Hawaii condos Hawaii hotels

Poipu condos,Poipu condo rentals,Poipu luxury condos for rent. Poipu condos in Poipu, Kauai, Hawaii . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Any Homes Condos Hotels Any Oahu Maui Kauai Big Island $0 $100 $150 $200 $250 $300 $350 $400 $450 $500 $600 $700 $800 $900 $1000 $1500 $2000 $2500 $3000 $3500 $4000 to $ ? $100 $150 $200 $250 $300 $350 $400 $450 $500 $600 $700 $800 $900 $1000 $1500 $2000 $2500 $3000 $3500 $4000 to find the perfect Poipu condo. Also consider our Poipu vacation rentals and Poipu hotels . Poipu condos 1 - 15 of 46 1 2 3 4 Kiahuna Plantation Oceanview 2 bedroom Poipu, Kauai, Hawaii 6 $505 / night 2 Bedroom Condo Apartment, Ocean view, Pool, Beachfront Kiahuna Plantation Oceanfront 1 bedroom Poipu, Kauai, Hawaii 4 $460 / night 1 Bedroom Condo Apartment, Ocean view, Pool, Beachfront Makahuena at Poipu 2 bedroom Deluxe Oceanfront Poipu, Kauai, Hawaii 6 $450 / night 2 Bedroom Condo Apartment, Ocean view, Pool, Oceanfront Kiahuna Plantation Partial Oceanview 2 bedroom Poipu, Kauai, Hawaii 6 $425 / night 2 Bedroom Condo Apartment, Ocean view, Pool, Beachfront ResortQuest at Poipu Kai 2BR Ocean View Poipu, Kauai, Hawaii 6 $397 / night 2 Bedroom Condo Apartment, Ocean view, Pool, More than 3 blocks from beach Kiahuna Plantation Royal Garden 2 bedroom Poipu, Kauai, Hawaii 6 $395 / night 2 Bedroom Condo Apartment, Garden view, Pool, Beachfront Makahuena at Poipu 3 bedroom Oceanview Suite Poipu, Kauai, Hawaii 8 $395 / night 3 Bedroom Condo Apartment, Ocean view, Pool, Oceanfront ResortQuest at Poipu Kai 3BR Garden View Poipu, Kauai, Hawaii 8 $385 / night 3 Bedroom Condo Apartment, Garden view, Pool, More than 3 blocks from beach Makahuena at Poipu 3 bedroom Garden View Suite Poipu, Kauai, Hawaii 8 $370 / night 3 Bedroom Condo Apartment, Garden view, Pool, Oceanfront Kiahuna Plantation Garden View 2 bedroom Poipu, Kauai, Hawaii 6 $365 / night 2 Bedroom Condo Apartment, Garden view, Pool, Beachfront Kiahuna Plantation Ocean View 1 bedroom Poipu, Kauai, Hawaii 4 $350 / night 1 Bedroom Condo Apartment, Ocean view, Pool, Beachfront Makahuena at Poipu 2 bedroom Oceanfront Suite Poipu, Kauai, Hawaii 6 $320 / night 2 Bedroom Condo Apartment, Ocean view, Pool, Oceanfront ResortQuest at Poipu Kai 1BR Ocean View Poipu, Kauai, Hawaii 4 $320 / night 1 Bedroom Condo Apartment, Ocean view, Pool, More than 3 blocks from beach ResortQuest at Poipu Kai 2BR Garden View Poipu, Kauai, Hawaii 6 $300 / night 2 Bedroom Condo Apartment, Garden view, Pool, More than 3 blocks from beach Kiahuna Plantation Partial Ocean view 1 bedroom Poipu, Kauai, Hawaii 4 $295 / night 1 Bedroom Condo Apartment, Ocean view, Pool, Beachfront Poipu condos 1 - 15 of 46 1 2 3 4 to find the perfect Poipu condo. Also consider our Poipu vacation rentals and Poipu hotels . Home Kauai condos Aliomanu condos Anahola condos Anini condos Haena condos Hanalei condos Kalihiwai condos Kapaa condos Kealia condos Kekaha condos Kilauea condos Lihue condos Makaweli condos Moloaa condos Poipu condos Princeville condos Wailua condos Waimea condos Wainiha condos Waipouli condos Kauai vacation rentals Poipu vacation rentals Kauai hotels Poipu hotels Poipu real estate