Hawaii Resort Employees of

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Click here to vote RSS | Reprints | E-mail Alerts | Printable Version | Email Story March 26, 2003 Contract settlement eludes Local 5, Imperial Hawaii Resort Employees of the Imperial Hawaii Resort in Waikiki demonstrated outside the property Tuesday afternoon, calling on the management of the property to settle a contract. Recent Company News » Employees of the Imperial Hawaii Resort Latest News » Ethanol deadline reaffirmed » Starbucks acquires Coffee Partners » HTA's Johnson wins marketing honor » CPB targets Kailua, Pearl City » Marriott to get new Hawaii chief More » Companies in the News » People in the News » Get the latest business news on the go! Brought to you by Cingular Local 5 of the Hotel Employees and Restaurant Employees, which represents 60 people at the Imperial Hawaii, says the general manager canceled the current contract over the weekend. More than 200 people attended the protest, the union said Wednesday morning. "Particularly in these times of economic uncertainty," union spokesman Jason Ward said, "Imperial workers should be treated with the dignity and respect they deserve." The Imperial, on the Halekulani side of Lewers St., is one of the state's oldest timeshare conversion properties. Extra Best small biz markets We rate the largest metros for healthiest climate for entrepreneurs. » Find out more » 10 best metros for Small Business | » Rankings for 50 largest markets | » Startup Successes © 2003 American City Business Journals Inc. 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Hawaii Honeymoon 4320 Une

Honeymoon Location - Romantic getaways for honeymoons, honeymoon vacation or destination wedding Advanced Search Africa | Asia | Canada | Caribbean | Central America | Europe | Mexico | South America | South Pacific | United States Romantic Getaways, Destination Weddings and Honeymoon Locations Regions Global » USA > Hawaii ^ Back to USA Big Island Kauai Lanai Maui Molokai Oahu Featured Listings » Hawaii 20 listings | Page 1 of 2 | « Previous | 1 | 2 | Next » Adventure in Paradise - Maui, Hawaii Honeymoon 4320 Une Place, Haiku Maui, Hawaii 96708 Awaken to the songs of tropical birds and the fragrance of exotic jungle blossoms in your private garden. Imagine relaxing in your hammock or private jacuzzi at this exquisite honeymoon retreat where you are the only guests -- surrounded by unspoiled natural beauty, brilliant rainbows, sunsets over the ocean -- in complete privacy... Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE OR VISIT US ON OUR WEB SITE.~ We would be pleased to provide a color brochure by email upon request, but we do not have printed material to mail out. Please include your telephone number and specific questions. » Find out more... Napili Point Resort - Maui, Hawaii Honeymoon 5295 Honoaplilani Road Lahaina, Hawaii 96761 Imagine a romantic Hawaiian wedding. Lovers, close friends and family gather on a grassy bluff while the sun paints a breathtaking sky as it sets between Lana'i and Moloka'i in the distance. Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE or visit us on our web site.~ » Find out more... Princeville Resort - Kauai, Hawaii Honeymoon 5520 Ka Haku Road, Princeville Kauai, Hawaii 96722 At Princeville Resort, excellence is more than a concept. Its integrated into the guest experience, from the posh amenities and matchless service to the stunning surroundings. » Find out more... ResortQuest at Poipu Kai - Kauai, Hawaii Honeymoon 1775 Poipu Road, Koloa Kauai, Hawaii 96756 The ResortQuest at Poipu Kai is a condominium resort complex on 70 acres of beautifully landscaped grounds in the sunny Poipu area of Kauai. Brennecke's and Shipwreck Beach are a stroll away, reached by the walking paths throughout the property. Be sure to visit us on WeddingLocation.com or on our web site . ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE ~ » Find out more... ResortQuest Islander on the Beach - Kauai, Hawaii Honeymoon 4-484 Kuhio Highway, Kapaa Kauai, Hawaii 96746 The ResortQuest Islander on the Beach is on the east coast of Kauai at the Coconut Plantation Resort area. This low-rise resort is set in six acres of beautifully landscaped gardens and swaying palm trees. Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE or visit us on our web site.~ » Find out more... ResortQuest Kaanapali Shores - Maui, Hawaii Honeymoon 3445 Lower Honoapiilani Road, Lahaina Maui, Hawaii 96761 Long sun-warmed days breezy star filled nights beside the sea. What better way to begin your life together than an island honeymoon on Maui at the ResortQuest Kaanapali, Maui's favorite landmark! Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE or visit us on our web site .~ » Find out more... ResortQuest Maui Kaanapali Villas - Maui, Hawaii Honeymoon 45 Kai Ala Drive, Lahaina Maui, Hawaii 96761 The ResortQuest Maui Ka'anapali Villas serves clients from all over the world who seek romance and refuge from the everyday. Let the renowned Ka'anapali beachfront location and surrounding 11 acres of tropical garden embrace you and your lover and make your honeymoon fantasy a reality. Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE or visit us on our web site .~ » Find out more... ResortQuest Waikiki Beach Hotel - Oahu, Hawaii Honeymoon 2570 Kalakaua Avenue, Honolulu Oahu, Hawaii 96815 ResortQuest Waikiki Beach Hotel, Where Aloha Burns Bright, is Waikiki's "hottest" new hotel. Located on the most scenic end of Waikiki, directly across the street from world-famous Waikiki Beach, the upscale, urban-Hawaiian themed ResortQuest Waikiki Beach Hotel features two towers - Main and Mauka. Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE or visit us on our web site.~ » Find out more... ResortQuest Waikiki Beach Tower - Oahu, Hawaii Honeymoon 2470 Kalakaua Avenue, Honolulu Oahu, Hawaii 96815 Experience the heights of ultimate luxury at the ResortQuest Waikiki Beach Tower with breathtaking oceanviews and pampering services. Elegance surrounds you at this luxurious AAA 3-Diamond condominium resort overlooking Waikiki Beach, where emphasis is on personal service. Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE or visit us on our web site AstonWaikikiBeachTower.com .~ » Find out more... ResortQuest Waikoloa Colony Villas - Big Island, Hawaii Honeymoon 69-555 Waikoloa Beach Drive, Waikoloa Big Island, Hawaii 96738 The ResortQuest Waikoloa Colony Villas opened in January 2003 in an upscale gated community in the world-famous Waikoloa Resort. The resort is located on the 15th fairway of the spectacular beach golf course and offers stunning views of Mauna Kea, lava fields, and swaying palm trees. Perfect for a romantic tropical honeymoon getaway. ~ FILL OUT OUR CONTACT US PAGE FOR A SPECIAL HONEYMOONLOCATION.COM PACKAGE or visit us on our web site.~ » Find out more... General Listings » Hawaii 96 listings Ala Moana Hotel - Oahu, Hawaii Honeymoon Aloha Beach House - Molokai, Hawaii Honeymoon Aloha Huelo Point Lookout - Maui, Hawaii Honeymoon Aloha Pualani - Maui, Hawaii Honeymoon Ambassador Hotel of Waikiki - Hawaii Honeymoon Castle Resorts & Hotels - Oahu, Hawaii Honeymoon Diamond Head Beach Hotel - Oahu, Hawaii Honeymoon Diamond Resort - Maui, Hawaii Honeymoon Doubletree Alana Waikiki Hotel - Oahu, Hawaii Honeymoon Fairmont Orchid - Big Island, Hawaii Honeymoon Fairways Condos at Ko Olina Resort - Oahu, Hawaii Honeymoon Four Season Resort Maui at Wailea - Maui, Hawaii Honeymoon Grand Wailea Resort Hotel & Spa - Maui, Hawaii Honeymoon Hale Honu Kai - Kauai, Hawaii Honeymoon Hale Koa Hotel - Oahu, Hawaii Honeymoon Hale Lani Bed & Breakfast - Kauai, Hawaii Honeymoon Hapuna Beach Prince Hotel - Big Island, Hawaii Honeymoon Hawaii Polo Inn - Oahu, Hawaii Honeymoon Hawaii Prince Hotel Waikiki - Oahu, Hawaii Honeymoon Hawaii's Hidden Hideaway - Oahu, Hawaii Honeymoon Hawaiian Monarch Hotel - 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Oahu, Hawaii Honeymoon Sheraton Waikiki Hotel - Oahu, Hawaii Honeymoon Sleppy Hollow Bed & Breakfast - Big Island, Hawaii Honeymoon Tee's at Kailua - Oahu, Hawaii Honeymoon The Lodge At Koele - Lanai, Hawaii Honeymoon The Lodge at Kokee - Kauai, Hawaii Honeymoon The Manele Bay Hotel - Lanai, Hawaii Honeymoon Waikiki Beachcomber Hotel - Oahu, Hawaii Honeymoon Waikiki Gateway Hotel - Oahu, Hawaii Honeymoon Waikiki Grand Hotel - Oahu, Hawaii Honeymoon Waikiki Parkside Hotel - Oahu, Hawaii Honeymoon Waikiki Prince Hotel - Oahu, Hawaii Honeymoon Waikiki Resort Hotel - Oahu, Hawaii Honeymoon Waikiki Terrace Hotel - Oahu, Hawaii Honeymoon Global » USA > Hawaii Home | Honeymoon Location Search | Honeymoon Planning | Honeymoon Packing Tips | Honeymoon Travel Tips Destination Weddings | Honeymoon Resource Guide | Honeymoon Contest | About Beverly | Site Map | Photo Credits Marketing Opportunities | Contact Us | Privacy Policy © 2000-2006 Beverly Clark Enterprises, LLC All rights reserved | Use of this website signifies your agreement to the Terms of Use

Hawaiian Quilt Pattern Carol

