, a school identity card is good enough. In addition to these, a valid passport to sail is also necessary. Permanent residents of the United States need to have on them their Alien Resident Card (ARC). In cases of children traveling without their parents, the legal guardian with them should possess the parent's consent letter authorizing the minor to travel with the guardian, which is also important in case of emergency of any kind. About the Author 2004 All rights reserved Colin Hartness, info@whatcruisers.com Looking for information about cruises? Go to: http://www.whatcruises.com 'What Cruises' is published by Colin Hartness - An excellent resource for Cruises! More articles Syria, travel, Aleppo, Demascus Dining etiquette abroad Hotel ratings holidays vacation checking home security fall georgia pumpkin patches corn mazes farmers visitors halloween hawaii cruise trip all-inclusive, riviera maya, mexico georgia visitors attractions travel terms definition ancient egypt wonders Greece Greek Islands Treck across Tibet Frankfurt Germany Winter road trips Cape Town Carnival cruises Easter Island Orlando Florida Fishing Visiting Memphis Jamaica Dunn's Falls Quotes I thought I had a great idea today, but it never really took off. In fact, it didnt even get on the runway. I guess you could say it exploded in the hangar. - Calvin and Hobbes I refuse to engage in structural engineering discussion of a banana over breakfast.-- Aaron Marsh, Swarthmore 98 Writers If you are a writer and want to see your article published at Theallineed.com, just click here to submit . Info Contact us Privacy policy Terms of use Lexur Today... In the news... No-nonsense win sees Mauresmo and other seeds into Open quarters Power-hitter Amelie Mauresmo produced another no-nonsense straight sets victory Monday to move into the Australian Open quarter-finals, as all the top seeds remaining kept their hopes alive. Do you think that Judge should be nominated for the United States Supreme Court? Yes, the President picked him and the Senate should just confirm him Yes, he will help put a stop to activist rulings No, he will royally srcew up the country No, silent nominations never turn out well Things to ponder If Barbie is so popular, why do you have to buy her friends? Did you know... The game of GOLF was invented in Scotland, and for Gentlemen Only Ladies Forbidden. Quote of the day The man who insists on seeing with perfect clearness before he decides, never decides. Henri-Fr?d?ric Amiel Featured article Scientists discover how to flip a molecular switch A means for controlling single-molecule switches by engineering their design and surrounding environment has been developed by a research team led by scientists at Penn State, Rice University, and the University of Oregon. © 2002/2006 Lexur

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 Recipes 1-20 of

Vegetarian / Hawaiian | Recipe*zaar ADVERTISEMENT - Remove ads with Recipezaar Premium You are Here: Home > Vegetarian > Hawaiian Get our free newsletter Eater's Digest : | Sign in Home Recipes My Stuff Community Tools Marketplace Help Search: All Recipes Only My Cookbook by Ingredient by Recipe ID # Kitchen Dictionary Member Names for advanced... Like to cook with your eyes? Browse recipes with photos new pictures posted daily Vegetarian Hawaiian Recipes 1-20 of 55 recipes sorted by most recently posted highest rated photos fastest to make alphabetical Top 40 Vegetarian Hawaiian Recipes | Recently Reviewed Vegetarian Hawaiian Recipes | ( what is this? ) Search within this set: Filter results by category: ( What is this? ) You do not have JavaScript enabled so the category list below will not function properly. Please click "what is this?" above for more information. Remove all filters Course Appetizers Dips Spreads Beverages Cocktails Punch Smoothies