Poipu activities Poipu info Hawaii luxury rentals Hawaii vacation deals Hawaii vacation rentals Hawaii condos Hawaii hotels Oahu vacation rentals Oahu condos Oahu hotels Maui vacation rentals Maui condos Maui hotels Big Island vacation rentals Big Island condos Big Island hotels Hawaii News Poipu condos : Ahe Lani , Akahai Ani , Baby Beach Bungalow I , Baby Beach Bungalow II , Brennecke's Beach Cottage , Coconut Cottage , Emmanani 3 , Grand Hyatt Kauai Resort 1 Bedroom Ocean Suite , Grand Hyatt Kauai Resort and Spa Garden View , Grand Hyatt Kauai Resort and Spa Mountain View , Grand Hyatt Kauai Resort and Spa Ocean View , Grand Hyatt Kauai Resort Partial Ocean View , Grand Hyatt Kauai Resort Presidential Suite , Hale Ani , Hale Ilikai , Hale Kai , Hale Maana Hou , Hale Malanai , Hale Moana , Hale Nalu , Hale Nani , Hale Ohe , Hana Hou Hale , Honulani , Hoo Walea , Ka Lae Kiki , Kahalekai , Kai Lani , Kai Lani 3BDR , Kaipani 1 , Kiahuna Hale , Kiahuna Plantation Garden View 1 bedroom , Kiahuna Plantation Garden View 2 bedroom , Kiahuna Plantation Ocean View 1 bedroom , Kiahuna Plantation Oceanfront 1 bedroom , Kiahuna Plantation Oceanview 2 bedroom , Kiahuna Plantation Partial Ocean view 1 bedroom , Kiahuna Plantation Partial Oceanview 2 bedroom , Kiahuna Plantation Royal Garden 1 bedroom , Kiahuna Plantation Royal Garden 2 bedroom , Kuhio Shores 211 Kauai , Kuhio Shores 412 , Kupono Kai , Lilinani 2 , Makahuena 1-202 , Makahuena 1301 , Makahuena 2311 , Makahuena at Poipu 1 bedroom Garden View Suite , Makahuena at Poipu 1 bedroom Oceanview Suite , Makahuena at Poipu 2 bedroom Deluxe Oceanfront , Makahuena at Poipu 2 bedroom Garden View Suite , Makahuena at Poipu 2 bedroom Oceanfront Suite , Makahuena at Poipu 2 bedroom Oceanview Suite , Makahuena at Poipu 3 bedroom Garden View Suite , Makahuena at Poipu 3 bedroom Oceanview Suite , Makahuena at Poipu Partial Oceanview Suite , Makanui 521 , Maluhia ma ka Honua , Manualoha 101 at Poipu Kai , Manualoha 1103 , Nani Kai 2 Bedroom , Nani Kai 3 Bedroom , Nihi Kai 700 , Nihi Kai 806 , Pe'e Hale , Poipu Beach Hale , Poipu Makai A1 , Poipu Makai C-1 , Poipu Palms 204 , Poipu Sands 223 , ResortQuest at Poipu Kai 1BR Garden View , ResortQuest at Poipu Kai 1BR Ocean View , ResortQuest at Poipu Kai 2BR Garden View , ResortQuest at Poipu Kai 2BR Ocean View , ResortQuest at Poipu Kai 3BR Garden View , Stone House , Sunset Kahili 204 , Villa Kailani , Villa Kailani Unit A , Villa Kailani Unit B , Villa Kailani Unit C , Villa Kailani Unit D , Waikomo Streams Villa 130 , Whalers Cove 113-1 , Whalers Cove 113-2 , Whalers Cove 131 . Information in this page is deemed reliable but not guaranteed for Hawaii condos , Big Island condos , Kauai condos , Maui condos , Oahu condos , Captain Cook condos , Hilo condos , Hualalai condos , Kailua Kona condos , Kapoho condos , Kawaihae condos , Keauhou condos , Kohala Ranch condos , Kona condos , Mauna Kea condos , Mauna Lani condos , Pepeekeo condos , Puako condos , Volcano condos , Waikoloa condos , Wailea condos , Waimea condos , Aliomanu condos , Anahola condos , Anini condos , Haena condos , Hanalei condos , Kalihiwai condos , Kapaa condos , Kealia condos , Kekaha condos , Kilauea