Crafts : Origami : Hawaiian Quilt Pattern : Home & Garden Television   CRAFTS Artists / Crafters Beads Books / Videos Clay Dolls Exhibits / Events Fabric Crafts Holidays / Special Occasions Home Accessories Kid Crafts Metal / Wire Mosaics Needle Crafts New Products Painting / Finishes Paper / Cardboard Crafts Books Boxes Cards / Stationery Cutting / Piecing Origami Paper Making Tips / Techniques Treatments Other Personal Accessories Quilting Resources / Organizations Scrapbooking Sewing Stamping Tools / Equipment Wood / Glass Hawaiian Quilt Pattern Carol Duvall Show : Episode CDS-534 -- More Projects » PDF Click the icon for figures 1, 2 and 3. PDF Click the icon for stapling directions. By folding and cutting origami paper, master paper cutter Olga Ponce Furginson produces beautiful Hawaiian Quilt patterns from which she spins off small paper cuttings suitable for framing. These paper works of art may become part of a wall display, make lovely hand-made gift to give, or they may be used for book covers. Materials scissors (small, pointed) craft knife (with pointed blade for the intricate areas) origami paper, 9-3/4" square (use different colors for cut and background) Steps Fold the paper as shown in Figures 1, 2, and 3. Staple pattern to the folded paper where you see this line"-". Cut out the pattern. Paste your paper cut on a contrast color. RESOURCES: History of Hawaiian Quilts, papercut patterns Olga Ponce Furginson Studio Long Beach, CA US Phone: 562-997-9053 Email: poncefurginson@earthlink.net GUESTS: Olga Furginson Master paper cutter and owner of Olga Ponce Furginson Studio Long Beach, CA Phone: 562-997-9053 Email: poncefurginson@earthlink.net ALSO IN THIS EPISODE: Carol Duvall Show : Episode CDS-534 • Hawaiian Quilt Pattern • Santa Fe Doll Art • Knitting For Kids Home | About Us | Newsletters | Questions | Advertising Site Map | Privacy | Legal DIY | Fine Living | Food Network | Shop At Home Great American Country | HGTVPro | Living | Video On Demand Comparison Shop for Home Gifts & Patio Furniture at Shopzilla © 2006 Scripps Networks, Inc. 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 -- Tri-City Hospital's Tax-Exempt Status - An Abuse of Public Trust? An organization is not a non-profit simply because it says so. There are state and federal standards that non-profit entities must meet in order to maintain their legal status -- and to qualify for tax-exemption. A review of California state health care data, Internal Revenue Service non-profit guidelines as well as Tri-City Regional Medical Center's lease with owner Irving Moskowitz all strongly suggest that rather than serving the health needs of Hawaiian Gardens and the surrounding community, the hospital is mainly operating as a private surgical facility for a wealthy physician's stomach stapling practice. Meeting the Community Benefit Standard Providing health care is not enough to qualify as a non-profit. According to IRS guidelines, a hospital may qualify for tax-exemption only if it is organized and operated exclusively for charitable purposes and if it meets the community benefit standards. 1 Tri-City fails on both scores. The IRS defines community benefit as the operation of a hospital in a way that helps the community as a whole. For the IRS, Tri-City's failure to provide charity care to poor patients should be a red flag. The IRS gives points to organizations that have a formal policy to provide free care to patients who are too poor to pay. 2 Tri-City has such a policy - it just doesn't follow it. When it applied for 501c(3) status, the hospital's application declared, "With regard to charity cases, the Hospital's policy is simple. The Hospital will not turn away any patient for financial reasons. When a charity patient is admitted, the case is handled individually on a case by case basis. In some cases, the Hospital absorbs costs associated with providing services to charity patients." 3 But in 2000 and 2001 the hospital provided zero charity care, despite net income of over $2 million in 2001 alone. Tri-City also reneged on another policy it presented to the IRS when it filed for tax-exempt status - its commitment to pre-natal care. The hospital's administration promised that, "Prenatal Services will provide care for the female patient during pregnancy, labor, delivery and the post-partum period." 4 There were no babies delivered in Hawaiian Gardens in 2000 and 2001. 5 Tri-City's administration might argue that its failure to provide obstetric services is the result of a lack of demand from the community. But by the IRS' lights, it would be hard for the hospital to know what the health care needs of the surrounding area are unless it consults with the community. As part of its review, the IRS looks for a governing or community board composed of civic leaders rather than ones dominated by hospital administrators, physicians and other professionals connected to the hospital. 