Shakes Breads Yeast Quick Breads Muffins Breakfast Pancakes & Waffles Condiments, etc. Sauces Chutneys Salsas Savory Sauces Sweet Sauces Cooking Mixes Desserts Cakes Fillings & Frostings Frozen Pies & Tarts Pies Puddings & Mousses Lunch/Snacks Snacks Main Dish Salads Salad dressings Side Dishes Main Ingredient Chocolate Eggs/Dairy Cheese Eggs Fruit Berries Blueberries Raspberries Strawberries Citrus Oranges Melons Nuts Coconut Pitted Peaches Plums Tropical Bananas Mango Papaya Pineapple Seafood Shellfish Crab Vegetables Asparagus Greens Lettuces Onions Potatoes Yams/Sweet potatoes Peppers Pasta, Rice & Grains Rice White rice Long-grain rice Grains Cuisine African Central/Western Angolan Congolese Asian Eastern Chinese Japanese Southeastern Filipino European Western French Southern (Mediterranean) Greek Italian North American Canadian Atlantic British Columbian Northern Central American Caribbean Puerto Rican Mexican Gulf Coast United States Midwestern Northeastern Southern Southwestern Western Californian Pacific Northwest Native American Oceania Australian Hawaiian New Zealand Polynesian South American Preparation Equipment Freezer Outdoor Barbecue Oven Broil/Grill Refrigerator Stove Top Small Appliance Food Processor/Blender Mixer Inexpensive Number of Servings For Large Groups For 1 or 2 Presentation Finger Food Served Cold Served Hot Simple 5 or Less Ingredients Beginner Cook 3 or Less Steps Time to Make 1 day Technique No Cook Steam Occasion Brunch Dinner Party Gifts Holiday/Event Historical/Traditional Non-Religious Halloween Independence Day Kwanzaa New Years St. Patricks Day Superbowl Thanksgiving Valentines Day Mardi Gras/Carnival Wedding Religious Christmas Easter Hanukkah Passover Novelty Bizarre Seasonal Fall Spring Summer Winter Taste/Mood Comfort Food Romantic Savory Spicy Sweet To Go... Picnic Potluck Brown Bag Dietary Diabetic Free of... Gluten-free Lactose Egg-free High in... High Calcium Kid Pleaser Infant/Baby Toddlers Kosher Lighter Fare Healthy Vegetarian Vegan Low in... Low Calorie Low Cholesterol Low Fat Low Protein Low Sat. Fat Low Sodium Reduced Carbs Very Low Carbs 1 2 3 Next» Honey Girl Cocktail by jmelyn I found this recipe in...Bon Appetit?--I think. It's apparently a drink that is served at the Lahaina (sp?) Luau in Maui. Anyway, it's very tasty. Hope you enjoy! #141333 Save to My Cookbook Vegetarian Hawaiian Fried Rice by lynnski / LA This fried rice is served at the Westin Maui, Hawaii; I've modified it to make a vegetarian version. #138097 Save to My Cookbook Sweet Potato Mochi by Roosie (1 reviews) The Electric Kitchen; Hawaiian Electric Company, Inc. #136254 Save to My Cookbook Hawaiian Chili Pepper Water by JenSmith This is a popular condiment in Hawaii, but you can use it wherever you are. It goes great with rice and Asian-style dishes and it's easy to make. Remember to keep it refrigerated to preserve the flavor and color. #131502 Save to My Cookbook Coconut Rice Erupting With Spices, Nuts & Peas by Rita L (1 reviews) This coconut rice has cumin, cinnamon, cardamom, cloves, red chili, carrot, garlic lemon grass, nuts, peas & coconut.This is being made for a Luau! #125514 Save to My Cookbook Genuine Hawaiian Teriyaki Sauce by Somogirl (1 reviews) Easy to make,last weeks and tastes delicious!You will find yourself putting this on almost anything once it's in your refrigerator. #121014 Save to My Cookbook Hawaiian Bread by kburie From Cooking Light (March 2005) #118916 Save to My Cookbook Tropical Splash Smoothie by palmetto1220 This is delicious! It's both healthy, and tasty! Nice and refreshing too! #106207 Save to My Cookbook Raspberry Coconut Cake With White Chocolate Icing by MizEmerilLagasse I made this cake from a vision, lol. I have seen these things called "Dream Bars" up on this site that have raspberry and coconut flavors mixed