Hawaiian Cruise

Hawaii cruises - Celebrity Cruise Line to Hawaii My Celebrity My Celebrity Login or Register Destination Calendar Alaska Bahamas Bermuda Canada / New England Caribbean Europe Galapagos Hawaii Itineraries Ports and Cities Ships Shore Excursions Hotel Options Order Brochure Mexico Pacific Northwest Panama Canal South America Transatlantic Home : Destinations : Hawaii Hawaii has always possessed a mystique and allure that's hard to resist. As you journey to this Pacific jewel aboard Celebrity Cruises, lose yourself in a morning massage or learn more about the islands you'll visit during an onboard lecture. From emerald green rainforests and thunderous volcanoes to palm-fringed beaches and indescribable sunsets, Celebrity's Hawaii promises something for everyone. Join Celebrity's Hawaii Cruises and experience a land that is open and welcoming, yet marbled with mistery. Whether your vision of Hawaii conjures up images of moonlit beaches or the unmistakable shape of the USS Arizona Memorial in Pearl Harbor, aboard Celebrity Cruises you'll discover the Hawaii you've always imagined - and more. Itineraries The world aboard Celebrity Cruises awaits. Choose from our selection of inspired Hawaii itineraries and capture the spirit of this Pacific island paradise. Ports and Cities From the tranquility of Maui to the plunging waterfalls of Hilo, discover what makes Hawaii so irresistible aboard one of our cruises. Ships There's no better way to experience the Hawaiian Islands than aboard Celebrity's consistently top-ranked fleet. Celebrity Cruises takes you to Hawaii aboard our luxury cruiseships. Shore Excursions Trek through lush, emerald rain forests or visit the home of a Hawaiian snow goddess. Celebrity's Hawaii shore excursions will be led by guides who are ready to share their rare insights about the true Hawaii. Possibilities abound when you journey ashore. Hotel Options Celebrity Cruises depart from some of the world's most interesting and exciting locales. Add a hotel stay, either before or after your Hawaii cruise , and enjoy your departure or arrival city to the fullest. Select one or more search criteria All Destinations Alaska Bahamas Bermuda Canada / New England Caribbean Europe Galapagos Hawaii Mexico Pacific Northwest Panama Canal South America Transatlantic Month, Year January, 2006 February, 2006 March, 2006 April, 2006 May, 2006 June, 2006 July, 2006 August, 2006 September, 2006 October, 2006 November, 2006 December, 2006 January, 2007 February, 2007 March, 2007 April, 2007 Choose Ship Celebrity Xpedition Century Constellation Galaxy Infinity Mercury Millennium Summit Zenith All Prices Under 750 Under 1000 Under 1500 Under 2000 Under 2500 Under 3000 Over 3000 Let us assist in planning your cruise. Call 1-800-647-2251 or have us call you Learn more about our special offers on sailings to Hawaii. Download a current brochure for your chosen destination. About Celebrity | Brochure | Shop Celebrity | Contact Us | FAQs | Travel Agent Finder For our Travel Partners: Cruising Power ©2004 Celebrity Cruises Inc. All rights reserved Site Map | Legal Info | Price Terms | Privacy Policy Build: celebrity-20051216-1721 last recached on Tue Jan 24 14:57:33 EST 2006 ! Please note, your browser is not set up to accept JavaScript. In order to enjoy the full Celebrity Cruises online experience, please turn JavaScipt on. If you do not turn JavaScript on, some functionality on our website will not work. Click here for instructions on how to change your browser setting to accept JavaScript.

