Hawaii Condo

Kona Hawaii Big Island Vacation Rental Oceanfront Condo By Owner Call 800-676-1305 Kona Hawaii Big Island Vacation Rental By Owner Kanaloa at Kona Hawaii Oceanfront Condo 3 Bedroom 2 bath, Sleeps 2-6 People ~ Fully Air Conditioned ~ Call owner at 800.676.1305 Kanaloa at Kona S uperbly situated on the glitteringocean's edge, this upper-level condominium unit is minutes from Kailua/Kona Hawaii. You'llenjoy world-class Big Island golf courses, beaches, snorkeling, scuba diving & sportsfishing. Plus relax in the luxury of a million dollar home, for less than the price of typical hotellodging accommodations. This spacious, well appointed oceanfront suite features a private lanai with wet bar, a full kitchen, cable TV, washer/dryer.The master bedroom has a king size bed, TV, Jacuzzi spa in the bath. The second bedroomhas two twin beds and a full walk-in closet. The third bedroom overlooks the living areaand has two twin beds. The main bath has a tub-shower and a two sink vanity. These comfortable accommodations are designed forprivacy and casual island living. Relax amid the cool tropical gardens. Enjoy threeswimming pools, nite lighted tennis courts, barbecue area and a excellent oceanfrontrestaurant & air-conditioning all in a area with 24 hour gated security. Championshipgolf and a shopping village are conveniently nearby. Would you like a better look? Click here for more detailed interior and outside views! Be sure to take our VIRTUAL TOUR Rate Information $1 9 0/day for 2 people. $2 4 0/day for 4 people. $2 7 0/day for 6 people. All rates plus Hawaii state tax of 11 .4 %. 3 night minimum stay. Price includes towels, bed linens, and move out maid service. 25% deposit upon booking a reservation; balance due 21 days before arrival. Some holiday rates apply, please inquire. Length of stay discounts may apply. Updated Availability Calendar For reservations or more information contact the owners - Derrol and Juanita Estrella at 831-688-3097 or 800-676-1305 Email to forkona@aol.com Some HAWAII and KONA Fun Activity Links For You! Humdinger Sportfishing Great Hawaii Golf Virtually Hawaii: Big Island Field Trip