in them, and I just couldn't help but want to make a cake that had the same flavorings. When I first... #100277 Save to My Cookbook Big Fruit Salad by MizEmerilLagasse (3 reviews) After an OVERLY hearty, boring, rich, oilly meat and potatoes kind of meal I really truely feel that everyone only wants one thing; something that's not overly hearty, boring, rich, and oilly! That is why I made this dessert salad that is also a... #97363 Save to My Cookbook ADVERTISEMENT - Remove ads with Recipezaar Premium Hawaiian Honeymoon Cake by kburie (1 reviews) This recipe came about as I searched for a recipe for my future sister-in-law's Hawaiian-themed bridal shower. I found several recipes that sounded good, but not quite right, so I combined and modified them to make this one. This is a very moist... #97220 Save to My Cookbook Coconut Sponge Cake by MizEmerilLagasse This is a wonderful, creamy cake with lots of coconut flavor! #93081 Save to My Cookbook Pineapple - Coconut Muffins by najwa This is something I came up with when I had some pineapple and wanted to make muffins. I hope you like it! #91279 Save to My Cookbook Wasabi Vinaigrette by Hey Jude (1 reviews) This is a very different vinaigrette than your everyday variety! It makes simple green salads really come alive with flavor. Adapted from Sam Choy's Sampler. #89521 Save to My Cookbook Breakfast Club Smoothie by Picholine (3 reviews) Named after the movie because on their own, each of the fruits used would be rejected, but together they make a popular combination! (amounts are approximate--use whatever you have) #88938 Save to My Cookbook Maui Sweet Potato Bake by CountryLady (1 reviews) An island flavoured side dish! It can be prepared in advance - cover & refrigerate for up to 2 days or wrap in foil & freeze for up to a month. Defrost overnight in fridge, bring to room temperature (2 hours) then bake for 40 to 45 minutes. #87998 Save to My Cookbook Hawaiian Charoset by Mirj (1 reviews) Most people make charoset for Passover using the same recipe that people around the world have used for thousands of years -- apples, walnuts and wine. This is a Faye Levy that takes fusion cuisine to a whole new level. This is certainly going to... #85792 Save to My Cookbook Crab Dip by Heather Beldin (9 reviews) I got this out of my mothers cookbook. It is so good yall have to try. #84293 Save to My Cookbook Ginger Pineapple Plum Chutney by Picholine Great with fish. I invented this to go with some basa fillets we cooked on the Japanese smoker. I used the leftovers to liven up a monotonous coleslaw. #70203 Save to My Cookbook Coconut Rice Salad by DiB's Recipe posted by request. Cook time reflects chill time as well. #67929 Save to My Cookbook 1 2 3 Next» Having Trouble? Try these... Search within these results for: Use the Category List on the left to narrow results. Post a Request for the Recipe and we'll help you find it. Ask a chef your question in our Cooking Q & A forum. ADVERTISEMENT Remove ads with Recipezaar Premium Your Ad Here ADVERTISEMENT - Remove ads with Recipezaar Premium Back to Top | E-mail this Page You are Here: Home > Vegetarian > Hawaiian Your Account My Stuff My Cookbook My Shopping List Edit My Profile Premium Membership Logout Recipes Browse Categories Browse Cookbooks Search Request a Recipe Post Your Recipe Recipes A-Z Explore Community Forums Marketplace Site News A Random Recipe Recent Searches Help F.A.Q. Support Forum Cooking Q & A Forum Kitchen Dictionary Measurements Convertor Contact Us Fine Print Terms of Service Privacy Policy About Us Jobs Add Recipes to Your Site Advertise Here © 1999-2006 Recipezaar 10.0.0.2 Page generated in 0.87 seconds 0.01,0.86, Page generated in 0.61 seconds 0.12,0.48,0.01,0.00, Page generated in 0.11 seconds 0.00,0.06,0.06,0.00,

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