Kauai HI

Kauai, HI -- | Airfare | Hotels | Car Rentals | Vacations | Cruises Airfare Hotels Car Rentals Air+Hotel Vacations Cruises Search For Kauai, HI Hotels Enter a City: Check-In: Check-Out: Rooms: 1 Room 2 Rooms 3 Rooms 4 Rooms Kauai United States Hotels Save On Kauai, HI Hotels with priceline Priceline offers exclusive savings at over 10,000 cities around the world. With priceline, staying comfortably at your favorite Kauai, HI hotel is a simple mouse-click away. With priceline, you can expect to save up to 40% off Kauai, HI hotels over other leading online sites. And remember, priceline always guarantees the best price every time you book. Average Prices in Kauai, HI The Average price for hotels in the Kauai, HI are listed below. Priceline can save you up to 40% off these prices. • 4 Star Hotel: $457/Night Not looking for Kauai, HI? Search more hotels at priceline • Chicago Hotels • New York City Hotels • San Francisco Hotels • San Diego Hotels • Los Angeles Hotels • Orlando Hotels • Dallas Hotels • Atlanta Hotels • Orange County Hotels • Seattle Hotels • Boston Hotels • Washington D.C. Hotels • Houston Hotels • Minneapolis-St.Paul Hotels • St. Louis Hotels • See All Hotel Locations More Travel Services for Kauai, HI • Kauai, HI Airports , Flights to Kauai, HI , Flights from Kauai, HI , Kauai, HI Car Rentals Find out More About Priceline Travel Services • Airfare , Hotels , Car Rentals , Vacation Packages , Cruises Book Your Travel Now on Priceline • Discount Airfare , Discount Hotels , Discount Car Rentals , Discount Vacation Packages , Discount Cruises More Money Saving Travel Sites • Lowestfare.com , Travelweb.com , Rentalcars.com , BreezeNet.com , Flycheap.com , MyTravelGuide.com All material herein © 1998-2002 Priceline.com Incorporated, all rights reserved. PRICELINE.COM, and PRICELINE are registered service marks, and NAME YOUR OWN PRICE, and NAME YOUR PRICE are service marks of priceline Incorporated. ws-16 priceline.com home | priceline.com site map

Maui Snorkeling

Maui snorkeling at Molokini: Lani Kai [an error occurred while processing this directive] Lani Kai The Lani Kai is fast and travels the distance between snorkel locations quickly leaving lots of time to snorkel Molokini and its second snorkel location, Turtle Town. You can be in the shade in the lower cabin or can enjoy the sun on the deck above. The maximum capacity of the Lani Kai is 70 passengers. The Lani Kai is a family operated vessel that has toured in the waters surrounding Molokini for many years. This 53’ Double Deck Maxi Power Catamaran features a water slide, two freshwater showers, two large sunbathing trampolines, a large upper sunning deck, a spacious and protected cabin area, two restrooms and three water entries with easy access. Island: Maui Activity: Molokini Snorkel "LANI KAI" a 53' Double Deck Maxi Power Catamaran features a waterslide, two freshwater showers, spacious protected cabin area, two restrooms and three water entries. Can accommodate 70 passengers. Departs from Maalaea Harbor Slip 76 ACTIVITIES MORNING MOLOKINI & TURTLE TOWN ADVENTURE - This snorkel trip to Molokini (weather dependant) includes breakfast with fresh bagels and cream cheese, tropical fruit, coffee and juice. Lunch will feature a create your own sandwich buffet with deli meats, cheeses, breads, vegetables and chips and beverages, soda, juices and ice tea will be served. All snorkeling gear, instruction and flotation devices are provided. Snuba ($49.00), underwater cameras, wetsuits and trip videos are available at an additional charge and payable on board. DAILY 7:00am - 12:00 noon Regular Price $88.00 Your Price $72.90 AFTERNOON SNORKEL - The three hour afternoon snorkel trip to Molokini or Coral Gardens (weather dependant) includes all snorkeling gear, instruction and flotation devices. Complimentary soda, juice, and lunch will be served. DAILY 1:00pm - 4:00pm Regular Price $44.00 Your Price $38.90 [an error occurred while processing this directive]

Hawaiian Bed Spread

