Hawaiian gifts & souvenirs
Flowers & Gifts - 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... Shopping > Flowers & Gifts Search Merchant Directory All of Shopping Advanced Search My Lists Shop by Store All Stores Beauty Books Clothing Computers Electronics Flowers & Gifts General Merchandise Health Home & Garden Jewelry Music Sports Toys Flowers & Gifts All | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | 0-9 View merchants with: Any ratings 5-star rating 4-star rating 3-star rating 2-star rating 1-star rating Not yet rated 1-20 of 34 | Next > H. Dao's Gifts Home decor,collectibles,arts,toys,garden,glassware,bath,kitchen......and much much more See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Hale Groves Since 1947, Hale Groves has been offering quality fresh Florida citrus, gift baskets, and gourmet gifts delivered grove fresh direct to your door. We guarantee 100% satisfaction. See all products from this merchant Not Yet Rated Be the first to write a review See merchant info HalloweenGifts.com Personalized Halloween Gifts See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Harley Farms Goat Dairy Makers of Award Winning Goat Cheese See all products from this merchant Read Reviews (13) Write a review See merchant info Harry and David Delicious since 1934. Harry and David starts with the world's finest, freshest ingredients, from fruit to nuts and everything in between. See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Have A Nice Day Gift Baskets Online Giftbasket store See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Hawaii Mountain Kitchen Hawaiian home baked cookies and items of interest from Hawaii See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Hawaii-Tropical-Flowers.com Send Hawaiian Tropical Flowers and Leis from Hawaii. Huge selection, low prices, guaranteed! Exotic farm-fresh flower delivery from Hawaii. See all products from this merchant Read Reviews (19) Write a review See merchant info Hawaiian Isles Kona Coffee Co. Gourmet Hawaiian Kona Coffee direct from the roaster! See all products from this merchant Not Yet Rated Be the first to write a review See merchant info hawaiianfactory.com Specializing in fine Hawaiian gifts & souvenirs See all products from this merchant Read Reviews (38) Write a review See merchant info HawaiianKineStuff.com A Hawaiian gift shop, offering hula lamps, Hawaiian shirts, ukuleles, Hawaiian seat covers, tikis, dashboard hula girls, & other Hawaii products. Great source for luau supplies & tropical decor. See all products from this merchant Read Reviews (114) Write a review See merchant info healingifts.com Healing Gifts and Unique Health Solutions See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Healthy Planet Cause-oriented, nature themed greeting cards, boxed note card collections, stationary, magnets, mugs, boxed , endangered animal adoption kits, stuffed animals, animal puppets, t-shirts, ties See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Heavenly Honey Treats Retailer of organic, gourmet "HoneyBar Variety Gift Box" (16 fabulous flavors) See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Heffalumps of St. Louis Novelty Stoe See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Heirloom Pottery Artist Original Sculpture,Angel Figurines,Wizard Figurines,Snowman Figurines,Candle Houses,Teapots,limited editions,signed by the artist See all products from this merchant Not Yet Rated Be the first to write a review See merchant info HeritageGiftStore.com Large selection of Willow Tree, Jim Shore, Precious Moments and other great gifts. See all products from this merchant Not Yet Rated Be the first to write a review See merchant info HERSHEY'S Gifts Unique gifts from the most famous name in chocolate. Select from a variety of personalized chocolate greeting cards, candy filled tins and towers, and much more. See all products from this merchant Not Yet Rated Be the first to write a review See merchant info herweddingfavors.com Offering Discount Unique Wedding Favors, Bridal Shower Favors and Wedding Accesory See all products from this merchant Not Yet Rated Be the first to write a review See merchant info Hickory Farms Hickory Farms offers cheeses, meats, fruits, desserts, and other specialty foods. See all products from this merchant Not Yet Rated Be the first to write a review See merchant info View merchants with: Any ratings 5-star rating 