Hawaii Hotels Kaiserslautern Hotels

Cheap Hawaii Hotels cheap hotels in hawaii & discount hotel reservations Book by Phone! USA / Canada: 1.866.233.9330 Europe: 001.866.233.9330 Hotels Luxury Hotels Airlines Car Rentals Travel Guides Vacation Packages Vacation Rentals Cruises Airport Hotels Contact Cheap hotels in Hawaii USA Hotels Hotels near and in Hawaii Aiea Hotels Kapalua Lahaina Hotels Oahu Hotels Antsohihy Hotels Kapolei Oahu Hotels Oahu Honolulu Hotels Entrance Hotels Kauai Hotels Pahala Hotels Haiku Hotels Kaunakakai Hotels Pahoa Hotels Hana Hotels Kaupulehu Kona Hotels Poipu Hotels Hanamauli Kauai Hotels Kihei Hotels Poipu Beach Hotels Hawaii Volcano Ntnl Park Hotels Kohala Coast Hotels Poipu Kauai Hotels Hilo Hotels Koloa Hotels Princeville Hotels Honolulu Hotels Koloa Kauai Hotels Volcano Hotels Kahana Hotels Kona Hotels Volcano Village Hotels Kahuku Hotels Lahaina Hotels Waianae Hotels Kailua Kona Hotels Lihue Hotels Waikoloa Hotels Kailua Kona Big Island Hotels Lihue Kauai Hotels Waikoloa Hawaii Hotels Kaiserslautern Hotels Maalaea Maui Hotels Wailea Hotels Kamuela Hotels Makena Hotels Wailuku Hotels Kaneohe Hotels Maui Hotels Waimanalo Hotels Kapaa Hotels Mauna Loa Hotels Kapalua Hotels Napili Hotels Save on hotel bookings on hotels in Hawaii. Reserve a hotel room and recieve up to 70% off ! We offer cheap hotels, discount hotel reservation, cheap hotel booking in Hawaii. Hotel Discounts Search Lodging Directory City/Country: In-Date: Jan Feb Mar Apr May Jun Jul Aug Sep 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 2006 2007 2008 Out-Date: Jan Feb Mar Apr May Jun Jul Aug Sep 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 2006 2007 2008 Adults/room: 1 2 3 4 Children: 0 1 2 3 4 # Rooms: 1 2 3 4 5 6 7 8 Hotel Bookings Advanced Hotel Search Discount USA Hotel & City Guide Popular Destinations Hotels Near Top Destinations Cheap Albany Hotels Cheap Amsterdam Hotels Cheap Albuquerque Hotels Cheap Anaheim Hotels Cheap Atlanta Hotels Cheap Baltimore Hotels Cheap Boston Hotels Cheap Chicago Hotels Cheap Dallas Hotels Cheap Denver Hotels Cheap Detroit Hotels Cheap Houston Hotels Cheap Indianapolis Hotels Cheap Kansas City Hotels Cheap Las Vegas Hotels Cheap London Hotels Cheap Los Angeles Hotels Cheap Memphis Hotels Cheap Miami Hotels Cheap New Orleans Hotels Cheap New York City Hotels Cheap Orlando Hotels Cheap Palm Springs Hotels Cheap Paris Hotels Cheap Reno Hotels Cheap San Diego Hotels Cheap San Francisco Hotels Cheap Seattle Hotels Cheap Washington DC Hotels Worldwide Destinations International Hotels Airline Tickets Search Airline Travel Tickets Airline Bookings Airline Flights Airfare Tickets Online Lodging Directory Cheapest Luxury Accommodations Extended Stay Advertisement Advertise your website/service here! Contact Us for details. Hotels . Discount Airline Tickets . Discount Car Rentals . Discount Travel Resources . Discounts On Vacation Packages . Cruises Luggage . Hotel Deals . Discount Travel Guides . Discount Hotels and hotel reservations . Cheap Hotel Rooms . Link to Us Customer Service . Site Map . Cheap Motels © Hotelsatanywhere.com All rights reserved. We offer discounted business hotel rates & lowest prices. Reviews and guides around resorts and attractions. We offer Pet Friendly & All Inclusive Deals. Leading hotel chains - Hilton - Marriott - Best Western - Sheraton. Hotels close to College, University, Campus, & Schools. Excellent and reliable service in group travel and groups motorcoach bookings.

