Hawaiian Clothes

L.E.I. Baby & Toddler Clothing: Find, Compare, Read Reviews & Buy Online @ Yahoo! Shopping Primary Navigation Home Computers Clothing Electronics Home & Garden Valentine's Day Flowers DVDs More My Shopping Automotive Auctions Bargains & Sales Beauty & Fragrances Books & Magazines Clothing, Accessories & Shoes Computers Credit Cards Electronics Flowers & Gifts Health & Personal Care Home & Garden Jewelry & Watches Movies & DVD Long Distance Music Small Business Sports & Outdoors Tickets Tools & Hardware Toys & Baby Travel Video Games Shop By Brand Shop By Store More... Search Clothing All of Shopping • Advanced Search All_Laptops Shopping Results Results 1 - 3 out of 3 for L.E.I. Baby & Toddler Clothing . ( About this page... ) Shopping Clothing, Accessories & Shoes Kids' Clothing All Baby & Toddler Clothing L.E.I. L.E.I. Baby & Toddler Clothing Refine Results for L.E.I. Baby & Toddler Clothing You refined by: L.E.I. [ undo ] Price From $ To $ Special Deals 10% Off And More (3) 25% Off And More (3) 50% Off And More (3) All Sale Items (3) Keyword Group Products One Product Per Store All Products SPONSOR RESULTS Locate Lei Lei - Current address and phone number available. Instant results. www.usa-people-search.com Unique Toddler Clothes and Accessories - Tiki Tavi offers 100% cotton clothes and accessories for infants and kids. We provide gift sets, blankets, towels, bibs and more. We offer clothes that are unique and durable. Buy now. www.tikitavi.net View: List | Grid Sort by: Top Results | Price | Product Rating Hibiscus Lei Boys Hawaiian Shirt Cabana Set This unique print from Aloha Republic shows Hibiscus Leis stranded vertically from top to bottom. In Hawaii, the Hibiscus grows rampantly throughout the wilderness and is worn by many women for aesthetic reasons. Color = Orange ~ 100% Cotton ~ Genuine... • more L.E.I. Baby & Toddler Clothing results from Shirts Of Hawaii (3) $16.99 $33.99 - 50% Off Shirts Of Hawaii Merchant Rating Hibiscus Lei Boys Hawaiian Shirt Cabana Set This unique print from Aloha Republic shows Hibiscus Leis stranded vertically from top to bottom. In Hawaii, the Hibiscus grows rampantly throughout the wilderness and is worn by many women for aesthetic reasons. Color = Blue ~ 100% Cotton ~ Genuine... • more L.E.I. Baby & Toddler Clothing results from Shirts Of Hawaii (3) $16.99 $33.99 - 50% Off Shirts Of Hawaii Merchant Rating Hibiscus Lei Boys Hawaiian Shirt Cabana Set This unique print from Aloha Republic shows Hibiscus Leis stranded vertically from top to bottom. In Hawaii, the Hibiscus grows rampantly throughout the wilderness and is worn by many women for aesthetic reasons. Color = Red ~ 100% Cotton ~ Genuine coconut... • more L.E.I. Baby & Toddler Clothing results from Shirts Of Hawaii (3) $16.99 $33.99 - 50% Off Shirts Of Hawaii Merchant Rating Search the web for L.E.I. Baby & Toddler Clothing Shopping Clothing, Accessories & Shoes Kids' Clothing All Baby & Toddler Clothing L.E.I. Search Clothing All of Shopping • Advanced Search All_Laptops Find, Compare, Read Reviews & Buy L.E.I. Baby & Toddler Clothing Online @ Yahoo! Shopping Want to see your products in Yahoo! Shopping? Build your own online store or Advertise with us. Current Advertisers Sign In Help improve Yahoo! Shopping by participating in our user studies - Information about prices, products, services and merchants is provided by third parties and is for informational purposes only. Yahoo! does not represent or warrant the accuracy or reliability of the information, and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use.

Hawaiian gifts, hula supplies.