4-star rating 3-star rating 2-star rating 1-star rating Not yet rated 1-20 of 34 | Next > Search Merchant Directory All of Shopping Advanced Search My Lists 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 Islands and visitorsHawaii Volcanoes National Park (National Park Service) Fee Information View all Fees » For information about this park, click here! » Detailed information about Hawai`i Volcanoes National Park View Lava Safely » Link to information about the current eruption Hawai'i Volcanoes National Park, established in 1916, displays the results of 70 million years of volcanism, migration, and evolution -- processes that thrust a bare land from the sea and clothed it with complex and unique ecosystems and a distinct human culture. The park encompasses diverse environments that range from sea level to the summit of the earth's most massive volcano, Mauna Loa at 13,677 feet. Kilauea, the world's most active volcano, offers scientists insights on the birth of the Hawaiian Islands and visitors views of dramatic volcanic landscapes. Over half of the park is designated wilderness and provides unusual hiking and camping opportunities. In recognition of its outstanding natural values, Hawai'i Volcanoes National Park has been honored as an International Biosphere Reserve and a World Heritage Site. Search Search this park Search nps.gov Home Accessibility Activities Education Programs For Kids History & Culture In Depth Management Docs Nature & Science News Plan Your Visit Special Events Bookstore » Employment » Volunteer » Search » -- Contact Us » Designations World Heritage Site - December 10, 1987 International Biosphere Reserve - August 1, 1980 Hawai'i Volcanoes National Park - September 22, 1961 Hawai'i National Park - August 1, 1916 ParkNet U.S. Department of the Interior FOIA Privacy Disclaimer FirstGov Hawaiian BarbecueHawaii BBQ - St Louis, MO, 63132-2708 - Citysearch BOC Spa & Beauty: Vote for your fave today -- New to Citysearch? Sign In · Help · Jan 25 2006 Home Restaurants & Bars Hotels Shopping Spa & Beauty Movies Events New! Biz Center See More Categories » Search Business name, category, and/or keyword Search restaurants & bars only Search by name only Address, city & state, or zip Address, city & state, or zip | Neighborhood Address, city & state, or zip | Airport Address, city & state, or zip | Attraction Select a St. Louis Neighborhood Select an St. Louis Airport Select an St. Louis Attraction My Locations Add/edit locations Recent Locations Clear recent locations Save to My Citysearch Printer Friendly Version Home · Restaurants & Bar · Profile Hawaii BBQ 8237 Olive Blvd St Louis, MO 63132-2708 (314) 994-9929 User Reviews If you home sick and like go back to the islands but no can, go here the HAWA... User Reviews (3) 8.7 Overall Recommended About our ratings Ratings feedback Send to a Friend Find a date Evite your Friends Business Info Cuisines: · Barbecue, Vietnamese Own this business? » Enhance or edit your listing See something wrong? » Suggest a correction Things to do nearby: 8237 Olive Blvd St Louis, MO 63132-2708 · Restaurants · Hotels · Bars · Movie Theaters · Department Stores · Shopping Centers & Malls · Grocery Stores · Pharmacies · Florists · Banks Related Searches · St Louis Restaurants · Search anything in St. Louis · Search Yellow Pages in St. Louis · Search other Cities · Browse St. Louis Editorial Lists User Reviews What users are saying Prompt seating: yes Make reservations: no Romantic: no Good for kids: yes Good for groups: yes Write a review and share your thoughts with other users. For the True Hawaiian Posted by waipio on 10/11/2005 If you home sick and like go back to the islands but no can, go here the HAWAIIAN BBQ. cuz that is probably the closest you can get to local grinds. give support to the only hawaiian food place in the lou so no close down on us. i love this place. stay Hawaiian. Pros: Local Food Period Cons: No Moe Overall user rating: Highly Recommended Was this review helpful: Yes or No | Request removal of this review » Read all 3 reviews Related Editorial Content 5 to Try: Bakeries Craving chocolate cake, freshly baked bread or a flaky pastry? Indulge in decadent carbs at these top St. Louis bakeries. 5 to Try: Chocolate Desserts Satisfy your chocolate craving with a decadent cake, melt-in-your-mouth pastry or another sinful dessert at a top St. Louis restaurant or bakery. 