condos , Lihue condos , Makaweli condos , Moloaa condos , Poipu condos , Princeville condos , Wailua condos , Waimea condos , Wainiha condos , Waipouli condos , Haiku condos , Hana condos , Honokowai condos , Kaanapali condos , Kahana condos , Kapalua condos , Keawakapu condos , Kihei condos , Kuau condos , Kula condos , Lahaina condos , Makawao condos , Makena condos , Napili condos , Olowalu condos , Oneloa Bay condos , Paia condos , Spreckelsville condos , Up Country condos , Wailea condos , Diamond Head condos , Haleiwa condos , Hauula condos , Hawaii Kai condos , Honolulu condos , Kaaawa condos , Kahala condos , Kailua condos , Kaneohe condos , Ko Olina condos , Lanikai condos , Makaha condos , Mokuleia condos , North Shore condos , Pipeline condos , Punaluu condos , Sunset Beach condos , Turtle Bay condos , Waialua condos , Waikiki condos , Waimanalo condos , Waimea condos . All pricing and terms of rental for condos in Hawaii are subject to change. All Hawaii condos must pay a 30% to 50% deposit to make a reservation and pay the full balance for the vacation rental within 30 to 60 days of arrival depending on the specific rental.. Cancellation after a vacation rental confirmation is issued results in forfeiture of any collected money, except the guest's security deposit and cleaning fee (if applicable). Hawaiian Beach Rentals prides itself on offering the best customers service and highest quality accommodations possible. For information on Vacation Rental Travel Insurance Click Here . Hawaii Search . Kauai, Hawaii Real Estate . List your vacation rental, condo or hotel on our site.

Hawaiian Music Message Board

Sources of Hawaiian Sheet Music If you can't find the sheet music that you are looking for in the list of resources below, Stevosuggests that you post a message in either our Hawaiian Music Message Board and Classifieds or the alt.music.hawaiian newsgroup. Someone out thereis bound to have the music you are looking for. Sources for Ordering Sheet Music Hawaiian Music Island (Click on the 'Book Catalog' icon) The Keali'i Reichel Songbook Roy Sakuma's Treasury of Ukulele Chords Sheet Music Plus (Source of Hawaiian and other Sheet Music) Sun Hawk Sheet Music Store (Source of Hawaiian Slack Key and other Sheet Music) Online Lyrics and Chords Listings Cade's Hawaiian Lyrics & Chords Ducky's Hawaiian Sheet Music Page John Ely's Steel Guitar Web (includes lesson) Hawaiian Anthem Lyrics Hawaiian Independence Music Hawaiian Song Database by Amy K. Stillman Huapala - Hawaiian Music and Hula Archives IZ - The Man and His Music (Lyrics to Some of Brudah Iz's Best Songs) Keola Beamers Online Slack Key Lessons Lyrics from Iz songs Local Jams Sheet Music Site Only Solid Hawaiian Music Jumping Flea - Ukulele Sheet Music Polaka's Hawaiian Music Archive Robyn's Page of Hawaiian Lyrics and Chords songfile.com's Lyrics Database (Database with all types of music) Song Lyrics listing Travis's Island Music Travis' Island Vibrations Tropical Storm Hawaiian Lyrics and Chords Uke Muzik Wink's Hawaiian Lyrics & Chords Wongie's Music Page of Hawaiian Lyrics and Chords Return to Main Page Report broken links or send questions and comments to stevo@hawaii-music.com .

