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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 Barbecue Map Y

San Francisco Restaurant reviews by local people. Restaurant reviews by people like you sf Survey Todays Winner cheeselover Home on Union Bay - Breakers Gay Pride Bridge X 2 Blue Angels Open Studio HOME | | RESTAURANTS | PRIZES | REVIEWS | SUGGEST | LINKS | FORUM | HELP name neighborhood phone cuisine map Ratings Hukilau Inner Richmond (415) 921-6242 Hawaiian Map Y G (3) (5) (2) Write a review Moki's Sushi & Pacific Grill Bernal Heights (415) 970-9336 Fusion, Hawaiian, Japanese Map Y G (4) (3) Write a review Ono Hawaiian BBQ Outer Sunset (415) 681-6388 Hawaiian Barbecue Map Y G (3) (2) Write a review Padovani's Restaurant & Wine Bar SoMa (415) 543-7600 Hawaiian Map Y G Write a review Rick's Restaurant and Bar Outer Sunset (415) 731-8900 Hawaiian, Eclectic Map Y G (9) (1) Write a review Roy's SoMa (415) 777-0277 Hawaiian Seafood Map Y G (14) (4) Write a review Tita's hale 'aina Castro (415) 626-2477 Hawaiian Map Y G (7) (3) (1) Write a review Daily searched phrase (39) Downtown (27) Mission (25) Shop, (22) Embarcadero (20) Haight-Ashbury/Cole Valley (20) mexican (19) sushi (18) chinese (17) Vietnamese (17) Japanese Records 1 to 7 of 7 You can search the following columns in the restaurant database. Restaurant name, street address, Cross street, Restaurant description, cuisine, zip code, phone number, neighborhood Home | Sign in | Sign Up | Tell a Friend | Links | Advertising | about | Help Reviews | Suggest | Restaurants | Neighborhoods | Cuisine Bay - Breakers Gay Pride Bridge X 2 Blue Angels Open Studio sfSurvey Inc. © 2004-2005

Molokai > Molokai Tourism

Molokai tourism - Molokai vacation reviews - Molokai vacations - TripAdvisor Molokai vacations - Molokai tourism Sign in • Sign up Home > United States > Hawaii > Molokai > Molokai Tourism Molokai tourism: Overview Hotels Flights Attractions Dining Deals Forums Maps, etc. All Molokai reviews Search (e.g., Molokai hotels, Las Vegas, Paris art museum) Molokai Molokai Overview All Molokai Reviews Molokai Hotels Flights to Molokai Molokai Deals Molokai Attractions Molokai Restaurants Molokai Forums Molokai Maps Molokai Discount Hotels Molokai Vacation Packages e-mail this page to a friend Traveler Reviews Write a review . What was your experience with Molokai? Tell others what's hot and what's not. 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Hawaii hotels & accommodations