5 to Try: Exotic Cocktails From a sweet tropical pina colada to a refreshing green apple martini, find the most exotic cocktails in St. Louis. View More » St. Louis What's the best in your city? Choose a category: View All Categories Facials Hair Salon Health Club Manicures Massage Spa Yoga About Us | Advertise with Us | Contact Us | Press Center | Site Guide | List Your Business on Citysearch | Become an Affiliate | Job Opportunities | Other Cities | Get a Business Website | Submit an Event | Privacy Policy | Terms of Use | About BOC | St. Louis Yellow Pages Citysearch is a registered trademark of 720619 Ontario Inc. and is used under license (C) 2006 Citysearch.com All rights reserved. partner sites: Evite - Entertainment.com - Gifts.com - TripAdvisor - ServiceMagic - Ticketmaster - Expedia - Hotels.com - Hotwire - HSN - LendingTree - Match.com - RealEstate.com - ReserveAmerica - Zerodegrees - CondoSaver - ClassicVacations - Ballard Designs - Frontgate - Garnet Hill - Smith+Noble - The Territory Ahead - Travel Smith WAIKIKI BEACH TOWER ASTONASTON WAIKIKI BEACH TOWER - HONOLULU - HONOLULU Hotel Reservations Search Hotels: Hotels | My Account UNITED STATES : HAWAII : HONOLULU : ASTON WAIKIKI BEACH TOWER ASTON WAIKIKI BEACH TOWER 2470 KALAKAUA AVENUE HONOLULU, HI 96815 United States Display Map Property Type: Condominiums Guest Rooms: 140 Additional Photos From the metro city center, this property is located: Direction: Southeast Distance: 0 - 15 minutes Area Airport: Honolulu International Features and Amenities 24 Hour Front Desk Free Local Calls Free Parking Non-smoking Rooms Outdoor Pool Meeting Facilities Laundry/Valet Service Safe Deposit Box Tour Desk/Concierge Full Kitchens Available AM/FM Clock/Radio in Rooms Coffee Maker in Rooms Hair Dryer In Rooms Microwave Oven In Rooms Refrigerator in Rooms Cable Television Hot Tub on site Other Features: Overlooks Waikiki Beach, Washer & Dryer in Rooms Area Attractions Waikiki Beach - adjacent Convention Center - nearby Paddle Tennis - on site International Marketplace - nearby Beach - 1 block Nearby Restaurants Many Restaurants - nearby Meeting Facilities Number of Meeting Rooms: 2 Total Capacity of Meeting Rooms: 40 Room Rates Range (Actual Rate Provided upon Reservation Confirmation) Standard Room Rate Range: USD 411.99 to 1,350.00 Nightly Convert Currency Discounts Available: AAA, AARP Credit Cards Check-in Time: 3:00 PM Check-out Time: 12:00 PM Guarantee Required Cancellation Policy (Local Time): 72 Hours Prior to Arrival Cancel Current Reservation | About The Reservation Function -- Thank you for using cityinsider.com for your worldwide hotels search. If needed, please use our partner websites. Las Vegas Hotels Estate Homes Nevada Real Estate 2003-2004 © cityinsider.com All rights reserved. Hawaiian City GardenStopMoskowitz :: The Coalition for Justice in Hawaiian Gardens and Jerusalem Support the Coalition with your Donation Donation Amount $25.00 $50.00 $100.00 $250.00 $500.00 $1000.00 thank you The Coalition for Justice in Hawaiian Gardens and Jerusalem P.O. 67903, Los Angeles CA 90067 310 553-1146 email -- Tri-City Hospital's Tax-Exempt Status - An Abuse of Public Trust? An organization is not a non-profit simply because it says so. There are state and federal standards that non-profit entities must meet in order to maintain their legal status -- and to qualify for tax-exemption. A review of California state health care data, Internal Revenue Service non-profit guidelines as well as Tri-City Regional Medical Center's lease with owner Irving Moskowitz all strongly suggest that rather than serving the health needs of Hawaiian Gardens and the surrounding community, the hospital is mainly operating as a private surgical facility for a wealthy physician's stomach stapling practice. Meeting the Community Benefit Standard Providing health care is not enough to qualify as a non-profit. According to IRS guidelines, a hospital may qualify for tax-exemption only if it is organized and operated exclusively for charitable purposes and if it meets the community benefit standards. 