Hawaii Hotel

Hawaii Luxury Hotel - Mandarin Oriental - Kahala luxury hotel in Honolulu, Oahu · Home · Our Hotels · Tempting Offers · Reservations · About MO · Careers · Contact Us · Log in Hotel at a Glance Rooms & Suites Spa Leisure Dining Business Special Occasions Reservations Tempting Offers Contact Us Photo Gallery The oceanfront Kahala Mandarin Oriental, Hawaii, set on a secluded bay, is just ten minutes from the world class shopping and entertainment of Waikiki Beach. This historical hideaway is a favorite with international statesmen and celebrities. From the moment you arrive, you will know that you are truly somewhere special. This luxurious resort features 364 rooms and suites , six stylish restaurants and a world-class spa . Visit our leisure facilities , Fitness Center , lush tropical gardens and the private lagoon with our own resident dolphins . E Komo mai - we hope to welcome you soon. Online bookings - the easiest and most efficient way to book any Mandarin Oriental hotel & resort. Arrival date: 2006 - January 2006 - February 2006 - March 2006 - April 2006 - May 2006 - June 2006 - July 2006 - August 2006 - September 2006 - October 2006 - November 2006 - December 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 Number of nights: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Departure date: 2006 - January 2006 - February 2006 - March 2006 - April 2006 - May 2006 - June 2006 - July 2006 - August 2006 - September 2006 - October 2006 - November 2006 - December 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 Number of Guests: Adults: 1 2 3 4 5 Children: 0 1 2 3 4 Kahala Mandarin Oriental, Hawaii has the distinction of being Oahu's only AAA 5 Diamond Resort . Suite Special . Enjoy the "suite" life with spectacular savings on Ocean View Suites Book Now . · Email page · Print page · Go to top 5000 Kahala Avenue, Honolulu, Hawaii 96816, USA | T: +1 (808) 739 8888 Local Time:

Kauai HI

Kauai Hawaii Golf Courses & Kauai Hawaii Golf Vacation Packages - Suite Paradise Heavenly Kauai, Hawaii Vacations for Less To Make A Reservation: Book online or view our lowest rates! or call 1-800-367-8020 1-808-742-7400 International Toll-Free Phone Numbers Inquiries & Brochure Request Kauai, Hawaii Golf Packages and Courses Suite Paradise guests receive special discounts at Kauai's Top Golf Courses. Kauai is home to three of Golf Digest's top ten courses in the state of Hawaii. Suite Paradise guests can enjoy special golf packages at some of Kauai, Hawaii's top golf courses. Kauai's beautiful golf courses present more golf than most can play in a week's time. The prestigious Poipu Bay Resort Golf Course and the Kiahuna Golf Club are both located in close proximity to all Suite Paradise accommodations on Kauai with room rates starting just around $80 per night. Since Kauai is a small island, all of Kauai's golf courses are within a relatively brief and always scenic drive from the Poipu Beach resort area. Click here for a clickable Kauai map with locations and pictures of Kauai, Hawaii's golf courses and other main attractions. Note: Suite Paradise Guest Services can make all your tee times and offer advice regarding all the golf courses on Kauai. Guest Services also rents clubs at discounted rates. Click here or call 1-866-977-3239 Kauai Lagoons famed Kiele Course, one of Kauai's top three championship golf courses Kauai Golf Package: Kauai Lagoons - Condo-Golf-Car Package As a Suite Paradise guest you can enjoy specially discounted rounds of golf at the fabulous Kauai Lagoons Golf Club. Kauai Lagoons offers two spectacular courses designed by award-winning course designer Jack Nicklaus. The Kiele Course, a spectacular and very popular championship course at Kauai Lagoons, is only $110 per person per round (plus tax). The Mokihana Course, the Kiele Course's beautiful companion, is specially priced for our guests at $70 per person per round (plus tax). Guests may add either of these Kauai Lagoons golf options to their Suite Paradise accommodations package for a challenging and exhilarating vacation experience. A phone call or email to Suite Paradise is necessary to add this golf adventure to your vacation. Tee times are arranged directly between the golf course and the guest. The Poipu Bay Golf Course in Poipu Beach, Kauai Kauai Golf Package: Kauai Challenge - Princeville, Poipu Bay Resort, Kauai Lagoons Just $390 (plus tax) for three rounds of golf at three of Hawaii's top ranked courses: The Prince