Virtual Tours of Hawaii Hotels and Resorts, Discover Luxury Hawaii Accommodations, Travel the Islands of Hawaii, Plan an Island Vacation Hawaii hotels & accommodations Maui hotels hawaii hotel Oahu Honolulu hawaii lodging big island vacations resorts luxury beach Hawaii vacation resort all about Hawaii, hotels, restaurants, accommodations, island attractions, and more Hawaii Hotels and Resorts: Luxury and Service at Once. Our panoramic Hawaii hotel images will help you visualize your stay in paradise. Bask in the spirit of Aloha at Hawaii accommodations of style and distinction. World class resorts and luxury hotels can make your Hawaii dream vacations come true! Sun lovers and surfers can soak up the rays at a hotel on a Pacific beach. Golf lovers can play a championship course at a Maui Resort. Bliss seekers can lounge poolside and delight in warm Island breezes. 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Ranked #1 among Hawaii resorts by the Conde Nast Traveler 2000 Gold List: The Best Places in the World to Stay, the resort has inspired devotion in the world's most discriminating travelers, who return again and again for the luxurious accommodations, sensational activities, gourmet cuisine and the promise of rejuvenation. Pool - Bar - Water Front - Jacuzzi - Restaurant - Suites Sheraton Waikiki - Oahu Click Here for 360° Virtual Images Rising on the graceful arch of the world's most famous beach, the Sheraton Waikiki Beach Resort reigns above Honolulu's glittering hub of excitement. With the brilliant Pacific and regal Diamond Head as a backdrop our location is incomparable - whether you've come for a family vacation, an unforgettable wedding or honeymoon, or an invigorating business meeting. Pool - Bar - Water Front - Gym - Poolside Bar/Grill - Restaurant - Suites - Business Center Princess Kaiulani Hotel - Oahu Click Here for 360° Virtual Images A century ago, Hawaii's last and most beloved princess lived in the heart of Waikiki. Today, the garden oasis of the Sheraton Princess Kaiulani graces her former estate of 'Ainahau, land of cool breezes, just a short crosswalk away from the vacation playground of Waikiki Beach. The Sheraton Princess Kaiulani offers a range of comfortable accommodations and an ideal location for families, honeymooners, or meeting attendees desiring easy access to Honolulu and Oahu's most popular shopping and attractions. Pool - Bar - Gym - Poolside Bar/Grill - Restaurant - Suites - Business Center Kapalua Bay Hotel - Maui Click Here for 360° Virtual Images At once profoundly intimate and undeniably grand, the Kapalua Bay Hotel is a 18-acre bastion of tropical splendor embracing Maui's spectacular Kapalua Bay. It is a resort of rare beauty, where contemporary luxury meets Hawaiian grace... where stimulating activities complement serene diversions... where discerning vacationers become beach-chair philosophers, honeymooners find unimagined bliss, and families rediscover the joy of being together. Pool - Bar - Water Front - Poolside Bar/Grill - Restaurant - Suites - Business Center The Lodge & Beach Village at Molokai Ranch - Molokai Click Here for 360° Virtual Images Molokai Lodge and Beach Village is one of the most prestine places on earth. The Molokai Lodge offers two unique types of accommodations. A 22-room gracious Hawaiian Lodge combines all of the amenities of a first-class hotel with the special touches of home. At the Beach Village, they feature the best in outdoor living with fully furnished canvas bungalows that are perfect for families and romantic couples. All room types at the Beach Village have solar power. No electrical outlets are available. Please contact the hotel for further information. Molokai Lodge and Beach Village is a Hawaii Adventure Resort. Located on Molokai Ranch on the Hawaiian Island of Molokai. Pool - Bar - Gym - Poolside Bar/Grill - Sauna - Restaurant - Business Center Royal Hawaiian Hotel - Oahu Click Here for 360° Virtual Images It was the age of opulence, when high society behaved as if life were a permanent holiday, and counted among civilization's most necessary luxuries a month-long sojourn at The Royal Hawaiian. The Pink Palace of the Pacific. More than a hotel, a legend. Opened in 1927, it brought fame to Waikiki Beach and Honolulu - and its lure is just as powerful today, with its soaring turrets, hushed Coconut Grove, and service that anticipates every need, wish and whim. For a relaxing family vacation, a storybook wedding or honeymoon, or a truly regal business meeting, The Royal Hawaiian is the ideal choice. Pool - Bar - Water Front - Gym - Poolside Bar/Grill - Restaurant - Suites - Business Center Sheraton Maui - Maui Click Here for 360° Virtual Images Where the cobalt Pacific washes onto Kaanapali Beach at the foot of mythic Black Rock, the Sheraton Maui's acres of gardens, lava-rock waterways, and sparkling fresh-water lagoons perfectly complete a landscape of indescribable natural beauty. A seamless combination of gracious architecture, luxury accommodations, and stunning natural wonders, The Sheraton Maui is a destination in itself. The ultimate family get-away, a supremely romantic honeymoon escape, and the perfect place to transform a business meeting into a mini-vacation... all within minutes of Maui's many diversions. Pool - Bar - Water Front - Poolside Bar/Grill - Private Beach - Restaurant - Suites - Kitchen - Business Center W Honolulu Diamond Head - Oahu Click Here for 360° Virtual Images Escape to W Honolulu.Escape winter's chill... For spectacular 360-degree panoramic views of Honolulu and Waikiki Beach. For one of Hawaii's premiere exclusive luxury oceanfront neighborhoods. For a relaxing atmosphere amidst soft breezes. Escape to W Honolulu at Diamond Head. Feel free to bring your kids - meals are on us for those 12 and under. All this for just $256 per night. Walea (Enjoy)! Bar - Water Front - Restaurant - Suites - Night Club Princeville Resort - Kauai Click Here for 360° Virtual Images Planning the ultimate golf vacation? It's just an easy phone call away with Starwood Hotels and Resorts Worldwide new Starwood Golf Vacations program.While Princeville is a wonderful place to do absolutely nothing, it is a particularly terrific place to do just about everything. If golf is your game, one of our courses, the Prince, is on Golf Digest's short-list of America's 100 Greatest Golf Courses. But man does not live by golf alone. Tennis, spa facilities, hiking, river and ocean kayaking and just about anything you want to do above or below the water is in abundant availability. Pool - Bar - Water Front - Gym - Jacuzzi - Sauna - Restaurant - Suites Moana Surfrider - Oahu Click Here for 360° Virtual Images In 1901, the First Lady of Waikiki made her debut in high society as the first true resort to embrace the alabaster sand and quiet surf of Waikiki Beach. A wedding of lyrical architecture and Hawaiian grace, she appears today in all her original splendor. Pool - Bar - Water Front - Gym - Poolside Bar/Grill - Private Beach - Restaurant - Suites - Business Center IPIX VIRTUAL TOUR Related Sites Hawaii Sheraton hotels luxurious Hawaiian resort vacation information Waikiki & Maui hotels Oahu & Molokai resorts Hawaiian accommodations Hawaii hotel reviews vacation resorts Home | Live Webcams | Contact Us | Links • Hotels • Bed & Breakfasts • Vacation Rentals • Real Estate • Restaurants & Bars • Tours & Attractions • See A Room in another city: New York - Los Angeles - Chicago - Seattle - Las Vegas Florida Keys - Key West See A Room Hawaii, LLC 46-063 Emepela Pl., Suite W100 Kaneohe, HI 96744 ph (808) 291-3278 fax (808) 235-4050 info @ seearoomhawaii.com