Lanai Maui Hawaii's Big
Hawaii's Official Tourism Site - Travel info for your Lanai vacation Choose a Category Calendar of Events Accommodations Activities & Attractions Dining Golf Services & Information Shopping Transportation Travel Professionals Weddings & Honeymoons Free Visitors Guide Hawaii Travel Tips Sharing Aloha Choose an Island All Islands Kauai Oahu Molokai Lanai Maui Hawaii's Big Island Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 04 05 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 04 05 Help me find... Calendar of Events Accommodations Activities & Attractions Dining Golf Services & Information Shopping Transportation Travel Professionals Weddings & Honeymoons Free Visitors Guide Hawaii Travel Tips Sharing Aloha Alternate Search Home > Golf In Paradise > Lanai Kauai Oahu Molokai Lanai Maui Hawaii's Big Island The Experience at Koele is an 18-hole championship course designed by legends Greg Norman and Ted Robinson. Here each and every hole is graced with awe-inspiring vistas, from mountain ravines to Pacific expanses to the neighboring Maui and Molokai across the channel. This dramatic course is indeed a one-of-a-kind experience. Along the southern coast, Jack Nicklaus created one of his most famous masterpieces, The Challenge at Manele golf course. Set on the cliffs above Hulopoe Bay, this target-style course roams across several hundred acres of natural lava outcroppings, using plunging ravines, native kiawe, and trees as natural hazards. Both courses consistently rank among the best in the world by leading publications and travel guides. : Lanai Course Finder : Lanai Golf Events : Request Information M EETINGS & C ONVENTIONS | T RAVEL T RADE R ESOURCES | M EDIA C OMMUNICATIONS Corporate Information | Contact Us | Privacy Policy | Terms & Conditions | ©2005 Hawaii Visitors and Convention Bureau Waikiki Beach. This isWaikiki Beach [ WAIKIKI BEACH | LIFEGUARDS'HOME PAGE | BEACHDIRECTORY | SHARKS OFHAWAI`I | OCEAN SAFETYOFFICERS - LIFEGUARDS | OCEAN SAFETYDIVISION | JUNIOR LIFEGUARDPROGRAM | HAWAIIAN LIFEGUARDASSOCIATION ] [ Beach& Ocean Hazards | Dangerous OceanOrganisms | Ocean Safety Signs: Page 1 & Page2 | SunSafety ] [ Electronic Country Store | SearchEngines And Pages | SITE MAP ] [ SURF REPORT | MARINE WEATHER | TheBUS ] On O`ahu's SOUTH SHORE .. . "WAIKIKI" BEACH "Spouting Water" 2909 Kalakaua Avenue (Outrigger CanoeClub) to 2005 Kalia Road (Kahanamoku Lagoon) One thinks of Hawai`i and their thoughts will usuallyinclude an image of Waikiki Beach. This is basically a two milestretch of coast fronted by hotels and tourism related facilitiesand the very beautiful Kapiolani Park. Waikiki Beach is usually crowded but is a very nice areawhere one can swim, canoe, surf and snorkel. The areas towardsDiamond Head are near to the expansive picnic and recreationalfacilities, including those of Kapiolani Park. Kristina Malsberger writes, "As I threadmy way through a maze of umbrellas, sand castles, and bronzebodies, it seems that some things have hardly changed since thedays when Bing Crosby crooned 'Sweet Leilani' here in the1937 film 'Waikiki Wedding.' Yes, the surfboards andswimsuits have shrunk and the high-rise forest has grown, butfolks still come here for the same reasons as always: to soak upthe tropical sunshine, to splash around in the surf, and toengage in that unique Waikiki tradition — the outriggercanoe ride." Newcomers should take special care whenusing personal flotation devices (e.g., inflatable mattresses,styrofoam swim boards, et al.) — they are just nosubstitute for good swimming technique. Be wary of runawaysurfboards - they can be dangerous. Ask the lifeguards where thedeep holes are. Stay off of the breakwater and sea walls; theyare slippery and you can get pounded and hurt - especially duringhigh surf. Waikiki Beach has the following in its beach and parkareas: LIFEGUARDS SAND ANDREEF PICNICAREAS PHONES SHOWERS RESTROOMS HERE ARE SOME BASIC OCEAN SAFETY TIPS: Swim in Lifeguarded Areas Never Swim Alone Don't Dive Into Unknown Water or Into Shallow BreakingWaves Ask a Lifeguard About Beach and SurfConditions Before Swimming If You Are Unable to Swim Out of a Strong Current, Signal forHelp Rely on Your Swimming Ability Rather Than a FlotationDevice Look For, Read and Obey All Beach Safety Signsand Symbols If In Doubt, Just Stay Out! Search this site or the Web withGoogle: Search aloha.com Web Search Return to the Beach Hale (Home) Aloha Page. You can also use the following links tocontinue your beach and ocean tour of Oahu's North Shore , SouthShore , East Shore , or WestShore . Or, you can go to the BeachDirectory for a listing of all the beaches covered in thesepages. The large photo of Diamond Head is by ClaudiaFerrari . Click on her name to visit her great North Shore web site. Suggestions, comments and recommendations are welcomed.These pages are a project of the Hawaiian LifeguardAssociation , a not for profit, professional association ofHawaii's lifeguards devoted to the advancement of lifesavingservices and public education on beach and oceansafety. WebDeveloper : This page is maintained by J. B. Lee. You canreach me by email by clickinghere . Last modified: 22-Sep-2005 12:53 PM HST Source URI:http://www.aloha.com/~lifeguards/waikiki.html ALOHA . . . malama i kekai! Hawaiian City GardenStopMoskowitz :: 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 Hawaii ResortHawaii Retreat Center - Accommodations, Yoga, Workshops, Adventures & more at Kalani Oceanside Retreat - Big Island, Hawaii Bhakti Yoga Festival Jan 25-31 [more...] Spiral Core I & Evolution of the Senses Emerge Feldenkrais, Meditation and Dance Feb 3-5 [more...] A Yoga Tree Retreat with Christopher Love and Darren Main Feb 4-10 [more...] Aloha Tarotha: Archetypes in Paradise Feb 18-25 [more...] FELDENKRAIS Movement Options Retreat Mar 11-18 [more...] Hula Heritage Festival Apr 17-23 [more...] Men's Yoga Retreat (Spring) Apr 23-29 [more...] The TranceDance Ritual Facilitator Retreat Apr 26-May 6 [more...] Dreaming & Awakening May 10-19 [more...] Click here for the complete list , or search by category below. 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We invite you to open your heart to the Big Island of Hawaii at Kalani Oceanside Retreat. Discover authentic Hawaii with our wellness vacations and accommodation options to suit your comfort and budget requirements. Deepen your insight by attending one of our workshops . Teach at Kalani and benefit from our facilities and staff, or explore extraordinary opportunities to reside in paradise! We are located on Hawaii Island, commonly known as "the Big Island", and are bordered by tropical jungle and the government preserved coastal frontage of the Pacific Ocean. You may love the Kalani life so much, you will want to live here, at least part of the year. We are now happy to offer a new option: Ownership of a New Retreat Home [more...] "Kalani a pilgrimage center for YOGA ." Yoga instructor Shiva Rea says, "Kalani is one of the most potent and nurturing retreat centers in the world as it is so close to where Peles lava flows into the ocean - where new earth is actually being created. 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