Course at Princeville--the only Golf Digest, five star rated course in Hawaii; Poipu Bay Resort Course, adjacent to the Hyatt Regency Kauai, and the Ki'ele Course at Kauai Lagoons. This special Kauai golf package includes one round of golf at each resort along with green fees, shared cart, use of driving range and facilities. Suite Paradise offers generous discounts on one-to-five bedroom beach resort condos, villas and economy studio accommodations. Suite Paradise's carefully selected collection of vacation rental resorts provides convenient access to Kauai's beaches , snorkeling and other activities and events on Kauai. Puakea has incredible Pali views and a magnificent mountain backdrop Puakea offers beautiful views of the Pacific Puakea Golf Course: Special Hawaii Golf Discount At Puakea Golf Course, Suite Paradise guests receive a special Kauai "concierge discount" by merely showing their accommodations key tag. Commence your play as scheduled with no additional waiting, while the course verifies your guest status with Suite Paradise. From the first tee with a Pacific Ocean view in front of you with Mount Ha'upu soaring above to the last hole of this Kauai, Hawaii golf course, Puakea is a joy to play. The 6,954-yard, 18 hole course was designed by Robin Nelson. Puakea Golf Course winds around deep ravines and streams fed by fresh Hawaiian mountain rainwater. It has incredible Pali views on about three quarters of the course and views of the blue Pacific for the rest. With Kauai's inspirational terrain and magnificent mountain backdrop, you'll find Puakea Golf Course plays differently under a variety of weather conditions. Each of the holes is distinctly different so your game is constantly facing new, interesting challenges. Puakea Golf Course 4150 Nuuhou Street, Lihue, Kauai, Hawaii 96766 Phone: 808-245-8756, Toll Free: 1-866-773-5554, Fax: 808-246-8537 http://www.puakeagolf.com Kiahuna Golf Course The Kiahuna Golf Course at Poipu Beach Kiahuna Golf Course designed by Robert Trent Jones, Jr The Kiahuna Golf course is a Robert Trent Jones Jr. designed course which is just a few swings away from all Suite Paradise accommodations. Golf Digest and Golf Magazine consistently rate this 18-hole par 70 Kauai golf course among the top courses of both Hawaii and the U.S. The Hawaii State Golf Association rate Kiahuna as the seventh toughest test from the back tees in the state. Kauai's Wailua and Kukuiolono municipal golf courses, shown below, do not offer golf packages, however they are fine courses with comparatively inexpensive green fees. Wailua has hosted 3 USGA National Championships Wailua Golf Course - Kauai, Hawaii Golf at Reasonable Prices The Wailua Golf Course, is noted as the best municipal Kauai, Hawaii golf course in the Aloha state. This 18 hole, 6,981-yard course is located by the sea on Kauai's breezy eastern shore. Beautifully situated, it has the endless blue Pacific Ocean and Kauai's green mountains as a background. The front nine holes are basically level and expansive, while the back nine holes feature changes in elevation. The multilevel greens are well kept and numerous sand bunkers dot the golf course to increase the challenge. Kauai's Wailua Golf Course is beautifully landscaped with picturesque Norfolk Island pine and many coconut trees. In 1985, the Wailua club hosted the USGA National Public Links Tournament in 1985. This Kauai, Hawaii golf course has been ranked # 2nd under Golf Digest's "America's Top 75 Affordable Courses" in 1996 and in 1990 the Wailua Golf Course came in 25th among the "Top 75 Public Courses.” Wailua Golf Course (Kauai County Municipal) 3-5351 Kuhio Highway, Kapaa, Kauai, HI 96746 Phone: 808-241-6666, Fax: 808-241-6672 Kiahuna Golf Club offers special discounts for Suite Paradise guests. Kukuiolono Golf Course – Affordable Kauai, Hawaii Golf This Kauai, Hawaii golf course is a 2,981-yard, 9 hole public course, which was once part of a Kauai sugar plantation owner's estate. It is the eight oldest course in Hawaii. Located in Kalaheo, about 15 minutes from Poipu Beach, the Kukuiolono Golf Course is one of Kauai, Hawaii’s best-kept secrets. Hawaii's gorgeous golf courses are often pricey but a voluntary contribution for green fees at Kukuiolono allows for all day play. Kukuiolono is situated on top of an extinct Kauai volcano, which affords sweeping ocean and mountain views. The scenic park and golf course, perched on the top of a hill, offer a 360-degree perspective of