Kauai Sea Tours is

Boat Tours of Kauai. Explore the Na Pali Coast by boat with Kauai Sea Tours. sailing tours | raft tours | snorkeling tours | photos | reservations 26 years experience exploring the majestic Na Pali Coast - The adventure of a lifetime Kauai Sea Tours is unique among the boat tour operators on Kauai, as they offer both traditional catamaran tours and adventurous zodiac boat tours of the Na Pali Coast. Both tours are run by experienced boat captains, who are educated on Kauai wildlife, Kauai conservation and Kauai history. Come aboard Kauai Sea Tours for a “can’t miss” adventure on Kauai! Take advantage of our unique permits to land on the Na Pali Coast and hike into an ancient Hawaiian Fishing Village. Enjoy our delicious, catered lunch on board and view some of the most diverse marine life in Hawaii. Click here to Enjoy our 3 minute Video !! National Geographic's Adventure Magazine (April 2000) "100 Best Adventures" Go where others cannot go! We've been granted a State Parks Special Use Permit, which means you'll see remote beaches where others can't go Raft or catamaran? The choice is yours on our Na Pali coast tours! 60 ft. Custom built power catamaran or 24 ft "Willard" Rigid Hull Inflatable raft The best ships and the best crew! We are one of the oldest and most experienced charter companies with one of the finest crews anywhere. We respect the environment as we venture into remote Napali Coast beaches where you will visit the site of an ancient Hawaiian fishing village in Nu'alolo Kai. Kauai Sea Tours offers boat tours to Kauai's Na Pali Coast where you will enjoy sailing or rafting, snorkeling, whale watching, sunset cruises, with an emphasis on ecotourism, respect for the environment, and pure unadulterated fun in what is perhaps nature's most magnificent playground...the Napali Coast.. Here is what you will see! ...enjoy the magnificent photography of Peter Burrows click to enlarge Snorkeling at a deserted beach Scenes that few people see Sailing on the Na Pali raft landing on a remote beach Proud Members Of: The Hawaii Visitors & Convention Bureau since 1984 Activity Owners Association Hawaii Ecotourism Association Kauai Ocean Recreation Industry Association Hawaii Hotel Association National Association of Charter Boat Operators Home || Boat Tours || Our Ships || Kauai Map || Testimonials || Our Crew || Snorkeling Photos || Reservations || Useful Information Reservations Toll Free: 800-733-7997 Tel:. 808-826-PALI | Fax: 808-335-5180 e-mail: seatour@aloha.net ©2001 KAUAI SEA TOURS 4310 Waialo Rd. P.O. Box 51004 Eleele, HI 96705 Privacy Policy || legal information reservation

Maui Snorkeling

Maui snorkeling, snuba and whale watching tours with Lani Kai, Maalaea Maui snorkeling Maui snorkeling and snuba aboard "Lani Kai" Snorkeling Trips Snorkel Reservations Maui Links CALL TOLL FREE: 1-888-983-8080 or direct 1-808-244-1979 LANI KAI is a 53' foot double-deck catamaran, launched new in 1997. Fast & stable, she is designed to get you to Molokini Crater, and other coral reef snorkeling sites, quickly and comfortably! Friendly Charters has been running snorkeling and whale watching excursions on Maui since 1983. Experience, knowledge and lots of aloha are provided on every cruise. The friendly staff prides itself on extending personalized service, that sets them apart from the others. Lani Kai's superior speed guarantees you more snorkeling time at Maui's premier underwater locations. The vessel has several unique and desirable features that add to the comfort and fun of the trip: Water slide ! Two fresh water showers Two modern heads Large upper sunning deck Spacious protected cabin area Custom snorkel staircase Wide, spacious swim steps at water level and More....... INTERNET RESERVATIONS RECEIVE A 15% DISCOUNT! Snorkeling Trips Snorkel Reservations Maui Links Friendly Charters - Lani Kai P.O. Box 1706 Makawao, HI 96768 Proud members of Hawaii Visitors Bureau and Maui Visitors Bureau Activities Owners Association Keywords: Maui, snorkeling, mauisnorkeling.com, Hawaii, Molokini, Maui snorkel trips, snorkel, boat, boats, tours, excursions, charters, whale watching, snorkeling trips, discounts, snorkel cruises, cruises, friendly charters, Friendly, Charters, catamaran, lani kai, lanikai, activities, adventures, discount, savings, excursions, information, travel, classic, pride, pacific, islands, hawaiian, turtles, dolphins, fish, coral reef, captain, bruce, morse, coast guard, certified, vessel, sunset sails, Maui sunset sails, sailing, sailing on Maui, ocean, sea, lanai, ferry, private charters, custom tours, birthdays, weddings, boat weddings, burial at sea, partys, parties, families, snuba, diving, fun, exciting, educational, eco tours, skinny dipping, internet discounts