Oahu | Molokai |

Diamond Head - Oahu Other Sites to See... BOTANICAL GARDENS Foster Botanical Garden Ho'omahulia Botanical Garden Koko Crater Botanical Garden Lili'uokalani Botanical Garden Wahiawa Botanical Garden HISTORICAL SITES Arizona Memorial Byodo-In Temple Catholic Cathedral China Town Ehime Maru Memorial Falls of Clyde Hale o Lono Heiau Hale'iwa War Memorial Hale'iwa Rainbow Bridge Hawaii Maritime Center Hawaii Plantation Village 'Iolani Palace Japanese Cultural Center Judiciary History Center King Kamehameha Statue Kaneaki Heiau Kuilioloa Heiau Kukaniloko Birth Stones Mission House Museum Nanatorium Pali Lookout Pu'u O Mahuka Heiau US Army Museum Washington House Wizard Stones LANDMARKS Ala Wai Canal Aloha Tower Barber's Point Lighthouse Chinaman's Hat Crouching Lion Delmonte Pineapple Corner Diamond Head Diamond Head Coast Diamond Head Lighthouse Dillingham Airfield Dole Pineapple Plantation East Coast Cliffs Fort DeRussy Goat Island Hale'iwa Hale'iwa Rainbow Bridge Halona Blow Hole Hanauma Bay Hawaii Convention Center Honolulu Zoo International Market Place Ka'ena Point Kapiolani Park La'ie Point Makapu'u Lighthouse Mormon Temple Pali Lookout Punchbowl Sharks Cove State Capitol Building Tantalus Lookout Thomas Park Toilet Bowl Valley of the Temples Waikiki Aquarium Waikiki Shell MUSEUMS Arizona Memorial Bishop Museum Contemporary Museum Hale'iwa Surf Museum Hawaii Maritime Center Hawaii Plantation Village Honolulu Academy of Art 'Iolani Palace Japanese Cultural Center Judiciary History Center Mission House Museum Pacific Aerospace Museum US Army Museum Washington House WATERFALLS La'ie Falls Manoa Falls Maunawili Falls Sacred Falls Waimea Falls The most famous volcanic crater in the world is Diamond Head, located on the South-east Coast of O'ahu at the end of Waikiki overlooking the Pacific Ocean. It was originally named Laeahi by the ancient Hawaiians. The name meant "brow of the tuna" and looking at the silhouette of the crater from Waikiki, you can see the resemblance. The current name came was given to the crater by British sailors in the 1800's. When they first saw the crater at a great distance, the calcite crystals in the lava rock appeared to glimmer in the sunlight. The sailors mistakenly thought there must be diamonds in the soil. Diamond Head is a crater that has been extinct for 150,000 years. The crater is 3,520 feet in diameter with a 760-foot summit. When the United States annexed Hawaii in 1898, harbor defense became a main responsibility. One of the major defense forts, Fort Ruger, occupied the Diamond Head Crater. A battery of canons was located within the crater providing complete concealment and protection from invading enemies. An observation deck was constructed at the summit in 1910 to provide target sighting and a four level underground complex was built within the walls of the crater as a command post. A 580-foot tunnel was dug through the crater wall to provide easier access to the Fort. The observation deck and underground complex is now abandoned with the advent of radar but evidence of the command post is still present along Diamond Head Trail. The trail is paved almost the entire way but can be steep in spots. There are two sets of stairs, one with 99 steps and the other, 76 steps. There is also a 225-foot unlit tunnel. The hike is classified as easy to moderate in exertion but is certainly worth the breathtaking, unparalleled view of the entire west side of the island, from Waikiki to Koki Head. Useful Information: Diamond Head Trail is 1 ¾ miles to the rim and takes about 1 ½ hours There is NO shade schedule an early hike Bring water and a flashlight (for the tunnel) Bathrooms available at the trailhead Age Required information Quantity Price Add to Itinerary Diamond Head Crater Adventure Adult or Child Date: * Request Time of Hike --- 6:00am Sunrise Tour 9:30am Laterise Tour * Names on Tickets (ex.John, David) * $20.00 Kauai | Oahu | Molokai | Lanai | Maui | Hawaii Home | Contact Us | View Itinerary | Island Maps | Brochures | Screensavers | Free Newsletter About Us | Site Map | Privacy Policy Call Us Toll Free at 1.866.268.7459 All content © 2003 HawaiiWeb, Inc. This site is optimized for Internet Explorer 6 and Netscape 7.1 and utilizes Macromedia Flash 6.0 site designed by: HawaiiWeb, Inc. info@HawaiiWeb.com

Air Hawaiian

Faleomavaega Disappointed With Hawaiian Air May 9, 2003 FOR IMMEDIATE RELEASE WASHINGTON, D.C. CONGRESSMAN FALEOMAVAEGA EXPRESSESDISAPPOINTMENT WITH HAWAIIAN AIRLINES DECISION TO INCREASE FARES FOR AMERICANSAMOA Congressman Faleomavaegaannounced today that he is very displeased with the recent fare hikes forflights to and from American Samoa. The increases were announcedthree weeks ago with little warning to the residents and travel agenciesin the territory. The Congressman has written to the President andChief Operating Officer of Hawaiian Airlines, Mr. Mark Dunkerley, requestingan explanation. In early April I received a letterfrom a concerned constituent communicating that the fare hikes not onlywere substantial, but completely unanticipated, providing travel agentsand travelers little time to prepare for the transition. We havealso come to learn that Hawaiian Airlines, the only commercial passengerairlines operating between Pago Pago and Honolulu, raised fares only betweenHawaii and American Samoa, but not to any other destinations, the Congressmansaid. In mid April, Hawaiian Airlinesdrastically increased its fares to and from Pago Pago and Honolulu by atleast 26%. The new fares are now 16% higher than comparable routesfrom Apia to Honolulu on Polynesian Airlines, and 31% greater than faresbetween Papeete and Honolulu on Hawaiian. Furthermore, fares to otherU.S. destinations on Hawaiian have remained unchanged. While routes originating in Honoluluon Polynesian and Hawaiian Airlines admittedly have comparable fares atpresent, prices for tickets in the opposite direction, that is originatingfrom American Samoa, are significantly higher on Hawaiian compared to othercarriers operating in the South Pacific. These are the changes thatare affecting the residents of American Samoa who frequently travel toHawaii. I believe these changes are inexplicably unfair. The people of American Samoa deservean explanation, and I too expect Hawaiian Airlines to respond to my concernsregarding this issue. As the only commercial passenger airline operatingin American Samoa, Hawaiian Airlines should be cautious to prevent theimpression that they are behaving like a monopoly, the Congressman concluded. Home Press Releases -- Next                                                          Previous              Press Release List             

