Hawaiian Cruise

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Click here to vote RSS | Reprints | E-mail Alerts | Printable Version | Email Story March 23, 2005 Celebrity Cruises cancels Hawaii voyage Celebrity Cruises canceled its 10-night Hawaii cruise on March 27 aboard the Infinity. Latest News » Ethanol deadline reaffirmed » Starbucks acquires Coffee Partners » HTA's Johnson wins marketing honor » CPB targets Kailua, Pearl City » Marriott to get new Hawaii chief More » Companies in the News » People in the News » Get the latest business news on the go! Brought to you by Cingular The ship will go in for repair and be back in service on April 6, according to reports on Cruise Critic. The ship is in the middle of a 14-day cruise that terminates in San Diego this weekend. However, the Infinity's propulsion system developed problems and will go in for replacement when it calls at San Diego. Passengers booked on the Hawaii cruise will get a full refund of charges and a free Celebrity cruise of 10 days or less to be used within a year. Travel agents will get a $50 commission for rebooking a customer. Celebrity Cruises' parent Royal Caribbean Cruises Ltd. said the cancellation would cause a 3- to 4-cent decrease in the company's earnings. Extra Best small biz markets We rate the largest metros for healthiest climate for entrepreneurs. » Find out more » 10 best metros for Small Business | » Rankings for 50 largest markets | » Startup Successes © 2005 American City Business Journals Inc. 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Hawaiian Food: Local Recipes

recipes Hawaiian Food Local Recipes Luau & Imu Cooking Mainland Sources Pacific Rim Shop Online More Food & Dining Links from the Hawaiian Style Web Directory . Hawaii School Reports is sponsored by: Quick Facts | People | History | Language | Nature Hawaiian Food: Local Recipes Aunty Leilani's Favorites & Weekly Recipes - A collection of local favorites and a weekly special recipe. Electric Kitchen - A variety of recipes from seasonal to ethnic, to quick and healthy, or just basic, ono (delicious) dishes, from Hawaiian Electric Company. Guide to Hawaii Fish - Sorted by local Hawaiian name with characteristics and cooking tips. Hawaii's Kitchen - Recipes from the KHON FOX 2 TV show indexed by date featured. Japanese Recipe Collection - Miso soup and shabu-shabu head the list, plus a lot more good recipes from the Tokyo Food Place. Even a recipe for homemade natto! Local Kine Recipes - A BIG list, well indexed from Art Pollard, University of Hawaii. Requests and additions welcome. Manapua Recipe - Aunty Leilani's `ono recipe for real kine manapua. MCC Recipe Files - Large selection of recipes indexed by main ingredient and type of cuisine, from the Maui Community College Food Service Program. mixed-plate.com - Great stop for foodies! Find a new recipe in the database , check out the list of eateries in the Food Mall , or vote for your favorite SweetStop . Rice Stories and Rice Recipes - The origins of rice and a nice collection of rice recipes from the About.com Guide for Chinese Culture. Also check the food & recipe links Jun Shan has collected. Rusty Thomas Menu Collection - Local restaurant menus from 1946 to around 1982, collected by former food editor and maintained by KCC. Only the menu list is available online. Nostalgic photos. Sam Choy's Weekly Recipe - From Sam's TV show. Complete list for the past year. Sushi Vocabulary - As complete a listing as you're apt to find online, from The Tokyo Food Place. Takahashi Market - Asian and Pacific Island recipes from this San Mateo store. Usenet: alt.recipes.hawaii - If all else fails, someone here may help! Vegetarian Society of Hawaii - Information on membership and resources, including Vegetarian Restaurants, Natural Food Stores and Vegetarian Catering. Return to Hawaiian Food Index Visit our other sites Island Options | My Hawaii Online | OhanaNet all part of The 'Ohana Network, Hawaii's Online Community ('ohana means family in Hawaiian) Home | About Us | Privacy Policy | Sponsors | Ask Aunty Kat! Graphics used on this page courtesy of: ClipsAhoy.com ; WorldAtlas.com 1998-2002 OhanaNet Corporation. All rights reserved.

