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

Molokai. Here we call

Molokai - A guide to the most hawaiian island - Photo Tour 5 Kamakou & the Backside Geologists tell us that, at one time, there was a much gentler slope to the terrain on the north shore of Molokai. Here we call it "The Backside." The precipitous cliffs evident today resulted from a landslide of enormous proportions. Evidently the continuously pounding surf on this shore, over a gazillion years, undercut the land until one day, Splash! Huge pieces of the island fell off into the Pacific, leaving behind the world's highest sea cliffs which have been beautifully sculpted over the millennia by rain, wind and waves. At the highest point, the pali (cliffs in Hawaiian) is 2,600' (793m) from top to sea level. The photo above shows a small part of the pali looking west toward Kalawao on the Makanalua peninsula. Notice the triangle shaped moku (island) at the right center. That same moku is at the left center of this photo looking east from Kalawao on the peninsula. Historians claim that, in ancient times, most of the valleys along the north shore were well populated. Today, however, only a few accept the challenges and difficulties inherent in making this part of Molokai their year-round home. Outside supplies can only be brought in by boat, during the summer, when the ocean is calm or on foot over the mountain from the south side of the island. Near the top of the eastern Molokai mountain, is the 2,774 acre (1123ha) Kamakou Preserve. Here you will find more than 250 species of Hawaiian plants, at least 219 of which can be found nowhere else in the world, plus a variety of extremely rare Hawaiian birds. From the preserve, the grandeur of the north shore valleys can be appreciated as they stretch toward to the Pacific. In 1982, Molokai Ranch granted a conservation easement to The Nature Conservancy to restore the area and protect it. Access to Kamakou Preserve is available through monthly, guided hikes. Advance reservations with The Nature Conservancy office on Moloka`i are required. While the boardwalks of Atlantic City or Santa Cruz may be wider and more famous, the Kamakou boardwalk is certainly unique. It snakes through the rain forest and offers fortunate hikers a glimpse of Mother Nature's handiwork that can only be found on Molokai. Every trip to the back side offers a new look at this spectacular area. While the pali and mountain are the same, time of day, season, surf and weather conditions combine to create new panoramas. As if it were a different island, here, sea spray and early morning light create a breathtaking, almost surreal vista. Photo Tour 6 - - - - Home | Photo Tour | Maps | Kalaupapa | FAQ | History | Activities Events | Molokai Ranch | Climate | Feedback Visitor Center