6 Again, Tri-City looks good on paper but failed to live up to its promises. In its application for 501c(3) status, the hospital touted its 25 member community advisory board which consisted of "school officials, clergymen, business owners, city government and community organizations. The board assesses and determines the prevalent health care problems in the community." 7 According to one former city official who sat on the hospital's community board, the advisory board ceased meeting soon after it was formed. Citing the high cost of treatment at Tri-City and the lack of charity care, he said few residents of Hawaiian Gardens use the hospital now. State health care data backs that assertion up - despite its proximity only 13.7% of all Hawaiian Gardens residents who were hospitalized in Los Angeles County last year were admitted to Tri-City Regional Medical Center. Hawaiian Garden residents admitted to the hospital represented an even smaller percentage of Tri-City's total patient census - just 5.4% (Less than a fifth of the patients treated by Tri-City lived within a five-mile radius of the hospital). 8 Hospital charges were also higher than the norm - no one from Hawaiian Gardens was discharged with less than $2,900 in charges, less than one in ten left with charges under $5,000. 9 This includes patients who used the emergency room for relatively simple complaints such as a cut, chest pains or a child's broken bone. On average - Tri-City patients from Hawaiian Gardens were charged well over $10,000. 10 Many of the residents of Hawaiian Gardens are immigrants without insurance to cover their health care costs, so for them, Tri-City's high charges are all but unaffordable. Beyond the degree to which a hospital serves the community, the IRS also considers whether or not the majority of its activities promotes a tax-exempt purpose. 11 Arguably, Tri-City is doing more to advance the business of Dr. Mathias Fobi than it is to promote the health of the surrounding community. The for-profit Center for the Surgical Treatment of Obesity is located within the Tri-City Hospital campus. The center, which provides surgical stomach shrinking services to the morbidly obese, generates at least one quarter of the hospital's surgical cases and probably a good deal more. Last year, 439 of Tri-City's patients underwent the stomach stapling procedure and on average, they racked up $50,000 in hospital charges each. Total charges for those patients totaled $21,936,400 - representing close to a third of the hospital's gross charges for the year. 12 Another 15 patients received "tummy tucks," their total charges ranged $24,000 to $100,344. 13 And more than 200 of the hospital's other patient discharges involved some sort of abdominal procedure such as an abdominal CAT-Scan, a procedure which is often associated with stomach stapling. 14 The hospital discharge data strongly suggests that perhaps as much as half of Tri-City's surgical practice is tied to the Obesity Center. Insiders, Disqualified Persons and Private Benefit While Fobi charges for the surgeries he performs, the hospital also would typically bill patients for the use of its operating and recovery rooms and other medical services it provides. Tri-City's IRS form 990 from 2001 (the most recent one that is publicly available) indicates that year it paid Fobi's private firm, FOCA Management Company, $2,293,044 -- more than its next four highest paid contractors combined. 15 Stomach stapling accounts for a large part of Tri-City Hospital's tiny patient census. Whether the firm is managing all or just part of the hospital's patient care - $2.3 million is an extraordinarily large amount for a non-profit of Tri-City's size (the hospital has less than 130 licensed beds) to pay for an administrative service. At minimum, it suggests the potential for a conflict of interest on Fobi's part, particularly if the firm's fees are based on revenues. 16 At worst, it could represent a violation of federal anti-kickback laws governing doctor-hospital relationships. The payment to the management firm also has the potential to put Tri-City's tax-exempt status in jeopardy. IRS guidelines expressly forbid those having an interest in the hospital from benefiting from its net earnings. 17 A public trust? The same rule that draws into question the large payment Fobi received also applies to the hospital's former for-profit owner, Irving Moskowitz. Moskowitz is neither a board member nor a Tri-City executive and, at least technically, he does not maintain ownership of the hospital. But Cerritos Gardens General Hospital Company, a private firm run by Moskowitz, has received more than a million dollars in annual rent from Tri-City since it spun off the hospital as a non-profit in late 1996. 