Kailua-Kona: Outrigger Keauhou Beach Resort - Traveler Reviews - Overall, a lotta bang for your buck - TripAdvisor Outrigger Keauhou Beach Resort: Traveler Reviews Sign in • Sign up Home > United States > Hawaii > Island of Hawaii > Kailua-Kona > Hotels > Outrigger Keauhou Beach Resort > Traveler Reviews Kailua-Kona tourism: Overview Hotels Flights Attractions Dining Deals Forums Maps, etc. Search (e.g., Boston hotels, Las Vegas, Paris art museum) Kailua-Kona Kailua-Kona Overview Kailua-Kona Hotels Outrigger Keauhou Beach Resort All Kailua-Kona Hotels Flights to Kailua-Kona Kailua-Kona Deals Kailua-Kona Attractions Kailua-Kona Restaurants Kailua-Kona Forums Kailua-Kona Maps Kailua-Kona Discount Hotels Kailua-Kona Vacation Packages Outrigger Keauhou Beach Resort e-mail this page to a friend Traveler Reviews Write a review . What was your experience with Outrigger Keauhou Beach Resort? Tell others what's hot and what's not. Kailua-Kona Outrigger Keauhou Beach Resort 78-6740 Alii Drive Kailua-Kona, Island of Hawaii, Hawaii 96740 United States Deals on Nearby Kailua-Kona Hotels Kona Coast Resort ResortQuest Kona By The Sea Outrigger Royal Sea Cliff Sea Village Resort Castle Kona Bali Kai Kona Village Resort Outrigger Kanaloa at Kona Holua Resort At The Mauna Loa Village Kona Hawaiian Village Kona Reef Mauna Loa Village Sheraton Keauhou Bay Resort & Spa Royal Kona Resort Uncle Billy's Kona Bay Hotel Kona Seaside Hotel King Kamehameha's Kona Beach Hotel Four Seasons Resort Hualalai ResortQuest Waikoloa Colony Villas ResortQuest Shores at Waikoloa Waikoloa Beach Marriott Resort Outrigger Fairway Villas Waikoloa Villas at Waikoloa Village Vista Waikoloa Waikoloa Villas at Waikoloa Village The Fairmont Orchid, Hawaii Hilton Waikoloa Village Paniolo Greens Resort Mauna Lani Bay Hotel & Bungalows Mauna Lani Point Hapuna Beach Prince Hotel Mauna Kea Beach Hotel Mauna Lani Terrace Condominiums The Islands at Mauna Lani Sunterra Resorts At Sea Mountain Colony One at Sea Mountain Waimea Country Lodge Chalet Kilauea: The Inn at Volcano Chalet Kilauea: Lokahi Lodge Chalet Kilauea: Volcano Bed and Breakfast Read more Kailua-Kona tourism Outrigger Keauhou Beach Resort : Traveler Reviews #9 of 31 hotels in Kailua-Kona Compare rates with: Average price*: $ 145 78-6740 Alii Drive, Kailua-Kona, Island of Hawaii, Hawaii 96740, United States Rooms: 311 Hotel class: TripAdvisor traveler rating: Call now to book: 1-800-353-6145 from ClassicVacations.com Map this hotel: Expedia.com Hotel photos: Expedia.com Virtual tour: VFM Interactive View candid traveler photos Attractive 7-story Oceanfront Resort facing lagoon, 3 miles from Kailua-Kona Town & 12 miles from airport. This description is based on information provided by the hotel. Sponsored links * Hotel deal search: Outrigger Keauhou Beach Resort Click here for best prices for Outrigger Keauhou Beach Resort Outrigger Keauhou Beach Resort : Great rooms from $146 Expedia.com Don't just travel. Travel right! Outrigger Keauhou Beach Resort : Hawaii Experts! RoyalHawaii.com Instantly check availability & rates. Outrigger Keauhou Beach Resort : Book best available room ClassicVacations.com Call 800-921-2680 to find your luxury travel specialist Outrigger Keauhou Beach Resort : Up to 20% Less Than All Others GreatHawaiiVacations.com We Know Hawaii Best. Five Star Service Starts With Us. All results: View all 211 Kailua-Kona travel deals Airfare: Find deals on airfare to Kailua-Kona (arriving in Kona, HI) TripAdvisor Traveler Rating Based on 193 reviews worldwide What to expect Rooms Service Value Cleanliness Pool Recommendations couples and romantics families with small children honeymooners seniors families with teenagers Traveler Reviews (14-18 of 193) (English) Traveler reviews (14-18 of 193) Previous | Next RATING: DATE: Show: All languages English (193) Traveler rating: Kailua-Kona: Outrigger Keauhou Beach Resort : "Overall, a lotta bang for your buck" Nov 7, 2005 : A TripAdvisor Member, oregon Compare prices with: I stayed at this hotel in: November, 2005 My ratings for this hotel are: Rooms Service Value Cleanliness Dining Activities and gym Pool I traveled to this hotel with: spouse/partner I recommend this hotel for: couples and romantics, families with teenagers, seniors, budget travelers, tourists My visit was for: extended vacation Would I stay at this location again: absolutely! Just returned from 8 days at OKBR. If you're not finicky, there is good value here. Like others who have posted, the place could use a little "umpf" But since you're gone most of the day does it really matter what color the paint, or condition