Air Hawaiian

Paragon Airlines -Hawaii, Inter Island Flights, Air Charters and Tours Between The Hawaiian Islands. Paragon Air is Family owned and operated since 1981. Our attention is to detail and that of the safety of our pilots and passengers. All our pilots are all Airline Transport rated, with thousands of flight hours. Our highest time pilot has over 21,000 flight hours that spans the globe. Maintenance is one of our highest priorities. Our 24 hour maintenance facility keeps our birds in top shape, affording us to conduct flights on a daily basis. PARAGON AIRLINES Serving Hawaii since 1981 with a perfect flying safety record THE WORLD FAMOUS "FATHER DAMIEN KALAUPAPA, MOLOKAI GROUND TOUR" The story of Kalaupapa is told Here! Kalaupapa town ( above middle ) INSTANTLY BOOK your INTER ISLAND FLIGHT or TOURS! RIGHT HERE ONLINE! in 4 VERY Easy steps! and SAVE $$$ INTER ISLAND HAWAII FLIGHTS BOOK ONLINE FOR OUR LOWEST PRICES! Note: When entering your dates of travel, please check the days match the correct year ie.. Monday May 20th is indeed a Monday! Outbound-Depart * Kahului, Maui Hana, Maui Kapalua, Maui Honolulu, Oahu Lihue, Kauai Lanai City, Lanai Molokai, Molokai Kalaupapa, Molokai Kona, Hawaii Hilo, Hawaii Kamuela, Hawaii Mainland USA To Kahului, Maui Hana, Maui Kapalua, Maui Honolulu, Oahu Lihue, Kauai Lanai City, Lanai Molokai, Molokai Kalaupapa, Molokai Kona, Hawaii Hilo, Hawaii Kamuela, Hawaii Mainland USA Monday Tuesday Wednesday Thursday Friday Saturday Sunday Jan Feb March April May June July Aug Sept Oct Nov Dec 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 2005 2007 2006 1 2 3 4 5 6 7 8 9 10 11 12 AM PM Returning on * Monday Tuesday Wednesday Thursday Friday Saturday Sunday Jan Feb March April May June July Aug Sept Oct Nov Dec 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 2005 2006 2007 1 2 3 4 5 6 7 8 9 10 11 12 AM PM Number of Passengers 1 2 3 4 5 6 7 8 9 Children under 2/Infants 0 1 2 3 4 5 6 7 8 9 Round Trip One Way Please indicate If you are traveling one-way. For Air & Ground Tour Availability click here >>> Tours Kalaupapa, Father Damien-Molokai, The Active Volcano !! Paragon Air is an unscheduled on-demand air carrier. Flights are subject to prior bookings and availability. PRIVATE CHARTER SERVICE IS AVAILABLE TO ANY AIRPORT IN HAWAII 24/7 ONLINE BOOKINGS WANT TO TOUR? MOLOKAI! KALAUPAPA ! THE ACTIVE VOLCANO ! OR JUST FLY INTER ISLAND ! WE ARE HERE FOR YOU! No waiting, No lines, just walk on to the aircraft. Low level scenic routes of the most beautiful coastlines in the world! . An AWARD winning 60 minute video of Kalaupapa, Molokai and Father Damien. Click on the pictures to read more about this informative video. One of our aircraft (6 passengers) in Kalaupapa, Molokai. Kalaupapa Town- Sea cliffs Kalaupapa from the Air A Member of A3H Activities and Attractions of Hawaii and a Member of the Hawaii visitor and convention Bureau. Click Logos for info. Paragon. Greek for "A model of Excellence". "Because flying should be fun!" (808) 244 3356 (Outer islands/US mainland) Email 12 /15/05 LINKS Molokai, Kalaupapa Lighthouse Father Damiem Hit Counter Kalaupapa-Blessed Damien This place is where once three thousand called home until a cure was found for leprosy (Hansen Disease in the 1940's). Kalaupapa is on the north shore of Moloka'i, 2000 feet Sea cliffs that stretch to almost 4,000 feet, the kept the Kalaupapa residents from escaping this cruel and barren place. Then Father Damien arrived in Kalaupapa, Moloka'i from The Big Island of Hawaii, where he helped the people of Kalaupapa, get the respect they deserved. Kalaupapa grew to support the patients was formed by a central crater now full of water and its bottom is known to be a least 800 feet. While this area is generally referred to as Kalaupapa, it is in fact, Makanalua Peninsula which is divided into three districts: The Kalawao district on the eastern edge; Kalaupapa and the settlement of Kalaupapa to the west; with Makanalua in the center. Kalaupapa's reputation as a leprosy colony is well-known throughout the world. Hansen's disease, the proper term for leprosy, is believed to have originated in China and spread to Hawaii. The first documented case of leprosy in Hawaii occurred in 1848. Its rapid spread and unknown cure precipitated the urgent need for complete and total isolation. Surrounded on three sides by the Pacific ocean and cut off from the rest of Moloka'i by 1700-foot fortress like sea cliffs. The area was void of all amenities. No buildings, shelters nor potable water were available. The first arrivals dwelled in rock enclosures, caves, and in the most rudimentary shacks built of sticks and dried leaves. In 1873, when Father Damien entered the settlement of Molokai at age 33, he made a decision to set aside his fear of contagion. He embraced the lepers, cleaned and bandaged their wounds, and the Hawaiians knew his concern and love for them was unprecedented. Father Damien was the only one to bring the leprosy patients the succor they so greatly needed. He not only administered the consolations of religion, but also rendered them with as much medical and bodily comforts that were within his power. He dressed their ulcers, helped them erect their dwellings, dug their graves, and made their coffins. In December 1884, Father Damien noticed severe blisters on his feet without the presence of pain. After twelve years of service (1885), he discovered that he had symptoms of the disease. Nevertheless, he continued with his work. As death approached, the disease invaded his windpipe and progressed to such an extent that he could only sleep but for a few hours. His voice was reduced to a whisper. Leprosy was in his throat, lungs, stomach, and intestines. As the end drew near, he made his confessions to his own Congregation on March 30, 1889 and two weeks later, on April 15,1889, Father Damien died. It was Holy Week. Some weeks before, D,mien had said that the Lord wanted him to spend Easter in heaven. With the advent of sulfone drugs in the 1940s, the disease was put in remission and the sufferers are no longer so called contagious (we have since found out that Leprosy was never contagious). The fewer than 40 former patients remaining on the peninsula are free to travel or relocate elsewhere, but most have chosen to remain where they have lived for so long.