hawaiian Girls names, Male

hawaiian Girl/Female baby names - hawaiian Girl Female baby names hawaiian baby names,hawaiian Boys names,hawaiian Girls names, Male / Female name hawaiian baby names,hawaiian boys names with meaning,hawaiian girls name with meaning,hawaiian Male boys names with meaning,hawaiian female name with meaning,hawaiian Baby resources,hawaiian Baby origin,hawaiian based baby names, hawaiian baby name. Hawaiian Baby Names -Girls A B C D E F G H I J K L M N O P R S T U V Y Z Name Meaning Madeline Meaning Magda Meaning Magdalene Meaning Magena Meaning Mahala Meaning Mahalia Meaning Malca Meaning Malina Meaning Malka Meaning Mangena Meaning Mara Meaning Maria Meaning Mariasha Meaning Maribel Meaning Maridel Meaning Mariel Meaning Marilyn Meaning Marion Meaning Marna Meaning Marnina Meaning Mary Meaning Mathea Meaning May Meaning Meira Meaning Michaela Meaning woman from Magdala; one who is elevated; a high tower high tower one who is elevated A Tower the coming moon; a covering; protection woman; tenderness; marrow affection queen tower; dark queen melody Sorrowful bitter perfect one; bitter; with sorrow Mary the Beautiful bitter bitter bitter bitter rejoice cause of joy bitter gift of God bitter light like God Result Pages: 1 2 Next Baby & Breastfeeding Baby & Pregnancy Baby Accessories Baby Announcements Baby Apparel Baby Birth Baby Diapers Baby Diet & Recipes Baby Footwear Baby Furniture Baby Health & Care Baby Names Baby On-line Stores Baby Photos Contest Baby Resources Baby Showers & Gifts Baby Sign Baby Sleep Baby Toys Kids Games Misc Resources African Baby Names American Baby Names Anglo Baby Names Arabic Baby Names Armenian Baby Names Arthurian-Legend Baby Names Australian Baby Names Aztec Baby Names Basque Baby Names Bengali Baby Names Biblical Baby Names British Baby Names Buddhist Baby Names Celtic Baby Names Chinese Baby Names Czech Baby Names Czechoslovakian Baby Names Danish Baby Names Dutch Baby Names Egyptian Baby Names English Baby Names Finnish Baby Names French Baby Names Gaelic Baby Names German Baby Names Ghana Baby Names Gothic Baby Names Greek Baby Names Hawaiian Baby Names Hebrew Baby Names Hindu Baby Names Hungarian Baby Names Iranian Baby Names Irish Baby Names Italian Baby Names Japanese Baby Names Jewish Baby Names Kenyan Baby Names Korean Baby Names Latin Baby Names Malawi Baby Names Malaysian Baby Names Mexican Baby Names Mongol Baby Names Muslim Baby Names Native-Americans Baby Names Netherlands Baby Names Norse Baby Names Norwegian Baby Names Parsi Baby Names Portuguese Baby Names Punjabi Baby Names Romanian Baby Names Russian Baby Names Sanskrit Baby Names Scandinavian Baby Names Scottish Baby Names Shakespearean Baby Names Slavic Baby Names Slovenia Baby Names Spanish Baby Names Sri-Lankan Baby Names Swahili Baby Names Swiss Baby Names Tamil Baby Names Teutonic Baby Names Thai Baby Names Turkish Baby Names Ukrainian Baby Names Vietnamese Baby Names Welsh Baby Names Zimbabwe Baby Names Zoroastrian Baby Names Sponsors / Associates Live2support.com - Live chat help & Support software application Crmpanel.com - Real time support & help on your web site outsource customer support Ebourn.com - Real time support & help on your web site outsource customer support Live2support.net - Live support software for real time visitor monitoring add on your web site Games2Cool.com - Games and Fun | Baby names Astrology and Horoscope Coloring pages, drawing and design resources Webtools.live2support.com - Free Wemaster Tools Privacy Policy Home // Link to us // Advertise

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