MAUI SNORKELING TOURS -

Kauai Tourist Attractions, more fun for less money -The best of Kauai's activities -Gaylord's Luau and Kauai's Best Luau - Hawaii tourist activity Information. AIR KAUAI AIR TOURS KAUAI HELICOPTER TOURS KAUAI ULTRALIGHTS LAND KAUAI ATTRACTIONS KAUAI ATV TOURS KAUAI BICYCLE TOURS KAUAI ECO TOURS KAUAI HIKING TOURS KAUAI HORSEBACK RIDING KAUAI LAND TOURS KAUAI LUAUS KAUAI ZIP LINE TOURS ( KAUAI ZIPLINE TOURS ) WATER KAUAI SCUBA AND DIVING TOURS KAUAI FISHING CHARTERS KAUAI SNUBA KAUAI KAYAK TOURS KAUAI SAILING TOURS KAUAI SUNSET SAILS KAUAI SNORKELING TOURS KAUAI SURFING AND WINDSURFING LESSONS KAUAI TUBING ADVENTURES KAUAI WHALE WATCHING KAUAI NAPALI COAST ZODIAC BOAT TOURS NAPALI COAST BOAT TOURS KAUAI CAR RENTALS KAUAI HOTELS POIPU KAUAI HOTELS KAPAA KAUAI HOTELS LIHUE KAUAI HOTELS PRINCEVILLE KAUAI HOTELS WAILUA KAUAI HOTELS Air Tours Attractions ATV Tours Bicycle Tours Boat Tours Diving Tours Eco Tours Fishing Charters Helicopter Tours Hiking Tours Horseback Rides Kayak Tours 4X4 Land Tours Luaus Napali Coast Tours Sailing Tours SNUBA Snorkeling Sunset Sails Surfing Lessons Tubing Ultralights Windsurfing Zipline Zodiac Boat Tours Choose an Activity Big Island - Hawaii Kauai Maui oahu Choose another island KAUAI TOURIST ATTRACTIONS Gaylord's Luau Kauai's best Luau GAYLORD'S LUAU Enjoy the best Kauai Attractions with images of Music, Dance and Food of the South Pacific. Let our Ohana ("Family") create a special experience for you. The location is a 35 acre Plantation built in the early 30's. Our delicious menu is prepared in the kitchens of Gaylord's Restaurant. Let our Ohana feed and entertain you with the tastes and m usic of all Polynesia. Luau Features MAI TAI POUR - From the first beat of the drum, sip the drink that keeps Polynesia happy. IMU CEREMONY - Your feast of Kalua Pork is unearthed from its underground oven, right in front of you where it has roasted all day. ALL YOU CAN EAT BUFFET - Hawaiian foods of Roasted Kalua Pig, Mahi Mahi, Terriyaki Beef, Pineapple Chicken, Fried Rice, Fresh Vegetables, Imu Baked Sweet Potatoes are complimented by your favorite salads, fresh fruits and delicious desserts. FULL POLYNESIAN REVIEW - The Reflections of Paradise show encompasses dances of all of Polynesia, Hawaiian, Tahitian, Maori and the Samoan Fire Knife Dance. Our award winning musicians will guide you throughout this travelogue of breathtaking dances ranging from Ancient to those memorable Blue Hawaii Days. The object is fun for the whole family. You might even find your self up on stage. Luau Schedule Tuesdays & Thursdays at 5:00PM. NOTE: 24 HOURS ADVANCE NOTICE OF CANCELLATION IS REQUIRED FOR A REFUND. Book your Kauai Activities NOW because many of the most popular tours can be already filled if you wait until to you actually arrive on Kauai !! We will match any published internet prices ( non-timeshare). . RESERVE - GAYLORD'S LUAU - Toll Free 1-877-742-7893 - CALL FOR KAMA'AINA RATES Adults regular price $65 (Plus tax) Your Price:$58 (Plus tax) Teens (13-18) regular price $61 (Plus tax) Your Price:$57 (Plus tax) Children (4-12) regular price $35 (Plus tax) Your Price:$33 (Plus tax) seniors (60 yrs. +) regular price $61 (Plus tax) Your Price:$57 (Plus tax) Call NOW Toll Free 1-877-742-7893 Open Hawaii Standard Time...if it is after hours please click the button and we will call you back. top KAUAI'S BEST LUAU Kauai's Best Luau - Tuesdays only Kauai's Best Luau features Traditional Music and Dance, Chants and Legends of Ancient Hawaii , Tahitian Dance and Samoan Fire Knife Dance, performed by Halau Na Punua O Kauai, and the Punua family of entertainers directed by Wallis and Shana Punua, and Kauai's senior most Kumu Hula Kuulei Punua. This halau (dance school) has been featured at the prestigious Merrie Monarch Hula Festival, and the World Hula Invitational. This family has performed for stars John Wayne, Marilyn Monroe, Charro, Tiger Woods, John Travolta and many more! Authentic Hawaiian cuisine including kalua pork, cooked in an underground Imu by the Moke Keale family (who come from the forbidden island of Niihau), a full Hawaiian buffet, Mai Tais, Blue Hawaiis, beer, wine and non-alcoholic beverages.Vegetarian meals available upon request. NOTE: 24 HOURS ADVANCE NOTICE OF CANCELLATION IS REQUIRED FOR A REFUND. Book your Kauai Activities NOW because many of the most popular tours can be already filled if you wait until to you actually arrive on Kauai !! We will match any published internet prices ( non-timeshare). . RESERVE - KAUAI's BEST LUAU - Toll Free 1-877-742-7893 - CALL FOR KAMA'AINA RATES Adults regular price $65 (Plus tax) Your Price:$61 (Plus tax) Teens (13-19) regular price $45 (Plus tax) Your Price:$41 (Plus tax) Children (6-12) regular price $35 (Plus tax) Your Price:$32 (Plus tax) Seniors (55+ yrs.) regular price 62 (Plus tax) Your Price:$58 (Plus tax) Call NOW Toll Free 1-877-742-7893 Open 6AM - 6PM Hawaii Standard Time - If it is after hours please click the blue button and we will call you back ASAP. top © 2005 Hawaii Web All rights reserved - Photos and text Privacy Policy HAWAII ISLAND HAWAII ACTIVITIES AND TOURS - Big Island Hawaii tours and discount tourist activities - helicopter tours and much more - Reservations and information on fun things to do in Hawaii HAWAII BIG iSLAND HELICOPTER TOURS - Big Island Hawaii