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

Hawaiian Quilts and Quilters

Hawaiian Quilts and Quilters  You are here: About > Travel > Hawaii / South Pacific for Visitors > Shopping and Gifts > Quilts Travel Go Hawaii Essentials Which Hawaiian Island Suits You Best? Clickable Map of the Hawaiian Islands Beach Guide Hawaii Pictures Clickable Map of Maui, Hawaii Topics A Hawaii Vacation Planner Big Island of Hawaii Kauai Maui / Molokai / Lanai Oahu / Honolulu / Waikiki South Pacific Culture, History & Language Hawaii Lodging Hula Luau Maps and Weather Pearl Harbor Photos, Video & Cams Recipes Shopping and Gifts Buyer's Guide Tastes of Paradise from Hilo Hattie HilHilo Hattie Dresses and Sarongs Multi-Day Guided Tours Top Hawaii Guidebooks Top Maui / Molokai / Lanai Guidebooks Forums Help FREE Newsletter Sign Up Now for the Hawaii / South Pacific for Visitors newsletter! See Online Courses   Search Hawaii / South Pacific for Visitors > Shopping and Gifts > Quilts Hawaiian Quilts and Quilters Hawaiian quilts are valuable items sought after by many on the mainland. Check out links to Hawaiian quilting sites. Articles & Resources Sort By : Guide Picks | Alphabetical | Recent Hawaiian Quilt Collection Featuring quilts and wall hangings this is the website of a prestigious store found in two of the finest hotels on Oahu. Hawaiian Quilts of Helen Friend A portrait of quilt master Helen Friend and her work. Helen is a master of modern and well as traditional designs. Well worth a read. Hawaiian Quilt Patterns Observe some of the major quilt patterns found in Hawaiian quilts. Hawaiian Style Quilts Check out these beautiful quilts in the Hawaiian style. Man Made Quilts It's not just women that are responsible for some of the great Hawaiian quilts. Check out this article in the Honolulu Star-Bulletin to see the great work being done by male quilters in Hawaii. Poakalani's Hawaiian Quilting Page Althea Poakalani Serrao, was born with only one hand. She was kept away from the quilting circles because it was thought that she would hurt herself with the needle. Quilting in Hawaii Mission Houses Museum features one of the best collections of Hawaiian quilts. Rhonda's Hawaiian Quilts Located on Maui in the Hyatt Regency Kaanapali Hotel, here is there new website, still under construction.   Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2006 About, Inc., A part of The New York Times Company . All rights reserved. Around About Tips to Losing Weight Guide to Distance Learning How to Travel for Less PHOTOS: Italy PHOTOS: Hybrid Cars What's Hot Top Picks in Hawaiian Coffee Kamehameha the Great Kalua Pig Waikiki Beach, Oahu - Life's a Beach in Hawaii - Hawaii Beac... Best Beaches 1999 Headlines 2006 Special Packages on Kauai For travelers considering a visit to the Garden Isle of... Plumeria Photos from Hawaii Plumeria is the most common flower that you'll find in... You Won't See This Sign at Home! This certainly isn't a sign that you've ever seen near... Atlantis Submarine Tour Maui Since I had just experienced the Atlantis Submarine Tour on...