Ala Moana Center - Specialty Kiosks & Stores :: Shopping Directory :: Dining Directory :: Mall Map :: New Stores & Restaurants :: Specialty Kiosks & Stores :: Style and Gift Guide Specialty Kiosks & Stores You'll find wonderful surprises at these Specialty Retailers located throughout the Center. 3-DIMENSION ART Personalized pendants & keepsakes from your cherished photos. Street Level, by Bella-A-Bella 808-946-5757 ADIDAS Adidas-branded shoes apparel and accessories. Mall Level next to Papyrus 808-952-6666 ALOHA CIGAR Preminum cigars and collectible lighters. Street Level, fronting L'Epicier 808-942-9911 ALOHA MAHALO BY HATORIE Exquisite handmade glass items and Made-in-Hawaii gifts. Mall Level, fronting Sephora 808-946-3388 ARTISTICA Uniquely designed jewelry and gift items by Artistica. Mall Level by The Apple Store B. TIFF Fashion jewelry with uniquely elegant designs. Upper Level at Center Court BICO AUSTRALIA Unisex fashion jewelry from Australia: Tribal, Aboriginal, surf-style designs. Mall Level fronting Reyn's 808-946-0463 BOHEMIAN BAGS Beaded and sequined fashion handbags. Street Level by Lids CORAL TREE Hand-selected coral and Hawaiian jewelry and opals. Mall Level, fronting Hermes 808-942-9911 CROCS Casual comfort with Crocs-branded shoes and coordinating hats & t-shirts Street Level, by The Sunglass Hut 808-955-9700 DIAMOND WIRELESS The first stop for your Verizon Wireless needs. Street Level, fronting Top Knots 808-953-2136 FANTASTIC SEWING & GIFTS Handmade Hawaiian-style gifts and products at affordable prices. Street Level, by Lids 808-955-2279 FLOWER NAIL ARTS EXPRESS Express nail art service, specializing in flower art. Street Level by The Slipper House 808-955-2255 FLOWER NAIL ARTS EXPRESS II Express nail art service, specializing in hand-painted flower art for beautiful nails. Mall Level, fronting Hermes 808-355-1222 GAME BOX Virtual TV games and remote-control toys. Street Level by Yami Yogurt GOOD KINE COOKING COMPANY Delicious hand-decorated cookies. Baked fresh daily. Upper Level at Center Court GREAT SAVINGS BY ELEPHANT WALK Fantastic savings and great buys for that special someone. Street Level by Locals Only HAWAIIAN ACCESSORIES Koa wood handcrafted jewelry and gifts of Aloha. Mall Level, at Center Court 808-944-9928 HAWAIIAN TOE RING CO. Gold and silver toe rings & anklets. Street Level, fronting The Body Shop 808-955-9794 HONOLULU COOKIE COMPANY Pineapple-shaped shortbread cookies in 8 Hawaiian flavors. Street Level, in Makai Market Food Court 808-945-0787 IN STYLE CELLULAR ACCESSORIES Featuring the latest trends in cellular phone accessories Street Level, fronting The Sunglass Hut 808-941-3222 INDIAN SUMMER Native American Indian jewelry and accessories. Street Level, by Thirst Aid Station 808-952-9887 KANSAI YAMATO Japanese mochi confections and tea drinks. Street Level, in Makai Market Food Court 808-955-9588 LASSEN GALLERIES Christian Riese Lassen's original masterpieces - sculptures, murals and fine art limited edition prints. Mall level next to Puma 808-949-2980 LE LOTUS BLEU Clothing, Handbags & Accessories Ultra Luxe Upper Level, near Tommy Bahama 808-941-1300 MICKS PEPA KELE Delicious glazes and condiments - mild to totally hot! Mall Level by The Disney Store MIDAS TOUCH AUTO DETAILING Car wash & professional auto detailing service. Street Level parking lot, corner of Ala Moana Blvd. and Piikoi Street 808-228-6755 MINI MASSEUSE Professional hands-free massagers relieve tension and sore muscles. Mall Level, by Macy's 808-941-3520 MOTION PICTURES Illuminated images, moving water and natural soundscapes to inspire relaxation. Street Level by Hat Zone NATURAL BEAUTY Beauty products for the face, hands, feet and nails. Mall Level, fronting The Disney Store 808-942-2444 NATURE'S TREASURES HAWAII Natural stone ikebana flower vases. Copper & glass wind spinners. Street Level, fronting Kay Bee Toys 808-947-6034 NEVER HAVE DRY SKIN AGAIN Products for your skin, backed with a 100% guarantee. Street Level, fronting Artlines 808-942-9152 NEVER HAVE DRY SKIN AGAIN II Products for your skin, backed with a 100% guarantee. Mall Level, fronting Gymboree PEARL PLUS Tahitian, South Sea and freshwater cultured pearls. Mall Level, at Center Court 808-949-7909 PINEAPPLE & COCONUT HUT Real fruit smoothies, ice cream and pure fruit juices. Street Level, in Makai Market 808-951-7722 PRICEBUSTERS Great buys on gifts, toys, souvenirs and holiday decor. Street Level, next to Crabtree & Evelyn 808-944-3495/808-947-5451 PROACTIV Banish breakouts and get clear skin with Proactiv Solution. Street Level by The Body Shop 808-943-6414 SILVER RHINO Unique selection of sterling silver jewelry at great prices. Street Level, by The Cookie Corner 808-946-6671 SOHO Exclusive collection of hair extensions and hair jewelry. Mall Level, by The Disney Store 808-955-7646 STONE WORLD Precious and semi-precious stones in sterling silver settings. Mall Level, by Oakley 808-944-1920 SUNGLASS KING Designer-style sunglasses. Street Level, by Watumull's & Mall Level, fronting Bernini 808-955-0569 SUPER STEAMER Convenient and compact travel steam irons. Street Level, by The Slipper House THE GOOD FEET STORE Your arch support store. Comfort, balance and support. Upper Level, next to Bally 808-944-1441 THE UKULELE HOUSE Ukuleles and related accessories, Hawaiian gifts, hula supplies. Upper Level, next to Swarovski 808-955-8587 THELMA'S FLOWERS OF PARADISE Miniature floral arrangements, hair adornments and accessories. Street Level by Yami Yogurt TRADEWINDS GALLERY Fine art and quality crafts from Hawaii. Upper Level at Center Court 808-946-2391 TROPICAL BREEZE AQUA MASSAGE Relaxing water massage - while you stay perfectly dry! Street Level by The Slipper House UPNEXT WIRELESS Wireless accessories and services (AT&T, Nextel, T-Mobile, Verizon). Street Level, fronting L & L Drive Inn/Chopsticks Express 808-941-3882 YOU NAME IT! Decals, graphics, image engraving and more! Street Level, by Dippin' Dots 808-778-7827 ZAGU CRYSTAL AND PEARL SHAKES Crystal and Pearl shakes - more than 30 flavors. Street Level, in Makai Market Food Court 808-951-7722 (Japanese Version) Hours/Directions Mall Map Email To A Friend 1450 ALA MOANA BOULEVARD HONOLULU, HI 96814 (808) 955-9517 | Privacy Policy | GGP, Inc. | Contact Us

Hawaiian Clothes

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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