Hawaiian Gift Baskets and

July 2004 - New Stuff: Hawaiian Gift Baskets & Bath Crystals News & Events News and More - July 2004 Conferences and Gatherings Central New York Soapmakers Gathering - Will be held on July 10, 2004 in Stuyvesant, New York. Contact lvjensen@alumni.indiana.edu for more information. Texas Soapmakers Association - Will hold their annual convention on July 16-18, 2004, at the Austin Marriott North in Round Rock, Texas. Visit them on the the web at http://www.txsoapmakers.org for more information about this event. 6th Annual Chicago-Area Soap and Candle Makers' Conference - Will be held on August 7, 2004 at The Holiday Inn Bolingbrook in Bolingbrook, Il. Sponsored in part by Columbus Foods. Handmade Soap Contest Congratulations to E.G. from University City, Missouri, our July winner! E.G. will receive a gift pack of Kauai Rose, Lavender and Lemongrass handmade soap. We hope you enjoy your prize! New Items In addition to our Hawaiian Gift Baskets and Tropical Hawaiian Bath Crystals , we now offer Tropical Scented Floral Candles available in eight different island essences including Coconut, Mango-Grapefruit, Pikake, Pineapple, Plumeria, White Ginger, Tuberose-Melon and Vanilla Orchid. We also offer Scented Floating Candles in a Plumeria design and mini floating Plumeria candles in Pink , Purple , Yellow and Assorted . Have a look back at June 2004 . Be sure to stop in again to see "What's New?" Mahalo and A Hui Ho! [Home] [Handmade Soap] [Bath Salts] [Bath Crystals] [Gift Baskets] [Gift Certificates] [Glossary] [Kids Soap] [Hawaiian Bath Gels] [Hawaiian Body Lotion] [Hawaiian Candles] [Hawaiian Calendars] [Soap Making Books] [Soap Making Resources] [Soap Making Supplies] [Contact Us] [FAQ] [News] [Ordering] [Ohana/Links]