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Select an area of Maui or Kauai Hawaii from the dropdown list for Maui rentals [Select An Area of Maui or Kauai] Kihei Condos Wailea Condos Napili Condos Maalaea Bay Condos Kaanapali,Honokowai Lahaina, Kapalua Kahana Maui Homes More Maui Homes Kauai condos Kauai South shore condos Kauai North shore condos Kauai East shore condos Maui Pictures Maui MPG Movies News,Weather,Maps Click here to book Hotels, Air and Cars on line on all the Islands or call to get personalized help on Maui and Kauai condos. Hotel, Air and Car Online Bookings. or click on links below for Maui condos. (ask about cancellation policies at any Maui rentals) Click on the name of the property to see pictures. Prices subject to change without notice. PRICES SHOWN ARE A RANGE ONLY. Call 1-800-207-3565 for reservations. IMPORTANT!! Interior views are subject to change and may only be representative of the decor in these Maui condo rentals. Discounts may be available depending on time of year and the Maui vacation condos. Maui Condos in Kaanapali & Honokowai Map Kaanapali vacation rental condos Low Season / High Season: (prices subject to change without notice) click on names below to see condo rental site in Kaanapali, Lahaina, Kapalua, Kahana or Napili 1. Kaanapali Royal : Spacious condos 2Br/2Ba Kaanapali vacation rentals, fully equipped condos with A/C sunken living room, washer/dryer, cable TV, spacious lanai with wet bar. Set on 7 lush acres with lighted tennis courts, large pool and spa. Located on fairway of Royal Kaanapali golf course. Short walk to beaches of Kaanapali and Whalers Village. As low as $180/night up to $280 per night and subject to availability. Depending on season. 2. Whalers in Kaanapali : Oceanfront Kaanapali vacation rentals. Specials if available--- garden view, oceanview, oceanfront -Studio, 1BR, 2Br As low as $166 up to $650 per night plus tax and subject to availability. On the beach in fabulous Kaanapali. Air conditioned, complete kitchens, cable TV, and private lanais. Oceanside pool, spa, gym, saunas and barbeque areas. Next to Whalers Village ! Price depending on view, size, and season. 3. Kaanapali Alii - Kaanapali vacation rentals. Low April 16 - June 30, Sept 1 - Dec15--High Jan. 5 - Apr. 15, July 1 - Aug 31 -1 BR , 2BR Mountain view, Garden view , Garden Deluxe, Oceanview, Oceanfront.....From $295 to $700 per night plus tax. Specials if available. On the beach in Kaanapali. Luxurious condos with gourmet kitchens, washer/dryer, sunken lining room, A/C, master bath Jacuzzi tub, cable TV, dens (2br o/v and g/v) and private lanais. Tropical grounds with swimming pool, spa, sauna gym, tennis courts, and barbeque area. Price depending on view, size, and season. 4. Kaanapali Beach Hotel - Kaanapali beach Hotel with rooms and suites from $169 $610 depending on view. Spacious rooms and suites. Located in Kaanapali on the beach. Numerous amenities available. Shopping on site and only minutes away at Whalers village. Numerous restaurants all along the beach within minutes walking distance. 5. Mahana Resort - Maui condos - Studio, 1BR/1BA , and 2 BR/2BA $140 up to $645. Specials if available - Direct ocean front with views of Lanai and Molokai. Fully equipped kitchens , A/C, tennis, saunas, putting green, ocean front swimming pool, shuffle board and convenience store on property. Price depending on view, size, and season. 6. Kaanapali Shores : Beachfront studio, 1Br, 2Br & suites for these Maui rentals Minutes from shops, dining, and Lahaina. Air conditioned, washer/dryer with private lanais and daily maid service. Lighted tennis courts, putting green, fitness center, two heated pools, two jet spas. Entertainment nightly or eat at the Beach Club restaurant. Prices subject to change with out notice. From $152 up to $856 depending on size and view - Specials if available - 2BR oceanfront 7. Kaanapali Villas - Beachfront studio, 1Br, 2Br Minutes from shops, dining, and Lahaina. On 3 miles of sandy beach with Air conditioning, Cable color TV , fully equipped kitchens, lanais and daily maid service. Three large pools, sundry shop, and restaurant. Prices subject to change with out notice. Range From $115 up