of the carpet ? Our room was more than adequate with coffee maker, refrigerator, clothes iron, security safe, lanai, big shower. We shopped before booking and figured we saved over $60 per day and got more amenities. Our standard garden view still had an ocean view without paying the upgrade, plus received the 5th night for free. The Kama'aina Terrace restaurant puts on a great breakfast buffet, worth the $13.95. We only ate one dinner here, Fridays prime rib-seafood dinner buffet. At $34.95 it was only so-so. Most regular dinner prices run $18 to $35. Bar drinks run $8.00, do your own in-room. I can recommend lunch at the Kalanikai Grill. Good burgers or fish and chips at $8.00 in an ocean side setting. There is a mall within a mile of here that has fast food and grocery stores. Buy your pop, booze, and munchies and eat in room. Look around for other dining options. Tennis courts, swimming pool, and exercise room available. Next door to the resort is a great beach for swimming and snorkeling. Go to Snorkel Bobs on Alii Dr. to rent your gear for $9.00/week. All in all, I'd recommend to anyone. Very hard to beat the value. This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 17 out of 17 TripAdvisor users found this review to be helpful. Write a review of this hotel Post your photos of this hotel Did you find this review helpful? Traveler rating: Kailua-Kona: Outrigger Keauhou Beach Resort : "Lovely resort but they need to upgrade their rooms" Nov 3, 2005 : View larger photos Compare prices with: I stayed at this hotel in: October, 2005 My ratings for this hotel are: Rooms Service Value Cleanliness Dining Activities and gym Pool I traveled to this hotel with: spouse/partner I recommend this hotel for: couples and romantics, families with small children, families with teenagers, tourists My visit was for: extended vacation Would I stay at this location again: probably not I selected this hotel based on positive reviews from Trip advisor. However, our room (#645) was horrible (stained carpeting and torn bed spread), so we asked for another room. Carpeting should be clean so that I can walk comfortably barefooted. The carpeting in our new room #515 was better but still needs replacing. The bathroom above ours leaked one day and we had to ask for maintenance to come in and fix the problem. Maid service was poor two times: Left used glasses on the table and left used towels in the bathroom floor, yet they took the other used towels. On the positive side, our room was large with a king bed, two chairs, table and ottoman, desk/chair; fabulous view of the pool area and ocean/tide pools. Service at the bar was great, although drinks were a little pricy. Excellent dinner at their main restaurant. We enjoyed the mai tais while watching the sunset and seeing the many turtles sleeping on the rocks in front of us in the tide pool. Nightly entertainment was quite enjoyable. I would definitely return here only if they upgrade their rooms. We were at least lucky to have been upgraded to an ocean deluxe room without any additional charges. Pick a room closer to the ocean to avoid the street noise. This place is located about 5 miles from the center of Kona on Alii drive. Also, Kahaluu beach, next to the hotel, is the BEST place for snorkeling. Bring an underwater camera!! I had the opportunity to swim within inches of turtles, Moorish idols, triggerfish, puffers, parrot fish, etc. This is the best place for snorkeling, especially for beginners. Just up the street is a shopping center, where you can grocery shop: Pick up the large bottle of mai tai mix and dark rum and save on your bar bill by making your own mai tais. Good place to shop for bottled water, sandwiches, and sushi! An internet cafe is there too. Overall we did enjoy our stay, but again, would like to see the place upgraded. Maybe there are other rooms that are refurbished. Ask before you book. One last thought: We spent five nights there. I think the next time we will book a condo like we did when we visited Kauai. This way we could have a kitchen to cook our breakfast and have a more comfortable place to stay. This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 24 out of 24 TripAdvisor users found this review to be helpful. Write a review of this hotel Post your photos of this hotel Did you