1 Tri-City fails on both scores. The IRS defines community benefit as the operation of a hospital in a way that helps the community as a whole. For the IRS, Tri-City's failure to provide charity care to poor patients should be a red flag. The IRS gives points to organizations that have a formal policy to provide free care to patients who are too poor to pay. 2 Tri-City has such a policy - it just doesn't follow it. When it applied for 501c(3) status, the hospital's application declared, "With regard to charity cases, the Hospital's policy is simple. The Hospital will not turn away any patient for financial reasons. When a charity patient is admitted, the case is handled individually on a case by case basis. In some cases, the Hospital absorbs costs associated with providing services to charity patients." 3 But in 2000 and 2001 the hospital provided zero charity care, despite net income of over $2 million in 2001 alone. Tri-City also reneged on another policy it presented to the IRS when it filed for tax-exempt status - its commitment to pre-natal care. The hospital's administration promised that, "Prenatal Services will provide care for the female patient during pregnancy, labor, delivery and the post-partum period." 4 There were no babies delivered in Hawaiian Gardens in 2000 and 2001. 5 Tri-City's administration might argue that its failure to provide obstetric services is the result of a lack of demand from the community. But by the IRS' lights, it would be hard for the hospital to know what the health care needs of the surrounding area are unless it consults with the community. As part of its review, the IRS looks for a governing or community board composed of civic leaders rather than ones dominated by hospital administrators, physicians and other professionals connected to the hospital. 6 Again, Tri-City looks good on paper but failed to live up to its promises. In its application for 501c(3) status, the hospital touted its 25 member community advisory board which consisted of "school officials, clergymen, business owners, city government and community organizations. The board assesses and determines the prevalent health care problems in the community." 7 According to one former city official who sat on the hospital's community board, the advisory board ceased meeting soon after it was formed. Citing the high cost of treatment at Tri-City and the lack of charity care, he said few residents of Hawaiian Gardens use the hospital now. State health care data backs that assertion up - despite its proximity only 13.7% of all Hawaiian Gardens residents who were hospitalized in Los Angeles County last year were admitted to Tri-City Regional Medical Center. Hawaiian Garden residents admitted to the hospital represented an even smaller percentage of Tri-City's total patient census - just 5.4% (Less than a fifth of the patients treated by Tri-City lived within a five-mile radius of the hospital). 8 Hospital charges were also higher than the norm - no one from Hawaiian Gardens was discharged with less than $2,900 in charges, less than one in ten left with charges under $5,000. 9 This includes patients who used the emergency room for relatively simple complaints such as a cut, chest pains or a child's broken bone. On average - Tri-City patients from Hawaiian Gardens were charged well over $10,000. 10 Many of the residents of Hawaiian Gardens are immigrants without insurance to cover their health care costs, so for them, Tri-City's high charges are all but unaffordable. Beyond the degree to which a hospital serves the community, the IRS also considers whether or not the majority of its activities promotes a tax-exempt purpose. 11 Arguably, Tri-City is doing more to advance the business of Dr. Mathias Fobi than it is to promote the health of the surrounding community. The for-profit Center for the Surgical Treatment of Obesity is located within the Tri-City Hospital campus. The center, which provides surgical stomach shrinking services to the morbidly obese, generates at least one quarter of the hospital's surgical cases and probably a good deal more. Last year, 439 of Tri-City's patients underwent the stomach stapling procedure and on average, they racked up $50,000 in hospital charges each. Total charges for those patients totaled $21,936,400 - representing close to a third of the hospital's gross charges for the year. 12 Another 15 patients received "tummy tucks," their total charges ranged $24,000 to $100,344. 13 And more than 200 of the hospital's other patient discharges involved some sort of abdominal procedure such as an abdominal CAT-Scan, a procedure which is often associated with stomach stapling. 