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

Kauai HI

Hawaii - Kauai - Weddings Activities Kauai Printer Friendly Version Help us preserve the Islands. Tell our advertisers you found them on Alternative-Hawaii. WEDDINGS Coordinators | Photographers | Locations / Other Services COORDINATORS ABOVE HEAVEN'S GATE WATERFALL & BEACH WEDDINGS 41-1010 Laumilo Street Honolulu, HI 96795 (All Hawaiian Islands) Tel. (808) 259-5429 or 1-800-800-2WED (toll free) Fax 1-888-463-6933 (toll free) Email: Howie@hawaiiweddings.com Capt. Howie performs weddings at spectacular waterfalls in private tropical gardens. Our other locations include pristine beaches and sailing to off-shore islands. Our exotic parrots attend your ceremony as witnesses. Photo DIFFERENT DRUMMER WEDDINGS P.O. Box 82 Hanalei, HI 96714 (North Shore) Tel. (808) 826-7083 or 1-800-851-0291 Fax (808) 828-7084 Email: ddwk@hawaii.rr.com Walk your own path toward your destiny. Do the wedding your way. They can do weddings underwater, on mountain tops, in a rain forest and, of course, on some of the most beautiful beaches in the world. Photo HAWAIIAN ISLAND WEDDING PLANNERS (Islands of Oahu, Maui, Big Island, Kauai & Lanai) Tel. (805) 279-8474 Fax (805) 480-0873 Email: weddings@hawaiianweddings.net Dedicated to planning your romantic dream wedding or vow renewal in Paradise. Personalized service on the Hawaiian Islands by experienced professionals. Happily Ever After should begin in Hawaii! Photo HAWAIIAN ISLAND WEDDINGS, INC. P. O. Box 2098 Kihei, HI 96753 (Islands of Maui, Kauai, Hawaii and Oahu) Tel. (808) 875-0350 or 1-800-368-5502 Fax (808) 874-9215 Email: weddings@maui.net Start your life together with a picture perfect Hawaiian Island Wedding. Serving all four major islands, Maui, Kauai, Hawaii and Oahu. "From the intimate to the ultimate." Photo ISLAND WEDDINGS & BLESSINGS P. O. Box 603 Kilauea, HI 96754 (Island of Kauai) Tel. (808) 828-1548 or 1-800-998-1548 Fax (808) 828-1569 Email: wedding@aloha.net Providing custom ceremonies in exotic locations on Kauai for over 15 years. Personalized services for celebrations including Weddings, Vow Renewals, Commitment Ceremonies, Land, House & Project Blessings, Hawaiian Baby Naming, Couple Empowerment Rituals and Honeymoon Blessings. Photo KAUAI WEDDING CELEBRATIONS 2335 Momi Place Kilauea, HI 96754 (Island of Kauai) Tel. (808) 828-6656 or 1-866-828-6656 (toll free) Email: info@kauaiweddingcelebrations.com Hawaiian weddings, ceremonies, and receptions expertly planned for a stress free wedding on Kauai - one of the best places on earth to celebrate your wedding day! Photo MAILE WEDDINGS AND PHOTOGRAPHY P. O. Box 1029 Kapaa, HI 96746 (Island of Kauai) Tel. (808) 822-7444 or 1-888-822-2232 (toll free) Fax (808) 821-9010 Email: aloha@weddingsonkauai.com Assistance in the planning and coordination of your Kauai wedding, vow renewal or honeymoon. Their expert photographer has years of experience in capturing the essence of tropical island weddings. Photo MOHALA WEDDING SERVICES P. O. Box 398 Kapaa, HI 96746 (Island of Kauai) Tel. 1-800-800-8489 Email: mohala@hawaiian.net Love shining forth as light ... and music ... and flowers ... and the sounds of the sea ... and the beautiful scenery of Kauai. Let us coordinate your dream wedding. Photo RAINBOW WEDDINGS & CELEBRATIONS 6057 Lokomaikai Place Kapaa, HI 96746 (Island of Kauai) Tel. (808) 822-0944 or 1-888-822-0944 (toll free) Fax (808) 822-0944 Email: vows@rainbowweddings.com Kauai Weddings and Vow Renewals. Among the islands of Hawaii, Kauai is considered one of the most romantic places for wedding vows or your renewal of vows. Rainbow Weddings of Kauai adds an air of eternal love to weddings or your vow renewal. Photo A SIMPLE MARRIAGE–KAUAI P.O. Box 662141 Lihue, HI 