Hawaii Rental Cars *

Hawaii Car Rentals - from $19.95/day (2005 weekly rate) * Discount Hawaii Car Rentals * Maui Car Rentals, Kauai Car Rentals, Oahu Honolulu Waikiki Rental Cars & the Big Island of Hawaii Rental Cars * | * Discount Hawaii Airfare * | * Accommodations in Hawaii * | * Hawaii Car Rentals 2005 Rates from $19.95/day (weekly rate) Book Online for the Lowest Rates Single Hawaiian Island Rates -- (not valid on Lanai or Molokai) CAR TYPE 1/1/2005 to 6/19/2005 8/21/2005 to 12/19/2005 Daily / Weekly 6/20/2005 to 8/20/2005 Daily / Weekly FAX BOOKING FORM ** Economy $28 / $139.50 $31 / $160 BOOK ONLINE ** Compact $29 / $161 $33 / $165 BOOK ONLINE ** Midsize $36 / $185 $37 / $192 BOOK ONLINE ** Full Size $43 / $218 $44 / $220 BOOK ONLINE ** Jeep Wrangler or Similar $58 / $302 $68 / $340 BOOK ONLINE ** Convertible $59 / $305 $67 / $335 BOOK ONLINE ** Jeep Cherokee or Similar $66 / $330 $69 / $340 BOOK ONLINE ** Mini Van - 7 Pax $65 / $329 $68 / $340 BOOK ONLINE ** Luxury $75 / $343 $75 / $375 BOOK ONLINE ** Van - 12 Pax $138 / $760 $173 / $950 Holiday Surcharge (12/15/2004 to 1/7/2005): -- CALL 888-462-4292 or 800-767-9603 for Christmas Rates TERMS AND CONDITIONS Hawaiian Island Hopping Rate: To qualify for the Hawaiian Island Hopping Rate, you must have a total stay (all islands) of at least 7 days. Each island rental must be for 7 days or less. Once an individual rental exceeds 7 days, that rental will be at the daily/weekly rates. All other Hawaii car rentals on the itinerary that are 7 days or less will still qualify for the Hawaiian Island Hopping Rate.-- Hawaii Rental car rates are valid through 12/14/2005, include unlimited mileage and require return to the renting location. Drop off charge may apply for one way rentals. Drivers must be 21 years of age or older, with an acceptable driver's license and a major credit card in their own name. Surcharge applies for drivers under 25. NO Extra Charge for an Additional Driver -- call for details.-- Hawaii cars rentals rates cannot be combined with any other discount or upgrade. Hawaii car rental rates are exclusive of fuel, taxes, Hawaii Highway Revenue Surcharge, Airport Fees and optional insurance. All Hawaii cars rentals are subject to car rental company's terms and conditions, rates are subject to change and reservations subject to car availability. PLEASE cancel your reservation, if you do not need the car. For Assistance with your Hawaii Car Rentals Reservation Call tollfree: 888-462-4292 or 800-767-9603 Oahu Hawaii | **| Big Island of Hawaii |** | Kauai Hawaii | | Maui Hawaii | ** | Molokai Hawaii |** | Multiple Hawaiian Islands |-- additional Hawaii sites Maui Hotels and Vacation Rentals: | All Maui | West Mau | Kihei Maui | Wailea Maui | All Hawaii | West Maui: The Whaler on Kaanapali Beach | Sands of Kahana | Kahana Sunset | Papakea Resort | Villas at Kapalua | Maui Sands | Royal Lahaina | Maui Islander | Hyatt Regency Maui | Maui Eldorado | Kaanapali Beach Hotel | Lahaina Shores | Kahana Reef | Westin Maui | Hyatt Maui | Sheraton Maui | Kaanapali Alii | The Whaler | Wailea Maui: Wailea Elua | Wailea Ekolu | Wailea Grand Champions | Wailea Marriott Ourtigger Resort | Renaissance Wailea Beach Resort | Grand Wailea Resort & Spa | Maui Prince Hotel | Fairmont Kea Lani | Diamond Resort | Grand Wailea Maui | Kihei Maui: Sugar Beach Resort | Mana Kai Maui Resort | Maui Sunset | Maui Banyan | Maui Kamaole | Kihei Akahi | Kamaole Sands | Shores of Maui | Kihei Alii Kai | Nani Kai Hale | Kihei Surfside | Aston Maui Banyan | Kauhale Makai | Island Sands | Hale Kamaole | Hale Kai O Kihei | Hale Pau Hana | Maui Coast Hotel | Hawaii Car Rentals ** Maui Car Rentals ** Kauai Car Rentals ** Hawaii Car Rentals ** Discount Airline Tickets: ** Priceline ** Farebeater ** Hawaiian airline Tickets ** Hawaii Airfare ** Airlines ** Cheap Airfare ** Hawaiian Airlines ** Cheap Airline Tickets ** Discount Airline Tickets ** Discount Airfare ** Aloha Airlines ** Airline Tickets ** Airfare