the southwestern portion of Kauai. While there are no water hazards, Kukuiolono Golf Course has something most courses don't have – a beautiful Japanese bonsai garden in the middle of a fairway close to the 8th tee, and ruins of ancient Hawaiian rock walls near the 3rd green. With fewer hazards than most Kauai, Hawaii golf courses and very wide fairways, Kukuiolono is especially fun for beginners, although the constantly changing trade winds add a special challenge for all players. Golfers can avoid the windiest conditions by playing early in the day. Some of the greens have sand bunkers that are more Scottish-links-style, with grass growing raggedly on their edges and even into the bunkers. Two sets of tees allow for playing the nine holes again as a slightly different second nine. Kukuiolono Golf Course facilities include a clubhouse, a driving range, and a small putting green. Pull carts and electric golf cars are available at the pro shop. For a change of pace from resort golf on Kauai, Hawaii and for its low green fees, Kukuiolono Golf Course is good choice for Kauai visitors. Kukuiolono Golf Course 854 Puu Road, Kalaheo, HI 96741 Phone: 808-332-9151 To learn more about Kauai, Hawaii golf courses, click here . A map of Kauai, Hawaii can be viewed by clicking here . Kauai Vacation Rentals Poipu Kai Resort Kiahuna Plantation Nihi Kai Villas Whaler's Cove Poipu Crater Resort Poipu Shores Poipu Kapili Lawai Beach Resort Compare Kauai Vacation Rentals Kauai Visitor Information About Kauai Activities Allerton Gardens Boat Tours Golf Kauai Kayak River Adventures Snorkeling Sunset Picnics Kauai's Beaches Map of Poipu Beach Golf Weddings Honeymoon Map of Kauai Special Offers Guest Services Things to do on Kauai Guides & Info About Suite Paradise About Us Terms & Conditions Testimonials Inquiries & Brochure Request Contact Us Home | Email Us | Inquires & Brochure Request | Privacy Policy | Site Map © 1996 - 2004. All Rights Reserved.

Hawaiian City Garden

StopMoskowitz :: The Coalition for Justice in Hawaiian Gardens and Jerusalem Support the Coalition with your Donation Donation Amount $25.00 $50.00 $100.00 $250.00 $500.00 $1000.00 thank you The Coalition for Justice in Hawaiian Gardens and Jerusalem P.O. 67903, Los Angeles CA 90067 310 553-1146 email -- How Moskowitz Profits from his Hawaiian Gardens Non-profits A Detailed Analysis of Irving Moskowitz's Non-profit Operations in Hawaiian Gardens nonprofit (non·prof·it) adj. 1. not conducted or maintained for the purpose of making a profit <a nonprofit organization> - noun 2. a nonprofit organization, institution, corporation or entity. These days, Dr. Irving Moskowitz is seldom seen in Hawaiian Gardens but his presence is everywhere. A banner bears his name in a picture of the Little League team that runs in the local paper. Senior citizens attending a city council meeting sport t-shirts with Moskowitz's name emblazoned across the back. Moskowitz may be hundreds of miles away at his home in Miami Beach but he is ubiquitous in the community as a businessman and benefactor who has pumped millions of dollars into the city. And there is no question Hawaiian Gardens is in need of help. The unemployment rate is high in this largely immigrant slice of LA County where half of all adults lack a high school diploma. And where close to one out of every four Hawaiian Garden residents lives below the poverty line. 1 But Irving Moskowitz's track record of less-than-charitable activity in Hawaiian Gardens belies his image as a philanthropist - a careful examination of his financial records and those of his non-profit foundation show that the majority of his contributions resulted in either financial gain or increased political influence for himself. Dr. Moskowitz, it seems, has engaged in non-profit profiteering in Hawaiian Gardens. Since posting this report on our website, more information has come to light that strongly suggests that Moskowitz's non-profit Tri-City Regional Medical Center is in violation of Internal Revenue Service rules qualifying health care providers for tax-exemption. (Click here to read more) Putting the 'profit' in Non-profit healthcare Tri-City Hospital sign greets motorists entering Hawaiian Gardens saying the "community" facility serves all health needs - as long as you're not poor or pregnant. Take Tri-City Regional Medical Center in Hawaiian Gardens. In 1996, when its balance sheets were beginning to look less-than stellar, 2 Moskowitz decided to spin off this privately owned hospital as a non-profit, while retaining ownership of the building and land. 3 Immediately after converting Tri-City Regional Medical Center into a non-profit, the Irving I. Moskowitz Foundation 4 donated $4.9 million in tax-free proceeds from its Hawaiian Gardens bingo to the hospital. 