96766 (Island of Kauai) Tel. (808) 742-6115 Fax (808) 245-8592 Email: asimple.marriage@verizon.net Specializing in affordable, caring, elegant weddings with a Touch of Hawaii. Licensed by the State and offering full coordination services. Stress free planning, beautiful ceremonies on the beach or location of your choice. Photo Top PHOTOGRAPHERS ISLAND ECHOES PHOTOGRAPHY P.O. Box 1035 Hanalei, HI 96714 (Island of Kauai) Tel. (808) 826-9386 Email: jspkauai@yahoo.com Specializing in Fine Art Photography and Photojournalism for weddings and family portraits, capturing the essence of your Kauai island experience! Affordable, professional, creative and high quality service. Photo Top LOCATIONS / OTHER SERVICES HANALEI COLONY RESORT P. O. Box 206 Hanalei, HI 96714 (North Shore) Tel. (808) 826-6235 or 1-800-628-3004 Fax (808) 826-9893 Email: aloha@hcr.com A secluded beachfront condo eco-resort in Haena - a magical area of unspoiled beauty. Fifty-two low-rise two-bedroom units all with fully equipped kitchens and lanais. Closest resort to the Na Pali coastline - popular with outdoor enthusiasts. A charming alternative to the mega-resort experience. (No telephones, stereos or TV's!). Rates: $180 to $335 per night. The resort has long been a favorite destination for honeymooners...now, for those who want to exchange their vows in paradise, they offer a complete wedding coordination service. An on-staff wedding coordinator is at your service to plan the wedding of your dreams - from the simple to the extravagant. Photo RIVER ESTATE P.O. Box 169 Hanalei, HI 96714 (North Shore) Tel. (808) 826-5118 or 1-800-390-8444 Email: info@kauaiweddinglocation.com One of Kauai's favorite wedding locations. River Estate offers the opportunity to celebrate your wedding vows in style in an ultra romantic and spiritual setting with the whole family! From secluded honeymoon accommodation to the ability to house groups of up to 20 people on a single private estate, this property can accommodate a variety of vacationer group configurations on the spacious grounds in privacy and comfort. Rates: Accommodation from $175 per night. Inquire about Wedding Services. Photo TRAVEL TO PARADISE 305 Hahani Street, # 187 Kailua, HI 96734 (All Hawaiian Islands) Tel. 1-877-965-4358 (toll free) Fax 1-888-576-9650 (toll free) Email: aloha@traveltoparadise.com Let us share our Paradise with you. We have a feel for the islands that only comes from living here. All of the islands can fulfill your every wish, yet some offer special places to make your wedding or honeymoon even more memorable. Looking for a romantic hideaway? a location central for the whole family's fun? or the ultimate luxuries of a 5-star resort? Travel to Paradise can help you make the right decisions to turn your dreams into reality and ensure your travel is hassle-free. 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HAWAIIAN BARBECUE FRANCHISE IN,

L&L Franchise, Inc. NOTICE: THE COMMUNICATIONS MADE THROUGH THIS WEBSITE SHOULD NOT BE CONSTRUED AS AN OFFER TO SELL A L&L HAWAIIAN BARBECUE FRANCHISE IN, NOR THE COMMUNICATIONS DIRECTED TO, THE RESIDENTS OF ANY JURISDICTION REQUIRING REGISTRATION OF THE FRANCHISE BEFORE IT IS OFFERED AND SOLD IN THAT JURISDICTION. THIS OFFER IS NOT BEING DIRECTED TO ANY RESIDENT OF THE FOLLOWING STATES, OR ANY STATE, PROVINCE, COUNTRY OR JURISDICTION WHERE L&L HAWAIIAN BARBECUE IS NOT CURRENTLY REGISTERED TO OFFER OR SELL, UNLESS OTHERWISE QUALIFIED OR EXEMPT. L&L HAWAIIAN BARBECUE FRANCHISES WILL NOT BE SOLD TO ANY RESIDENT OF ANY JURISDICTION UNTIL THE OFFERING HAS BEEN EXEMPTED FROM THE REQUIREMENT OF, OR DULY REGISTERED IN AND DECLARED EFFECTIVE BY, SUCH JURISDICTION AND THE REQUIRED UNIFORM FRANCHISE OFFERING CIRCULAR (UFOC) HAS BEEN DELIVERED TO THE PROSPECTIVE FRANCHISEE IN COMPLIANCE WITH APPLICABLE LAW. UPON INQUIRY YOU WILL BE INFORMED IF A FRANCHISE OPPORTUNITY IS CURRENTLY AVAILABLE IN YOUR STATE OR OTHER JURISDICTION. AN OFFER OF A FRANCHISE IS MADE ONLY BY THE MEANS OF THE L&L FRANCHISE, INC. UFOC. PROSPECTIVE FRANCHISEES ARE ENCOURAGED TO OBTAIN AND CAREFULLY READ THE L&L FRANCHISE, INC. UFOC AND THOROUGHLY EVALUATE ANY FRANCHISE OFFERING WITH A QUALIFIED FRANCHISE ATTORNEY BEFORE DECIDING TO SIGN AN AGREEMENT OR SPENDING ANY MONEY. 