Hawaii Hotel

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Oahu - effective March

OAHU Honolulu ECO car rental,BIOBEETLE EC O Rental Cars on OAHU Honolulu, Waikiki MAUI Car Rentals! JEEP Car Rentals on Maui BIO-BEETLE HOME Frequently asked questions Rent a car on MAUI RENT a JEEP on MAUI Rent a car in Los Angeles Bio-Beetle in the news Green Links Email Fun Stuff For ALL other inquiries (about biodiesel or the rental cars in general...) please call Shaun at 808-873-6121 or Email info@bio-beetle.com The Worlds first TRUELY ECO car rental! Now on Maui Hawaii The First all BIODIESEL Rental Cars in the world! We regret to inform you that, out of necessity, we will no longer offer BIO-BEETLES on Oahu - effective March 1, 2006. Even though support for the car has been outstanding, we currently cannot justify keeping one car on Oahu. The rentals on Maui will continue as normal, and are even expanding. We will continue looking for other ways to resume offering Bio-Beetle rentals on Oahu, so check back periodically. In the near future, we are also opening up outlets in other states, so don't despair! Send us your email and we can keep you informed on where you will find us next... Look who else is driving the earth friendly bio-beetle! Rent one Today on MAUI! Give the planet a vacation the next time you take one ... Rent the Bio-Beetle! Cars fueled by 100% Recycled Vegetable oil! (Biodiesel) Biodiesel is a clean-burning diesel fuel, made from 100% natural, 100% renewable sources. ECO car rentals in Hawaii! It's about time! info@bio-beetle.com . Car Rentals in MAUI HAWAII! BIO-BEETLE Home | Maui Bio-Beetle | Maui JEEP Rental Cars| FAQ | MAUI Car Rental s| los Angeles Rental Cars | Fun Stuff | Email | | info@bio-beetle.com The place for ECO rental cars

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

Hawaii

USGS Hawaiian Volcano Observatory (HVO) Eruption Update Eruption Summary Hazards History Panorama Images Current Activity Hazards History Current Eqs Map Felt EQs Destructive EQs Seismicity Hazards, Zoning Instrumentation Hualalai Haleakala Lo`ihi Ocean Entry Lava Zones Types History of HVO Volunteer program Location Kilauea: an explosive volcano in Hawai`i A well-known dictum in geology is "the present is the key to the past." Often, however, the past itself is a key: to the future. The past is a better such key, in fact, than is the present. It is improbable that everything that can happen is happening today. Something brand new may start, of course, but something that has happened in the past is more likely to occur again, regardless of what's going on today. It is in this light that a new feature story presents the outlines of Kilauea's explosive past. Kilauea is not exploding now, but it has done so in a small way in the recent past and in a big way during the past hundreds to thousands of years. If we are to know the whole gamut of what Kilauea can do, it behooves us to examine its past as carefully as possible. Explosions can be hazardous to both people on the ground and traveling in jet airliners. The more we know about Kilauea's explosions, the better chance we have of mitigating their risk to us. So turn the page and perhaps be surprised at the richness of Kilauea's explosive past. Archive of previous feature stories Photograph by C. Heliker August 26, 2005 Top: Waterspout spins between steaming water and large plume generated where lava meets the sea. The ocean entry at East Lae`apuki is just out of view to the left. Bottom: Lava bubble bursts in shallow water in front of East Lae`apuki bench. Archive of Featured Photographs Photograph by C. Heliker August 26, 2005 More Volcano Information from HVO and Beyond Report a felt earthquake to HVO using this form. More USGS Volcano Web sites Alaska Volcano Observatory Anatahan Volcano - Northern Mariana Islands Cascades Volcano Observatory Long Valley Observatory Yellowstone Volcano Observatory Volcano Hazards Program Current issue of Volcano Watch essay , written weekly by USGS scientists. Hawai`i Volcanoes National Park , home to HVO. Find visitor information and resources here. Volcanoes for kids , from the Volcano World website. U.S. Department of the Interior, U.S. Geological Survey, Menlo Park, California , USA URL http://hvo.wr.usgs.gov/index.html Contact: hvowebmaster@usgs.gov (808) 967-7328 (an autoattendant) | USGS Privacy Statement | USGS Disclaimer | Accessibility | Last modification: 13 January 2006 (pnf)