helicopter tours and discount tourist activities - helicopter tours and much more - Reservations and information on fun things to do in Hawaii HAWAII BIG ISLAND ATV TOURS |- Big Island Hawaii ATV tours and discount tourist activities - helicopter tours and much more - Reservations and information on fun things to do in Hawaii. HAWAII BIG ISLAND ECO TOURS - Big Island Hawaii eco tours and discount tourist activities - helicopter tours and much more - Reservations and information on fun things to do in Hawaii HAWAII BIG ISLAND ACTIVITIES Big Island Hawaii tours and discount tourist activities - helicopter tours and much more - Reservations and information on fun things to do in Hawaii HAWAII BIG ISLAND HIKING TOURS - Hawaii Big Island hiking tours - Island of Hawaii hiking tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HAWAII BIG ISLAND HORSEBACK RIDES - Hawaii Big Island horseback tours - Island of Hawaii horseback tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HAWAII BIG ISLAND SCUBA DIVE TOURS - Hawaii Big Island Snorkel tours - Island of Hawaii snorkeling tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HAWAII BIG ISLAND FISHING CHARTERS - Hawaii Big Island fishing charters - Island of Hawaii sport fishing and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HAWAII BIG ISLAND KAYAK TOURS - Hawaii Big Island Kayak tours - Island of Hawaii kayaking tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HAWAII BIG ISLAND ZODIAC TOURS - Hawaii Big Island Zodiac tours - rafting tours on the Island of Hawaii and other fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HAWAII BIG ISLAND BOAT CHARTERS -Hawaii Big Island boat tours - boat tours on the Island of Hawaii and other fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HAWAII BIG ISLAND CAR RENTALS - Hawaii Big Island boat tours - boat tours on the Island of Hawaii and other fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI ACTIVITIES - Maui discount Activities - Maui tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI HELICOPTER TOURS - Maui Helicopter tours - Maui Helicopters and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI ATTRACTIONS - Maui tours - Maui attractions and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI ATV TOURS - Maui ATV tours - eco-tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI BICYCLE TOURS - Maui bicycle tours - bike tours on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI BIKE TOURS - Maui bicycle tours - bike tours on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI ECO TOURS - Maui eco tours - eco tours on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI HORSEBACK RIDING TOURS - Maui Horseback riding tours - horseback rides and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI LAND TOURS - Maui Land tours - Maui attractions and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI KAYAK TOURS - kayaking tours on Maui and fun things to do. MAUI SCUBA DIVING TOURS - Maui diving and snorkeling tours - snorkeling on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI SNUBA TOURS - Maui snuba tours - snuba tours on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI SNORKELING TOURS - Maui snorkeling tours - snorkeling on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI SNORKELLING TOURS - Maui snorkeling tours - snorkeling on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. MAUI CAR RENTALS - Maui car rentals - rental cars on Maui and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU ACTIVITIES - Oahu discount Activities - Oahu Honolulu tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU HELICOPTER TOURS - Oahu and Honolulu helicopters tours - oahu Honolulu helicopter tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU ATTRACTIONS - Oahu and Honolulu Tourist attractions - oahu Honolulu things to do and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU BICYCLE TOURS - Oahu and Honolulu bicycle tours - oahu Honolulu bike tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU BIKE TOURS - Oahu and Honolulu bicycle tours - oahu Honolulu bike tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU ECO TOURS - Oahu and Honolulu eco tours - oahu Honolulu things to do and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONULULU HIKING TOURS - Oahu and Honolulu hiking tours - oahu Honolulu hiking tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU SCUBA DIVING TOURS | Oahu and Honolulu scuba Diving tours - oahu Honolulu diving tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU SAILING TOURS - Oahu and Honolulu sailing tours - oahu Honolulu sailing tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU SNUBA TOURS - Oahu and Honolulu snuba tours - oahu Honolulu snuba tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU SUNSET SAIL - Oahu and Honolulu sailing tours - oahu Honolulu sunset sailing tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU SUNSET SAILING TOURS Oahu and Honolulu sailing tours - oahu Honolulu sunset sailing tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. OAHU HONOLULU BOAT CHARTERS - Oahu and Honolulu sailing tours - oahu Honolulu sailing tours and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information. HONOLULU CAR RENTALS - Oahu car rentals - rental cars on Oahu and fun things to do - Helicopter tours, boat tours, eco-tours and much more - Hawaii tourist activity Information