Hawaiian Barbecue ($) Hawaiian,

-- L&L Hawaiian Barbecue - NYC Restaurant & Menu Guide. Menus, Ratings, Reviews. New York City, NY HOME MY MENUPAGES RESTAURATEURS SUBMIT A MENU BROWSE CHANGE CITY LOGIN -- -- Restaurant Name Search Find-a-Food Search Advanced Search How to Use This Site Now Serving: 4540 New York City (NYC) Restaurant Menus Not logged in Go To >> My MenuPages Cuisine Afghan (6) African (11) American (New) (285) American (Traditional) (343) Argentinean (13) Asian (31) Australian (5) Austrian (5) Bagels (75) Bar Food (166) Barbecue (53) Belgian (8) Bistro (88) Brazilian (18) Burgers (103) Burmese (2) Cajun & Creole (22) Californian (2) Caribbean (73) Chicken (50) Chinese (418) Coffeehouses (32) Cuban (37) Delis (419) Desserts & Bakeries (76) Dim Sum (32) Diners & Coffee Shops (246) Eastern European (17) Eclectic & International (56) English (8) Ethiopian (7) Filipino (5) French (200) German (10) Greek (29) Haitian (1) Hawaiian (4) Health Food (75) Hot Dogs (20) Indian (150) Indonesian (4) Irish (64) Italian (702) Jamaican (10) Japanese (359) Korean (39) Kosher (76) Latin American (93) Malaysian (20) Mediterranean (116) Mexican (220) Middle Eastern (96) Moroccan (16) Noodle Shops (59) Other (23) Pan-Asian & Pacific Rim (71) Persian (2) Peruvian (10) Pizza (527) Polish (5) Portuguese (5) Russian (7) Sandwiches (767) Scandinavian (7) Seafood (134) Soups (48) South American (39) Southern & Soul (28) Southwestern (21) Spanish (56) Steakhouses (88) Sushi (413) Swiss (2) Tapas (80) Thai (112) Tibetan (3) Turkish (24) Vegetarian (76) Venezuelan (4) Vietnamese (59) Wild Game (80) Wings (53) L&L Hawaiian Barbecue ($) Hawaiian, Barbecue 535 8th Ave, New York 10018 Btwn 36th & 37th St Phone: 212-629-9708 Fax: Menus On Screen Menu Printable Menu(pdf) Add to My MenuPages Email this page Report menu problems -- Report menu problems Menus Not Displaying? More Restaurant Info... User Ratings and Reviews Food Click here to Rate and Review Service Value Atmosphere Posted by Anonymous on 12/21/2005 Perfect Plate Lunch Hawaiian Plate Lunch at its finest. If you have ever been then you would know EXACTLY what to expect - inexpensive, tasty and plentiful portions of Asian inspired dishes. YUM! Posted by Anonymous on 08/17/2005 Ordered Delivery The food was good and the price was great... Posted by ed on 07/06/2005 Just fair Ate at this location july 3. Mediocre at best. This is just a fast food restaurant. Posted by Boy Bunny on 07/05/2005 Paradise Pig Out Don't let the fast food decor fool you--the food is delicious AND cheap! I had the kahlua and lau lau combo--any restaurant that allows you to double up on pork is all right in my book. It was served with rice AND macaroni salad--two carbs instead of just one! Along with the usual ketchup, mustard, and relish, there was a very good Vietnamese hot sauce on the condiment stand. Lest you think I'm totally unhealth conscious, the taro leafs and cabbage that came with the kahlua and lau lau were tender and flavorful. The staff was friendly, helpful, and genuinely concerned about my dining experience. Posted by islander on 06/18/2005 Gotta love it Finally, authentic tasting island style bbq...cheap and does the trick. Having been away from the islands for a while, it's nice to know that I can still get a taste of home here in NYC. BBQ chicken, kalbi and mac salad just as I remember it. I was surprised they even had spam musubi! Read More ... Other Restaurant Info -- www.hawaiianbarbecue.com Map Cross Street Btwn 36th & 37th St General Comments DeliveryTake OutCatering About Us | Contact Us | Advertise with us | Restaurateurs | FAQ's | -- Privacy Policy | Legal Notices 2002-2005 Slick City Media, Inc. All Rights Reserved. MenuPages is a trademark of Slick City Media, Inc. Disclaimer

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