find this review helpful? Traveler rating: Kailua-Kona: Outrigger Keauhou Beach Resort : "Location, Location, Location" Oct 30, 2005 : A TripAdvisor Member, Dayton, Nevada Compare prices with: I stayed at this hotel in: October, 2005 My ratings for this hotel are: Rooms Service Value Cleanliness Dining Pool I traveled to this hotel with: spouse/partner I recommend this hotel for: couples and romantics, honeymooners, families with small children, families with teenagers, seniors, students, budget travelers, active/adventure travelers My visit was for: extended vacation Would I stay at this location again: absolutely! We stayed at the Outrigger Keauhou Beach Resort for 5 days in October. It is such a beautiful hotel in such a fabulous location. We had an Ocean View room which overlooked the beach, pool and on towards Kona Bay. The staff and service was wonderful. The hotel is begining to show its age but is still well maintained and very clean. On our last night there, the A/C went out on us. My friend when down to the front desk to report the problem and the maintenence man beat him back to the room. The problem was taken care of in about 30 minutes. Because we stayed 5 nights, we were intitled to the Breakfast Buffet and it's fabulous. They had every fruit you could want and then some. Eggs fixed several different ways, french toast and pancakes or waffles. Bacon and sausage as well as hash browns and potatoes fixed in some other ways. Each day there was several different things added in to make it interesting. For lunch, we were usually off sightseeing and ate wherever we were. Do to the high cost of food at most hotels, we found some wonderful places near the hotel. There is a Wendy's just up the hill. Just beyond that, there is a lovely mall that has Drysdales II, a fun restaurant with a neverending menu. We ate there twice. In the same mall we found a great little Mexican restaurant. It is small but there are tables inside and outside. The service is fast and the food is unbelievable. We ate there twice also. Next to that, all in a row, there is a Thai restaurant, a Subway in cast you just need a deli fix. These places were much less expensive than hotels and gourmet type restaurants if you are traveling on a budget. In the middle of this Mall, there is a small courtyard where they have intertainment several nights a week. All are FREE. We got lucky and saw a wonderful Hula show on Friday night and on Saturday, there was a Dixieland band for an hour then a wonderfully crazy band that played fiddles, washboards, accordions, base etc. Everyone was up dancing and clapping and carrying on. What fun. The Keauhou Beach Resort is a wonderful place to stay. Away from the noise of a town but close enough to visit as often as you want to. Will I stay there again? You bet I will. ASAP This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 14 out of 14 TripAdvisor users found this review to be helpful. Write a review of this hotel Post your photos of this hotel Did you find this review helpful? Traveler rating: Kailua-Kona: Outrigger Keauhou Beach Resort : "A quiet, lovely and pleasant hotel" Oct 27, 2005 : A TripAdvisor Member, Los Angeles Compare prices with: I stayed at this hotel in: October, 2005 My ratings for this hotel are: Rooms Service Value Cleanliness Dining Activities and gym Pool I traveled to this hotel with: spouse/partner I recommend this hotel for: seniors My visit was for: extended vacation Would I stay at this location again: most likely This was our first trip to the Big Island "Hawaii" and our tenth to these islands. The Outrigger Hotel was booked by anagency for us. It was a surprise to realize that the hotel was located in the southwestern side of the island and not in the northwest. The NW, where the Hilton and the Marriott are located, we found to be quite warm, arid and moon-like! The SW was quite pleasant, tropical and lush. We were blessed for the location of this hotel. The staff was quite polite and accommodating. The food was excellent. The tranquility of the whole place is priceless. The views of the tropical surrounding, the ocean, and the sunsets are unforgettable. The only issue with the hotel is its old carpeting that is planned to be renovated soon. In spite of its age, built in the 70s, the hotel is quite charming