18 The rental agreement alone does not necessarily jeopardize the hospital's tax-exempt status. However, both members of Tri-City's two-person governing board and the hospital's president (who is also one of the two board members) are long-time Moskowitz associates. And, a review of Tri-City's financial circumstances indicates that Moskowitz retains a level of de facto control over Tri-City. Immediately after Tri-City Regional Medical Center was converted into a non-profit, the Irving I. Moskowitz Foundation 19 donated $4.9 million in tax-free proceeds from its Hawaiian Gardens bingo to the hospital. 20 California state financing records show that in 2000 the foundation made an additional transfer of funds to Tri-City. The state financing statement does not record the amount of the loan but it does indicate that the hospital pledged its accounts receivable as collateral. 21 Two additional state financing records, dated February 2, 1999 and January 25, 2001, show the hospital also is indebted to its landlord - Cerritos Gardens General Hospital Company. What's more, a clause in the lease signed between Tri-City and Cerritos Gardens grants Moskowitz's private firm the right to resume control of the property at any time, regardless of whether the lease remains in effect or not. It states that the "Lessor may re-enter or resume possession of the Hospital, and remove Lessee and Lessee's property there from, and at its option either terminate this lease, or without terminating it, lease the Hospital for the account of the Lessee for the remainder of the term or terms as Lessor shall see fit." 22 The social contract of tax exemption for charitable organizations is based on the assets of those organizations being held in trust for the public - not for the benefit of an individual or a group that controls a charity. A case could be made for Moskowitz and his firm making a calculated decision to rid themselves of the inconvenience of paying state and federal tax on the facility while continuing to reap a profit through sizable rent payments (subsidized first by a grant from his own foundation and later, from the net earnings derived from business generated by the for-profit obesity center). All the while he and his firm would be able to maintain control through the hospital's financial obligations to the company and his foundation. And, if that did not work or was no longer the optimal business model, the for-profit firm could resume possession of the land and the building at any time. It is a classic case of having one's cake and eating it too. It is also an affront to the basic tenets of public trust and hardly what the federal government had in mind when it established tax-exempt status for non-profits. 1 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 2, "The promotion of health for the benefit of the community is a charitable purpose. Engaging in health care activities alone does not necessarily further charitable purposes." and p. 9 "The test used fro determining if a health care provider satisfies the IRC 501c(3) operational test is the "community benefit standard" enunciated in Revenue Ruling 68-545, 1969-2 C.B. 117, and court cases that apply Rev. Rul. 69-545. The community benefit standard is the test used to determine whether a hospital, clinic or other health care provider is operated to promote health in a way that accomplishes a charitable purpose." 2 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003. p. 9, "Prior to Rev. Rule 69-545, tax-exempt hospitals were required by rev. Rul 56-185, 1956-1 C.B. 202 to admit and treat patients who were unable to payAlthough a formal policy to provide charity care is still relevant, the new standard also takes into account a number of additional factors indicating that the operation of the hospital benefits the community as a whole." 3 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code Addendum to Schedule C - Hospital and Medical Research Organizations, November 25, 1997. 4 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c(3) of the Internal Revenue Code -Exhibit B "Statement of Activities," November 25, 1997. 5 California Office of Statewide Health Planning and Development (OSHPD), Patient Discharge Database, 2000 and OSHPD Annual Utilization Report of Hospitals, 2001. 