5 Moskowitz then began collecting the money back by charging the hospital $95,000 a month in rent, payable to his private landlord company. 6 Those payments now exceed $110,000 per month. 7 California state financing records show that in 2000 the foundation made an additional transfer of funds to Tri-City. 8 The hospital's fidelity to the concept of charitable trust 9 is tenuous at best. This could perhaps be forgiven if the hospital was meeting the health care needs of the local community. But despite its non-profit status, Tri-City is less than solicitous when it comes to the health of Hawaiian Gardens. When the hospital applied for non-profit status in 1997, it made a commitment to provide pre-natal care. 10 Recent patient discharge data published by the state of California shows that Tri-City has stopped delivering babies - none were born at the hospital in either 2000 or 2001. 11 It isn't for lack of demand for services. Last year residents of Hawaiian Gardens brought home 98 newborn babies. 12 While small in size (the city's population is a little under 15,000 13 ), Hawaiian Gardens is a young, largely immigrant community - recent census data indicates the average age of its resident is 26. More than half of the households have children under the age of 18. And as of 2000, a little more than 10 percent of the population was under the age of 5. The women of Hawaiian Gardens are having babies - they are just not having them delivered at the hospital in their own neighborhood. Tri-City's failure to fully address the health care needs of the poor may be a factor. Again, nearly one out of every four resident of Hawaiian Gardens lives below the poverty line and many are immigrants who do not qualify for state programs such as MediCal (although MediCal is available to cover prenatal care and deliveries for undocumented immigrants, making the hospital's failure to provide these services all the more shocking). Stomach stapling accounts for a large part of Tri-City Hospital's tiny patient census. When it turned non-profit the hospital made a commitment to provide free or reduced cost care to the indigent 14 - and yet in recent years Tri-City has provided zero dollars in charity care. 15 State health care data shows the other four non-profit hospitals of comparable size in LA County provided a combined total of two million dollars in charity care in 2001 (the most recent year that statistics are publicly available). 16 Tri-City's failure to pull its own weight when it comes to helping out poor patients has little to do with its bottom line - in 2001 the hospital's gross patient revenue exceeded $72 million and its net income was slightly more than two million dollars - despite the fact that its occupancy rate in 2001 was an abysmally low 19.6 percent. 17 The average occupancy rate for other hospitals of comparable size in the state of California that year was 52.16 percent. 18 How does the hospital manage to stay afloat with such low patient volume? The answer may be as close as the sign in front of Tri-City's main entrance announcing it is also the home of "The Center for the Surgical Treatment of Obesity." Tri-City, it seems, has gotten into the lucrative business of stomach stapling. The Center, run by the somewhat famous Dr. Mathias Fobi provides surgical stomach shrinking services to patients clinically termed morbidly obese, that is, those who are 75 to 100 pounds or more overweight. (In what is perhaps an unfortunate display of poor taste, his website's motto is "lighten up." 19 ) According to a CBS News Report profiling his practice, Fobi performs surgery on up to 600 patients a year. 20 While Fobi charges for the surgeries he performs, the hospital also bills patients for the use of its operating and recovery rooms and other medical services it provides. In 2002 patients who underwent the surgical procedure at Tri-City, on average, racked up $50,000 in hospital charges. 21 State health care data shows that at least 439 Tri-City patients underwent the stomach stapling procedure last year, that is, more than one out of every four patients that received some sort of surgical treatment at the hospital had their stomach stapled. 