Hawaii Rentals Date last

Kailua Beach Oahu Hawaii Rentals - Executive Home Kailua Beach Oahu Hawaii Rentals Property Owners Join us VRBO ® is Vacation Rentals by Owner ® Home USA Hawaii Oahu Kailua Edit Vacation Rentals by Owner Listing #14579 Exclusive Kailua Beach House - the Best Priced Oceanside Home! Location: Kailua, Oahu, Hawaii, USA (Just Steps from your own Private Gate to Famous Kailua Beach) Accommodations: Executive Home - 4 Bedrooms + Den - 2.5 Baths - (Sleeps 10-12) Waterfall/Koi Ponds Entry Way Featured in Honolulu Magazine - Kailua, Oahu, HI - Hawaii Vacation Rental - Executive Home Just Steps from Famous Kailua Beach! This large, Kamaaina, executive home is located in Kailua's most exclusive neighborhood. This nice, quiet, safe, 3500 square foot home is situated just a few steps from your own private gate to the best and most uncrowded part of world-famous Kailua Beach. The home features four bedrooms and two and a half baths. There are two large living areas. One has a large fireplace, dining, and bar. The other has a great entertaining kitchen/dining... This is great for large groups with kids so you can have separate entertaining areas! Pets are NOT allowed. There is a wonderful jacuzzi outside the two master rooms in a tropical setting and the yard is beautifully landscaped with waterfalls and Koi ponds (featured in Honolulu Magazine!) The home is fully furnished with all amenities to ensure a wonderful and stress-free vacation and a true Hawaiian experience. The owner will help book baby-sitting services, stock personal grocery lists upon requests, and be a personal concierge! We really want you to enjoy yourselves! Just steps away is world-class windsurfing, swimming, miles of white sand beach, kayaking, scuba, snorkeling, surfing, and just relaxing with spectacular sunsets. Within minutes there are many conveniences including groceries, movies, shopping, great restaurants, and doctor's offices (within walking distance). Close by there are many many attractions such as Sea Life Park (15 minutes), Valley of the Temples (15 minutes), Hanama Bay (20 minutes), Pearl Harbor (25 minutes), golf (five minutes), tennis (five minutes), hiking (five to thirty minutes). Living and Dining Room Around Corner Open up to 2 Lanais - Kailua, Oahu, HI - Hawaii Vacation Rental - Executive Home Just Steps from Famous Kailua Beach! Amenities: Fireplace, Phone, Cable TV, VCR, Stereo, CD Player, Full Kitchen, Microwave, Dishwasher, Refrigerator, Ice Maker, Cooking Utensils provided, Linens provided, Washer & Dryer, Private Hot Tub, Garage, Charcoal Grill (BBQ), Pets NOT allowed Activities (on site or nearby): Hiking, Rock Climbing, Biking, Golf, Tennis, Basketball, Fitness Center, Gym, Miniature Golf, Amusement Parks, Fishing, Wildlife Viewing, Horseback Riding, Shopping, Restaurants, Live Theater, Cinemas, Museums, Sightseeing, Swimming, Snorkeling & Diving, Boating, Sailing, Water-skiing, Surfing, Windsurfing, Parasailing, Jet-skiing, Shelling Rates (in US Dollars): Personal Currency Assistant ™ From $550/night .. $3500/week (with 8 guests ,$25 per additional guest)Ask about our Holiday Rates & Last Minute booking rates.Cleaning Fees $350-450 are based on the number of occupants.Hawaii GE & Transit Taxes applied 11.4% total.Note: Until confirmed, rates are subject to change without notice. Kitchen and Large Family Room Open to Ponds and Waterfall - Kailua, Oahu, HI - Hawaii Vacation Rental - Executive Home Just Steps from Famous Kailua Beach! Links to more information: Click Here to see All My Rental Listings Note: Each property is individually owned or managed. Dates available:  Year Round Phone: (808) 372-5098 or (808) 372-5098 (Hawaii, USA) Please say: "I saw your listing #14579 on VRBO" Jacuzzi Outside Master Bedrooms Private Lanai from Master Bedroom and Dining Room Patio from Living and Dining Room View of Dining to Living Room Family Room Attached to Kitchen Master Bedroom Queen Room King Room Home USA Hawaii Oahu Kailua Edit Vacation Rentals by Owner Listing #14579 There have been 27407 visitors to this page since the counter was last reset on May 21, 2002 This listing was first published here on May 21, 2002. Kailua Beach Oahu Hawaii Rentals Date last modified - December 16, 2005 VRBO® is Vacation Rentals by Owner® - The largest and most popular vacation rental site. Specializing in BY OWNER vacation rentals, homes, condos, cabins, villas and apartments ALSO privately owned properties offered thru rental agencies and management companies. To report any problems with this site contact webmaster@vrbo.com URL: http://www.vrbo.com/14579 ©1995-2006 by VRBO International LLC - all rights reserved