to $600 depending on size and view ----- Specials discounted condos if available - studio & 1Br $115 to $220. Penthouse 2Br $350-$420 for these Maui condos 8. Paki Maui: garden, oceanfront on Maui - Studio, 1BR, 2BR from $130 to $355 -Spectacular views of Molokai and Lanai. Fully equipped kitchens, cable TV, ceiling fans and private lanais. Golf and tennis nearby. Special two Br $140 to $165 9. Papakea Resort - Kaanapali vacation condos -Oceanfront, Garden, Ocean View, - Studio, 1br/1ba , 2br/2ba - $120 to $500 (Price depending on view, size, and season.) -13 tropical acres with freshwater lagoons. Vacation rentals with fully equipped kitchens with microwave, private lanais, ceiling fans, washer/dryer, color TV, and daily maid service. Includes 2 pools, 4 saunas, 2 jet spas, 3 lighted tennis courts, guest activity desk, barbecue areas, and two 18 hole putting greens. Specials 1Br $105-$160 or 2Br $130 to $170 10. Noelani - Noelani Maui Condos - Oceanfront Studio, One, Two, and Three Bedroom Condominiums. Fully equipped kitchens, microwave, dishwasher, washer, and dryer. All units have color TV and VCR entertainment centers. Complete midweek cleaning. Spacious lanais where you can see the sun set in the Pacific. Two heated pools, sandy cove, and Jacuzzi spa with a wet bar Cabana. Price range $107 to $297 per night. Depending on view, size, and season. 11. Polynesian Shores - Oceanfront one, two, and three bedroom condos. Freshwater heated pool on 2 acres of tropical grounds with a scenic redwood deck at the waters edge overlooking the blue Pacific ocean. Stunning sunsets and views of the Pacific ocean. Decorated in tropical flavor, completely furnished, with linens, fully equipped kitchens, cable color TV/VCR with laundry facilities. Rates from $105 to $245 depends on size, time of season and number of people for these lovely Maui condos. Special available 12. Mahina Surf - Ocean front 1 and 2 bedroom Maui rentals. This property is located on two beautiful acres. Each unit is beautifully decorated with full kitchens with all the amenities. Includes ocean view from all units, heated pool, fully furnished condos, and BBQ's. Includes Cable TV, VCR, and beach towels. 1 BR $105 to $160 depending on room location and season. 2BR $140 to $190 depending on room location and season. 13. Royal Lahaina - Ocean Front tower - Hotel, 1 and 2 Bedroom cottages/suites in Maui. The Royal Lahaina Resort on Maui is set oceanfront along a half-mile of the best and most exclusive stretch of Kaanapali Beach. Beautiful rooms located in the tower or the one & two Bedroom suite cottages with kitchenettes and complete entertainment center. Guests have access to a wide variety of activities -See web site for prices, from $320 to $750/night plus tax. Specials and discounts may apply. 14. Embassy Vacation Resort - Located in west Maui these 1 BR suites offer spacious vacation lodging on a spectacular property. Located on Kaanapali Beach this luxurious all suite resort offers the ultimate in Maui Vacations. See web site for prices, from $271/night plus tax. . Lahaina Vacation Condos and Homes 1. Puamana Vacation Homes - Oceanfront/garden - one, two, three and four bedroom Maui rentals- Every home provides a double set of linens, TV, VCR, Stereo, two full bathrooms, ceiling fans, and a private BBQ. Lanai's face oceanfront views or tropical green belts. Fully equipped kitchens. Expansive 1/2 mile shoreline, tennis and 3 pools. Oceanfront adult deep water pool. Walking distance to the shops and restaurants of Lahaina Front St. Rates from $115 to $495 per night. 