22 Total charges for those patients was $21,936,400 - representing close to a third of the hospital's gross charges for the year. Tri-City's 2001 income tax forms (the most recent that are publicly available) indicate that by far its highest paid independent contractor that year was FOCA Management Company, a private company registered to Dr. Mathias Fobi. 23 Tri-City paid Fobi's firm $2,293,044 - more than its next four highest paid contractors combined. 24 Dr. Fobi has made numerous national television and radio appearances touting his surgical techniques and his patients come from as far away as Alaska, 25 but the obesity center appears to be of little value to the community where it is based: last year not one Hawaiian Gardens resident made the short trek across this mile-wide city to receive the procedure. 26 One former City Council member recalls that when the hospital was first built, Hawaiian Gardens welcomed it as the solution to the community's unmet health care needs. But citing the high cost of treatment at Tri-City and the lack of charity care, he said few use the hospital now. State health care data backs that assertion up - despite its proximity only 13.7 percent of all Hawaiian Gardens residents who were hospitalized in Los Angeles County last year were admitted to Tri-City Regional Medical Center. 27 Hawaiian Garden residents admitted to the hospital represented an even smaller percentage of Tri-City's total patient census - just 5.4 percent. 28 Since posting this report on our website, more information has come to light that strongly suggests that Moskowitz's non-profit Tri-City Regional Medical Center is in violation of Internal Revenue Service rules qualifying health care providers for tax-exemption. (Click here to read more) Banking on Bingo Bucks Moskowitz earns more than $1.3 million dollars annually as landlord of what is ostensibly a non-profit hospital. But his money-making off non-profits doesn't end there. In 1988, the city of Hawaiian Gardens granted the Irving I. Moskowitz Foundation a license to operate a non-profit bingo within its city limits in exchange for a commitment to spend the majority of the funds generated by the bingo on the local community. The foundation, which had existed mainly to own a piece of land in Northern California and seldom got much cash, was suddenly taking in more than $30 million annually from bingo games. But the foundation's bottom line wasn't the only beneficiary. 29 Moskowitz is the managing general partner (for practical purposes, the sole owner) of Cerritos General Hospital Company, the private firm that owns the land where his bingo is situated and the building in which the game is played. 30 It is not possible to tell from the foundation's IRS 990 forms (which non-profits file instead of income tax returns), exactly how much Moskowitz's foundation is paying him for use of the land, but even by conservative estimates, the total comes to several hundred thousand dollars a year. The Moskowitz Foundation's 2000 and 2001 990 forms show that in both years it paid total occupancy costs (defined by the IRS as rent and utilities) of over $900,000 for services and programs. The bingo is the foundation's only activity -- apart from writing checks. If even half its occupancy costs went to paying rent on the bingo hall as opposed to covering the costs of electricity, gas and water, it's safe to say Moskowitz is paying himself roughly $450,000 a year for the privilege of holding his own bingo games. On top of the bingo's rental payments, Moskowitz also drew more than half a million dollars in salary ($322,880 in 1999 and $184,503 in 2000, respectively) from the Moskowitz Foundation. 31 By contrast, the Moskowitz Foundation takes advantage of a state law requiring bingo workers to be volunteers for the non-profit operating the bingo. To run the bingo, Moskowitz uses mostly immigrant workers who have no ties to, or even knowledge of, the aims of his foundation, compensating them with nothing but the opportunity to get tips from bingo winners. 32 Workers say that their nightly shifts sometimes bring in as little as $20, even though the "volunteers" essentially function as full-time employees. 33 The Mexican American Legal Defense and Educational Fund is currently suing Moskowitz's bingo on behalf of 24 unpaid bingo workers. 34 continued on page two View all news reports 2003 the Coalition for Justice in Hawaiian Gardens and Jerusalem