Hawaiian gifts for any

Natural Bath and Body Products | Hawaiian Gifts for Spa and Home Body Polishes Mango Butter Bun Natural Bath and Body products. Perfect Hawaiian gifts for any spa or home. Gift Baskets: Spa Box & Gift Box Bath & Body Categories Shop for Home Shop for Bath & Body Shop for Spirit Shop by Aroma Select... Coconut Vanilla Pikake Gardenia Plumeria Coconut Pineapple call toll free 866.767.5727 email info@maliekauai.com Join Our Mailing List Keep informed with upcoming Malie Kauai events. Signature Aromas Our natural Hawaii bath and body products are infused with the goodness of 100% natural Hawaiian Hydrosols Malie Press Read articles from a variety of magazines featuring Hawaii gifts from Malie Kauai About Malie Kauai Malie Kauai, a company dedicated to the finest natural products from a place aptly named “The Garden Island.” Wholesale Info Carry Malie spa and home products in your store... Princeville Hotel Exlusive - Maile Mist The luxurious Princeville Hotel and Hawaii's premier fragrance experts unveil an IN ROOM AROMATHERAPY program. Press & Articles HAWAIIAN PUNCH: Kevin Costner and Christine Baumgartner have found a way to turn an ordinary bathroom into a field of dreams. The couple order Malie Kauai Body Scrubs to help them re-create the relaxed feeling of an island visit to Kauai they made together a few years ago. Since the entire line is made with fragrant Hawaiian ingredients , it's taught them the upside of aromatherapy... — People Magazine, May 2005 SKIN SENSE, IN ESSENCE: On the island of Kauai, flowers fed by rich volcanic soil and gentle rain showers grow bigger and are more fragrant than blossoms found most everywhere else. Solid perfume from Malie Kauai (part of its new Signature home and personal fragrance collection) is tantalizingly called Tropical Lei ($45), a sensual combination of the island’s unforgettable flowers: plumeria , pikake , jasmine, and gardenia .” — Spa, May 2005 Magazine articles featuring hawaii gifts from Malie Kauai Company Info | Wholesale Info | Mailing List | Contact Malie © 2004 Malie Kaua'i Inc. | Resources | Web Design

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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Hawaiian 101 Hawaiian Music 101 "Ho'olohe mai kakou la i na mo'olelo la o ka wa kahiko" (Let us listen together to the stories of the ancient days) Ku Kahakalau "Everything you know is wrong." Firesign Theater Quick test: Name a Hawaiian music artist. If you said Don Ho , or couldn't think of one, this is the page for you. Whatever you think you know about what Hawaiian music sounds like, it's quite possible that you're wrong. If you think it all sounds alike, you're wrong for sure. I've put up a couple of internet "radio stations." Unlike most internet radio, I'll tell you the name of the artist on each song, plus there's a popup box that will show you song title and artist. (They're on Live365 , where you'll have to register if you're a new listener, and you'll have to log on each time you listen. It only takes a minute, and it's well worth doing.) If you're not very familiar with Hawaiian music, these stations are here to introduce you: Hawaiian 101; An Introduction to Hawaiian Music - It's almost two hundred of the best songs from the biggest Hawaiian albums from the lastquarter century (about 13 hours of music), just the thing to introduce you to what you've been missing in contemporary Hawaiian music. You'll hear old Hawaiian songs, pop hits, some reggae, some rock, and even a touch of Polynesian rap. This one's 56k stereo. Slack Key Paradise - All Hawaiian slack key guitar, all the time. Also, some interviews from Dancing Cat Records artists mixed in. This one's set on Shuffle, so you may hear the same artist back to back occasionally, but it's all great. 24k, so even dial-up connections should be able to get it. If you're already a Hawaiian music fan, there's lots more to hear on the web; visit my mikini mele page, the Hawaiian Music Machine, to find all the Hawaiian music on the internet that I know about. Here's some links to learn more about Hawaiian music: Stevo's Hawaiian Music Guide 1997 article (by me) in Perfect Sound Forever music magazine Ukuleles by Kawika , See the artistry that goes into the creation of a great concert ukelele (and a great web page). Download some .wav files and hear the differences. Hawaiian Music Island . To buy Hawaiian music, or learn about artists and records, visit Auntie Maria's site. She's got a special place for you to start, the Introduction Page . Search her database, listen to clips, buy at good prices. Don't forget, while you're there, check her concert calendar . Some great Hawaiian artists may be coming to your neighborhood soon. Don't miss them. And of course, I know you want to buy Hawaiian 101 logo stuff; it's here. I hope this very short introduction will help you start finding some newfavorite songs while you're listening to the most beautiful music in the world, andhelp you support the artists that make it. Maybe I'll see you at a concert one of these days. Art Hadley's pointless personal home page Email to Art@Hawaii.com Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Updated June 11, 2005 Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music Hawaiian music hawaiian music Hawaiian Music