2. Lahaina Shores Resort - Oceanfront/Mountain view - studio and 1br condos - Lahaina Shores Beach Resort is the only beachfront condo/hotel right in Lahaina Town. We have Mountain View and Ocean View Studios and One Bedroom Units. All beautifully decorated and include full bath, full kitchen, living room/bedroom and balcony lanais. Relax and enjoy the warm sandy beach or the swimming pool/whirlpool spa. Located close to the harbor and all the shops, restaurants, nightlife and art galleries. $100 to $270 Kapalua Vacation Condos and Homes 1. Kapalua Ridge Rentals - 1BR and 2BR Maui rentals- One bedroom accommodations include two bathrooms, living room, dining area, color cable TV, complete kitchen, laundry area, and two private lanais. Two bedroom accommodations include three bathrooms, living room, dining room, color cable TV, complete kitchen, laundry area, and three private lanais. - $155 to $500 night ( weekly and monthly rates also) -More Kapalua Villas at the Ridge, Golf Villas, and Bay Villas. Ranging from $135 to $550 2. Kapalua Bay Villas - 1BR and 2BR oceanview and oceanfront Maui Condos - The Bay Villas at Kapalua:are located on the shoreline above Oneloa Bay. Units range in size from 1,100 to 2,000 square feet including lanais. Villas have high ceilings, sunken garden baths, and ceiling fans. Located on the property are three pools, two tennis courts, gas barbeques and recreation areas. Kapalua Bay Villas are the closest property to the Kapalua Bay Hotel,and Kapalua Beach. Ranging in price from $165 to $550 depending on view and size. 3. Kapalua Golf Villas - The Kapalua Golf Villas are situated on sixteen acres alongside famous Pineapple Hill, and paralleling the Bay Golf Course .Units have panoramic ocean and fairway views and the spectacular West Maui sunsets. Villa configurations are in one, two, and 3 bedroom layouts and range in size from approximately 1,100 to 2,200 square feet, including lanais in low rise, three-level townhouses. All units are air conditioned. Located on the property are four pools/recreation areas, barbeques and a reception center. Ranging in price from $135 to $300 depending on size. Kahana vacation condos Map Kahana & Honokowai rental condos Map of Kahana & Napili Vacation Rentals 1. Kahana Village : Ocean front / ocean view 2 & 3 BR beachfront property. Two full baths, full kitchen with dishwasher, microwave, washer/dryer, color TV, VCR and phone. Large lanais with views of the neighboring islands. $195 up to $370 a night depending on the size and view. Rates based on 4 to 6 persons with additional guests at $20 more per night for these Maui condos. 2. Kahana Reef - Studio , 1 Br Ocean frontcondos. From $115 to $165. All units have fully equipped kitchens , color TV, ceiling fans, oceanfront pool, BBQ, and laundry facilities. Beautiful lanais where you can see the sun set in the Pacific. Sandy beach is adjacent to the property and you are minutes away from the most famous beaches on the island of Maui in Kaanapali and Kapalua. Located close to Kaanapali, Lahaina, golf, tennis, shopping and restaurants. 3. Valley Isle Resort: ocean view, oceanfront -Studio, 1BR/1BA , 2BR/2BA Maui condos. Great views of sunsets and neighboring island. Fully equipped Kitchens, ceiling fans, great lanais and pool. Swimming beach in front. Range is $95 to $180 depending on view, size, and season. 4. Kahana Sunset : Ocean front 1 & 2 Bedroom Maui condos. Full kitchens with dishwasher, range, self cleaning oven, microwave and washer/dyers. Color cable TV. , some units with maid service. Lush tropical garden setting. Range $ 135 up to $380 depending on size and view. 5. Hololani : oceanfront - 2BR/2BA Ocean front 2BR Maui condos - Fully equipped kitchens, ceiling fans, and ocean front pool. Sit on your private lanai, watching the magnificent sunset, you'll know how this condominium resort got it's name. This beachfront resort is an excellent family getaway with all 2-bedroom oceanfront condos. You can barbecue by the Oceanside pool or walk to nearby restaurants. Range $185 to $225 6. Hale Mahina : Oceanfront - 1BR/1BA $120/$160 , 2BR/2BA $130/205 This oceanfront condo property is set among beautiful tropical gardens. Relax in the Oceanside pool or Jacuzzi. Snorkel or swim from the beach just steps from your condominium. Large 1 & 2 bedroom Maui rentals are fully equipped and tastefully decorated. 7. Kahana Outrigger Resort: Ocean front 3BR Maui condos in Kahana Maui Hawaii. Near shopping, golf, tennis, and restaurants. Only minutes to Kaanapali and Lahaina front street. Fully equipped kitchens, ceiling fans, pool, beautiful lanais, and great sunsets. Some units with air. Range $275 to $400 depending of view and season for these rentals. 