14 The hospital discharge data strongly suggests that perhaps as much as half of Tri-City's surgical practice is tied to the Obesity Center. Insiders, Disqualified Persons and Private Benefit While Fobi charges for the surgeries he performs, the hospital also would typically bill patients for the use of its operating and recovery rooms and other medical services it provides. Tri-City's IRS form 990 from 2001 (the most recent one that is publicly available) indicates that year it paid Fobi's private firm, FOCA Management Company, $2,293,044 -- more than its next four highest paid contractors combined. 15 Stomach stapling accounts for a large part of Tri-City Hospital's tiny patient census. Whether the firm is managing all or just part of the hospital's patient care - $2.3 million is an extraordinarily large amount for a non-profit of Tri-City's size (the hospital has less than 130 licensed beds) to pay for an administrative service. At minimum, it suggests the potential for a conflict of interest on Fobi's part, particularly if the firm's fees are based on revenues. 16 At worst, it could represent a violation of federal anti-kickback laws governing doctor-hospital relationships. The payment to the management firm also has the potential to put Tri-City's tax-exempt status in jeopardy. IRS guidelines expressly forbid those having an interest in the hospital from benefiting from its net earnings. 17 A public trust? The same rule that draws into question the large payment Fobi received also applies to the hospital's former for-profit owner, Irving Moskowitz. Moskowitz is neither a board member nor a Tri-City executive and, at least technically, he does not maintain ownership of the hospital. But Cerritos Gardens General Hospital Company, a private firm run by Moskowitz, has received more than a million dollars in annual rent from Tri-City since it spun off the hospital as a non-profit in late 1996. 18 The rental agreement alone does not necessarily jeopardize the hospital's tax-exempt status. However, both members of Tri-City's two-person governing board and the hospital's president (who is also one of the two board members) are long-time Moskowitz associates. And, a review of Tri-City's financial circumstances indicates that Moskowitz retains a level of de facto control over Tri-City. Immediately after Tri-City Regional Medical Center was converted into a non-profit, the Irving I. Moskowitz Foundation 19 donated $4.9 million in tax-free proceeds from its Hawaiian Gardens bingo to the hospital. 20 California state financing records show that in 2000 the foundation made an additional transfer of funds to Tri-City. The state financing statement does not record the amount of the loan but it does indicate that the hospital pledged its accounts receivable as collateral. 21 Two additional state financing records, dated February 2, 1999 and January 25, 2001, show the hospital also is indebted to its landlord - Cerritos Gardens General Hospital Company. What's more, a clause in the lease signed between Tri-City and Cerritos Gardens grants Moskowitz's private firm the right to resume control of the property at any time, regardless of whether the lease remains in effect or not. It states that the "Lessor may re-enter or resume possession of the Hospital, and remove Lessee and Lessee's property there from, and at its option either terminate this lease, or without terminating it, lease the Hospital for the account of the Lessee for the remainder of the term or terms as Lessor shall see fit." 22 The social contract of tax exemption for charitable organizations is based on the assets of those organizations being held in trust for the public - not for the benefit of an individual or a group that controls a charity. A case could be made for Moskowitz and his firm making a calculated decision to rid themselves of the inconvenience of paying state and federal tax on the facility while continuing to reap a profit through sizable rent payments (subsidized first by a grant from his own foundation and later, from the net earnings derived from business generated by the for-profit obesity center). All the while he and his firm would be able to maintain control through the hospital's financial obligations to the company and his foundation. And, if that did not work or was no longer the optimal business model, the for-profit firm could resume possession of the land and the building at any time. It is a classic case of having one's cake and eating it too. It is also an affront to the basic tenets of public trust and hardly what the federal government had in mind when it established tax-exempt status for non-profits. 