and comfortable. Its location from Kona and other attractive places is just perfect. Having a car is a must! We enjoyed snorkeling and swimming using the public sandy beaches accessible within walking distance from the hotel. In spite of having its own sandy beaches it offers many tide pools to enjoy the marine life. We also found the abundance of the sea turtles quite amusing and relaxing in these tide pools and the beaches. For eating, we found a variety of restaurants in Kona and a shopping center up the hill from the hotel driving south on Alii Drive. We definitely stay at this hotel again, as it offers unexpected values to enjoy our vacations. This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 7 out of 7 TripAdvisor users found this review to be helpful. Write a review of this hotel Post your photos of this hotel Did you find this review helpful? Traveler rating: Kailua-Kona: Outrigger Keauhou Beach Resort : "First days in Hawai'i" Oct 22, 2005 : A TripAdvisor Member, Brooklyn, NY Compare prices with: I stayed at this hotel in: October, 2005 My ratings for this hotel are: Rooms Service Value Cleanliness Dining Activities and gym Pool I traveled to this hotel with: spouse/partner I recommend this hotel for: business travelers, couples and romantics, honeymooners, families with small children, families with teenagers, budget travelers, tourists My visit was for: extended vacation Would I stay at this location again: absolutely! A lovely, very friendly hotel with free wi-fi in the lobby (very helpful for uploading you digital photos to the internet). In particular, the bell service was very helpful in getting our car rental company to go look for our video camera in their parking lot. We got it back the next day, much to the relief of my husband. The most remarkable aspect of this hotel is the tide pools on the hotel grounds. You WILL see Honu (green sea turtles) in the tide pools. Just be careful, the rocks are slippery and you are responsible for yourself if you go out there. I highly recommend buying a pair of reef shoes to protect you feet and for grip. The live music in the bar nightly is pleasant and fun, especially when they have performances by the hula school. It's funny how, when reading these reviews, you'd think people were staying at different hotels, but our four night stay was just wonderful! We'll be back! This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 10 out of 10 TripAdvisor users found this review to be helpful. Write a review of this hotel Post your photos of this hotel Did you find this review helpful? Traveler reviews (14-18 of 193) Previous | Next Sponsored links * Hotel deal search: Outrigger Keauhou Beach Resort Click here for best prices for Outrigger Keauhou Beach Resort Outrigger Keauhou Beach Resort : Great rooms from $146 Expedia.com Don't just travel. Travel right! Outrigger Keauhou Beach Resort : Hawaii Experts! RoyalHawaii.com Instantly check availability & rates. Outrigger Keauhou Beach Resort : Book best available room ClassicVacations.com Call 800-921-2680 to find your luxury travel specialist Outrigger Keauhou Beach Resort : Up to 20% Less Than All Others GreatHawaiiVacations.com We Know Hawaii Best. Five Star Service Starts With Us. All results: View all 211 Kailua-Kona travel deals About TripAdvisor TripAdvisor provides recommendations for hotels, resorts, inns, vacations, travel packages, vacation packages, travel guides and lots more. Recommendations for hotels, resorts, inns, vacations, travel packages, travel guides and lots more! Visit TripAdvisor's international sites: About Us | Membership | Site Map | Become an Affiliate | Top Cities | Hotel Reservations | Hotel Deals | TripAdvisor Gear Popular Hotels: 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , by city TripAdvisor Recommends: Las Vegas hotels , London hotels , Paris hotels , Rome hotels , New York City hotels , Chicago hotels , Orlando hotels © 2005 TripAdvisor, Inc. All rights reserved. TripAdvisor Terms of Use and Privacy Policy . * TripAdvisor, Inc. is not a booking agent and does not charge any service fees to users of our site... ( more ) TripAdvisor, Inc. is not responsible for content on external web sites.

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

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