8. Royal Kahana - Specials: Studio o/v , 1br o/v , 2Br . Garden, Ocean view , Oceanfront - Studio, 1BR, and 2BR from $110 to/$357 - Incredible beachfront location. Fully furnished living areas. Complete kitchens, washer/dryers, and cable TV. Great views of the islands of Molokai and Lanai. 9. Sands of Kahana : Oceanfront 1 Br, 2Br, 3 Br, Penthouse Suite. Sands of Kahana rentals and condos offers three lighted tennis courts, a sand volleyball court, BBQ areas, a children's pool, large swimming pool and Jacuzzi, surfing, windsurfing, snorkeling off shore, sandy beach and the Kahana Terrace Restaurant. Fully equipped kitchens, color cable with VCR, and washer/dyer in every unit. Range $130 to $435 per night depending on view, size and season. 10. Kahana Villas - 2 Br condos Maui rentals provides everything you could need - pool, spa, tennis, convenience store, its own restaurant and it's just steps to Kahana Beach. Great eating at Erik's seafood restaurant. Rates from $155 - $265 NAPILI VACATION CONDOS Map of Napili Vacation Rentals 1. One Napili Way :Maui Rentals - 1 Br, 2 Br, 3 Br condos. Superior condos, large pool, and sauna. New and upgraded condos. Fully equipped kitchens, washer/dryer, cable color TV, master Jacuzzi tub. Steps to beautiful Napili Bay.Range $220 to $290 depending on season and length of stay. Holiday rates for major holidays 2. Napili Village : Maui rentals - Studio/1 Br - Steps to beautiful Napili Bay. Economical with full kitchens with microwave, cable color TV, in room phone, lanai overlooking tropical grounds, and maid service. Fully equipped studios/1BR Low Season Garden View $99--Garden Deluxe $119--Ocean view $109 ****** High Season Garden View $119--Garden Deluxe $139--Ocean view $129. Prices based on double occupancy. 3. Napili Shores : Studio, one BR ocean front, ocean view, garden view for these Maui condos.. Enjoy one of Maui's best white sand beaches with views of the islands of Moloka'i and Lana'i. During the winter humpback whales can be spotted. The resort has two swimming pools, specialty restaurants, and a guest grocery store. Range is $177 to $233 night. Discounts may apply. 4. Honokeana Cove - Oceanfront 1, 2, or 3 Br condos. Located in its own cove. Each condo is fully equipped with cable TV, VCR, microwave, including outdoor BBQs, laundry facilities, furnished linens and beach towels. Each 1, 2, or 3 Br unit has a great view from the lanai of the ocean. Great snorkeling our front and only minutes walk to beautiful Napili Bay on Maui. Rates $122 to $199 for 1, 2 or 3 Br units. Townhouse 2Br/3Ba $196. Weekly, Monthly rates available. Price depends on size and length of stay and number of people in each unit. 5. Napili Point Resort 1BR/1BA or 2BR/2BA ocean view, oceanfront , point oceanfront Maui condos. Each condo individually decorated. Full kitchens, washer/dryer, color cable TV. Great access to Honokeana Cove and beautiful Napili Bay. Price $199 to $399 depending on view and season. Discounts and specials depending on availability and season. 6. Alaeloa Napili - 2 BR Maui rentals -ocean view or oceanfront. $175 to $400. Nestled in Alaeloa Bay, just moments from Napili Bay, this tropical townhouse is a two bedroom accommodations. Enjoy your privacy in this prestigious gated community. This home features a private lanai with gas barbeque. Spectacular ocean views from both the living room and the master bedroom. Alaeloa offers a swimming pool situated within Alaeloa Bay on a small private sandy beach. Special $175 low season and $200 high season 7. Napili Surf - Studio & 1BR condos. Studio garden $105 to $125 - ocean view studio $160 to $170 - deluxe studio $185 1BR partial ocean view $180 to $200 - 1BR ocean view $200 to $220 - 1BR deluxe Ocean view $270 -Napili Surf located on beautiful Napili Bay. One of Maui's finest beaches. Small complex with an oceanfront pool. Tropical setting for these Maui condos. 8. Napili Kai -Hotel, studio, 1BR & 2BR located oceanfront on Napili Bay on a beautiful 10 acres for these Maui rentals. Includes kitchens,, large lanais and ocean views. Four pools, whirlpool, exercise room and putting greens on the grounds. The Sea House Restaurant on the beach is located here. Click on name Napili Kai to See web site for price sheet. Maui Condos Hawaii Vacation Condos Kaanapali condos and rentals