1 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 2, "The promotion of health for the benefit of the community is a charitable purpose. Engaging in health care activities alone does not necessarily further charitable purposes." and p. 9 "The test used fro determining if a health care provider satisfies the IRC 501c(3) operational test is the "community benefit standard" enunciated in Revenue Ruling 68-545, 1969-2 C.B. 117, and court cases that apply Rev. Rul. 69-545. The community benefit standard is the test used to determine whether a hospital, clinic or other health care provider is operated to promote health in a way that accomplishes a charitable purpose." 2 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003. p. 9, "Prior to Rev. Rule 69-545, tax-exempt hospitals were required by rev. Rul 56-185, 1956-1 C.B. 202 to admit and treat patients who were unable to payAlthough a formal policy to provide charity care is still relevant, the new standard also takes into account a number of additional factors indicating that the operation of the hospital benefits the community as a whole." 3 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code Addendum to Schedule C - Hospital and Medical Research Organizations, November 25, 1997. 4 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c(3) of the Internal Revenue Code -Exhibit B "Statement of Activities," November 25, 1997. 5 California Office of Statewide Health Planning and Development (OSHPD), Patient Discharge Database, 2000 and OSHPD Annual Utilization Report of Hospitals, 2001. 6 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 10, "As used with regard to a hospital, the "Community benefit standard" in Rev. Rul. 69-545 includes the following factors: Does the hospital have a governing board, community board, board of trustees, or board of directors composed of prominent civic leaders rather than exclusively members who are hospital administrators, physicians or other professionally connected to the hospital?" 7 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption, Exhibit B, November 25, 1997. 8 According to the 2002 OSHPD Public Patient Discharge Data, 136 Tri-City discharges came from the Hawaiian Gardens zip code (90716) and Tri-City Regional Medical Center discharged a total of 2519 patients that year. Less than 500 patients discharged from Tri-City lived in zip codes that were within a five-mile radius of the hospital. 9 2002 OSHPD Public Patient Discharge Data 10 Ibid. 11 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 33, "Each director, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms that such person understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes." 12 2002 OSHPD Public Patient Discharge Data and OSHPD Annual Utilization Report of Hospitals and 2001 OSHPD financial data. and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 13 2002 OSHPD Patient Discharge Data and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 14 Ibid. 15 Gardens Regional Hospital - DBA Tri-City Regional Medical - 2001 federal tax return. 16 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 18, "If compensation is based on revenues, the potential for unreasonable compensation warrants a close review." 17 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 4, "IRC 501 c(3) expressly provides that to qualify for exemption, no part of an organization's net earnings shall to the benefit of private shareholders or individualsin practice the inurement prohibition applies to insidersIn the health care setting physicians may be insiders depending upon whether they exercise control." p. 8 also notes that insider status is not necessarily a pre-requisite for a violation of the inurement prohibition, "if the charity confers a private benefit on non-insiders, the charity is nor operating exclusively in the public interest and its exemption may be jeopardized if the private benefit is substantial." 18 According to Los Angeles County property records Cerritos Gardens Hospital Company currently owns the property at the hospital's address. Irving Moskowitz is identified as the company's managing general partner in his casino application submitted to the city of Hawaiian Gardens. Hawaiian Gardens Card Club, Inc., Information in Support of Application for Card Club License, January 25, 1995. 