6 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 10, "As used with regard to a hospital, the "Community benefit standard" in Rev. Rul. 69-545 includes the following factors: Does the hospital have a governing board, community board, board of trustees, or board of directors composed of prominent civic leaders rather than exclusively members who are hospital administrators, physicians or other professionally connected to the hospital?" 7 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption, Exhibit B, November 25, 1997. 8 According to the 2002 OSHPD Public Patient Discharge Data, 136 Tri-City discharges came from the Hawaiian Gardens zip code (90716) and Tri-City Regional Medical Center discharged a total of 2519 patients that year. Less than 500 patients discharged from Tri-City lived in zip codes that were within a five-mile radius of the hospital. 9 2002 OSHPD Public Patient Discharge Data 10 Ibid. 11 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 33, "Each director, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms that such person understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes." 12 2002 OSHPD Public Patient Discharge Data and OSHPD Annual Utilization Report of Hospitals and 2001 OSHPD financial data. and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 13 2002 OSHPD Patient Discharge Data and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 14 Ibid. 15 Gardens Regional Hospital - DBA Tri-City Regional Medical - 2001 federal tax return. 16 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 18, "If compensation is based on revenues, the potential for unreasonable compensation warrants a close review." 17 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 4, "IRC 501 c(3) expressly provides that to qualify for exemption, no part of an organization's net earnings shall to the benefit of private shareholders or individualsin practice the inurement prohibition applies to insidersIn the health care setting physicians may be insiders depending upon whether they exercise control." p. 8 also notes that insider status is not necessarily a pre-requisite for a violation of the inurement prohibition, "if the charity confers a private benefit on non-insiders, the charity is nor operating exclusively in the public interest and its exemption may be jeopardized if the private benefit is substantial." 18 According to Los Angeles County property records Cerritos Gardens Hospital Company currently owns the property at the hospital's address. Irving Moskowitz is identified as the company's managing general partner in his casino application submitted to the city of Hawaiian Gardens. Hawaiian Gardens Card Club, Inc., Information in Support of Application for Card Club License, January 25, 1995. 19 Moskowitz and his wife Cherna have presided over the Foundation as President and Secretary Treasurer since at least as far back as 1988. Irving I. Moskowitz Foundation 990s, 1987-2001. 20 The Irving I. Moskowitz Foundation 1997 990, Statement 7, p. 28 (On p. 23 the Foundation notes that, "Concerning grants and allocations to Gardens Regional Hospital and American Friends of Mercaz Harav which are listed on statement 7: the donees have agreed under specified circumstances to return a portion of the grant to the Irving Moskowitz Foundation."). 21 UCC Record, California Secretary of State, May 15, 2000, debtors: Gardens Regional Hospital and Medical Center, Inc. and Tri-City Regional Medical Center, Secured Parties: Irving I. Moskowitz Foundation. 22 Gardens Regional Hospital and Medical Center, Inc. 1997 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code - Exhibit E, "Lease by and Between Cerritos Gardens General Hospital Company, a CA limited partnership and Gardens Regional Hospital and Medical Center," November 25, 1997. The lease agreement notes that the hospital's dba (doing business as) name is Tri-City Regional Medical Center. p. 36, Para 25.1. J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p.17 - Retained Rights - A review of the underlying docs is necessary to determine if there is retained authority by the seller and on p. 11 it states, "Financial control may include the right to approve annual operating and capital budgets, strategic planning initiatives, and significant sales, leases, mortgages, or other transfers of encumbrances of real estate or personal property." It is worth noting that the lease between and Between Cerritos Gardens General Hospital Company and Tri-City includes a demand for an annual review of the non-profits financial statements. View all news reports 2003 the Coalition for Justice in Hawaiian Gardens and Jerusalem

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