1. What is the initial franchise fee? $35,000 2. What is the monthly royalty fee? 3% of gross sales 3. What is the monthly advertising and promotion fee? 1% of gross sales 4. What is the estimated initial investment for a turnkey L& L Hawaiian Barbecue? The estimated initial investment for a turnkey L&L ranges from $225,150 to $470,400. It depends on the location, size, and existing facility. 5. What about selecting the site for L&L? A franchisee/operator is responsible to find and acquire a site. We will approve or disapprove the site after an analysis of the location, taking into consideration the proposed rental, population mixture, geographic area, including vehicular traffic, business hours, and any other facet of particular location that would affect the possibilities of success or failure. If you need help in finding a site, we can recommend a real estate broker in your area. 6. What is the typical size of an L&L? A typical L&L restaurant is approximately 1,200 to 1,500 square feet space. However, the store may vary from 1,000 to 2,500 square feet. 7. Do you provide financing? We do not offer direct or indirect financing nor will we guarantee your note, lease or other obligations. 8. How many L&L do you have? As of October 31, 2004, there are 52 L&L Drive-Inn restaurants in Hawaii, 46 L&L Hawaiian Barbecue restaurants in California, 4 L&L Hawaiian Barbecue restaurants in Nevada, 1 L&L Hawaiian Barbecue restaurant in the states of Arizona, Colorado, Utah, Washington, and Illinois. Soon, we will be opening up L&L Hawaiian Barbecue restaurants in Michigan and New York. 9. What do you provide to assist a franchisee before the opening? • We will provide guidance and suggestions for locating an approved location. • We will lend a copy of our operation manual that contains mandatory and suggested specifications, standards, and procedures. This manual is confidential and remains our property. • We will provide standard décor and layout plans to you to modify and to conform to our approved location by architect or contractor. You must pay the cost of the construction and remodeling. • We will train you and your manager. We do not charge for the training but you must pay for transportation, accommodation, and food costs for you or your manager. Training is held in Honolulu or location designated by us. • We are not obligated to provide any other supervision, assistance or service before the opening of your L & L restaurant. 10. What is the length of time before opening? The typical length of time after you signed the franchise agreement and opening an L & L ranges from 3 to 9 months. • Design: 1 to 2 months • Permits: 1 to 2 months • Construction: 2 to 3 months • Preparation: 1/2 to 1 month 11. Where do I get more information on L&L franchise? Please print and fill out the application form. Mail it to 931 University Avenue, Suite 202, Honolulu, Hawaii 96826 along with a non-refundable processing fee of $100. Please make your check payable to: L & L Franchise, Inc. Upon receipt and review of your completed application, someone from our franchise department will contact you. Should you need further questions, please feel free to contact us at (808) 951-9888 or e-mail franchising@hawaiianbarbecue.com . • L&L Franchise Application (48.7 kb)