19 Moskowitz and his wife Cherna have presided over the Foundation as President and Secretary Treasurer since at least as far back as 1988. Irving I. Moskowitz Foundation 990s, 1987-2001. 20 The Irving I. Moskowitz Foundation 1997 990, Statement 7, p. 28 (On p. 23 the Foundation notes that, "Concerning grants and allocations to Gardens Regional Hospital and American Friends of Mercaz Harav which are listed on statement 7: the donees have agreed under specified circumstances to return a portion of the grant to the Irving Moskowitz Foundation."). 21 UCC Record, California Secretary of State, May 15, 2000, debtors: Gardens Regional Hospital and Medical Center, Inc. and Tri-City Regional Medical Center, Secured Parties: Irving I. Moskowitz Foundation. 22 Gardens Regional Hospital and Medical Center, Inc. 1997 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code - Exhibit E, "Lease by and Between Cerritos Gardens General Hospital Company, a CA limited partnership and Gardens Regional Hospital and Medical Center," November 25, 1997. The lease agreement notes that the hospital's dba (doing business as) name is Tri-City Regional Medical Center. p. 36, Para 25.1. J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p.17 - Retained Rights - A review of the underlying docs is necessary to determine if there is retained authority by the seller and on p. 11 it states, "Financial control may include the right to approve annual operating and capital budgets, strategic planning initiatives, and significant sales, leases, mortgages, or other transfers of encumbrances of real estate or personal property." It is worth noting that the lease between and Between Cerritos Gardens General Hospital Company and Tri-City includes a demand for an annual review of the non-profits financial statements. View all news reports 2003 the Coalition for Justice in Hawaiian Gardens and Jerusalem |
Home Hawaii Hawaii THE ISLANDS OF Hawaii Hawaii THE ISLANDS OF Hawaii Hawaii Hawaii 96848 * USA Hawaii . .. If Hawaii Department of Taxation Hawaii & Am. Samoa Hawaii travel guides, island Hawaii International Film Festival's Hawaii Hawaii Outside Hawaii Banana Hawaii Tourism Authority What Hawaii Hawaii Outside Hawaii Banana Hawaii State Public Library Hawaii Hawaii Revised Statutes. The Hawaii Home | Search Hawaii Weather Today Brought Hawaii State EAS Plan Hawaii since 1919, the Hawaii Hunting License Online HAWAII For proposed constitutional Hawaii Genealogy and History Hawaii Hawaii since 1919, the HAWAII For proposed constitutional Hawaii Hawaii Institute of Marine Hawaii Stars . . Hawaii vacation stories Win Hawaii Vacation deals to Hawaii vacation rentals, vacation Hawaii Vacation plans Your Hawaii Vacations Planning How Hawaii Vacation discounts at Hawaii Vacations * Maui Hawaii Vacation Hawaii Vacations , Hawaiian Hawaii vacation tours! Activity Hawaii Vacation Rentals:      Big Hawaii vacation rentals Hawaii Hawaii Vacation Hawaii Vacation Hawaii Vacation Package with Hawaii Vacation Packages Discount Hawaii Vacation Rentals Home Hawaii Vacations Hawaii Vacation Hawaii Vacation Hawaii Vacation Package Deals Hawaii vacations. See Hawaii Hawaii Vacations Hawaii Vacations Hawaii Vacations The words Hawaii Vacation Packages e-mail Hawaii Vacation Company" Call Hawaii vacations , Maui Hawaii Vacation Hawaii Vacation Rentals - Hawaii Vacations , Hotel Hawaii Vacations - Featured Hawaii vacation rentals , Hawaii Vacation Hawaii vacation rentals Maui Hawaii Vacation Rental Homes Hawaii Vacations Daily Charters: Hawaii Vacation Packages e-mail Hawaii vacation rentals , Hawaii Vacation Rentals" including Hawaii Vacation Hawaii vacation packages and Hawaii Vacation Condos and Hawaii Vacation Rentals Hawaii Hawaii vacation rentals are HAWAII VACATION RENTALS Preview Hawaii Cruise Hawaii cruise discounts use Hawaii Cruise is the Hawaii Cruise Hawaii Cruises Cruise-Pros.com $50 Hawaii Cruise Itineraries 7-day Hawaii Cruise Hawaii Cruises Travel Cruises Hawaii Cruise Hawaii Cruise Hawaii Cruises American Hawaii Hawaii Cruise Hawaii cruise, call your Hawaii Cruises NCL is Hawaii cruise deals Virtual hawaii cruises Hawaii Cruises Hawaii Cruises Stay up Hawaii Cruise Review Travel Hawaii Cruise Pictures Travel Hawaii Cruises Cruises Hawaii hawaii cruise trip all-inclusive, Hawaii Cruises Vacation Guide: Hawaii Cruises Infinity : |