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

Maui Snorkeling Somewhere Over

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Hawaiian clothes that day,

THE HAWAIIAN ISLANDS-A UNIT OF STUDY THE HAWAIIAN ISLANDS - A UNIT OF STUDY SUBJECT: THE HAWAIIAN ISLANDS TOPIC: CULTURAL DESCRIPTION: AN ACTIVE RESEARCH PAPER ON THE HAWAIIAN ISLANDS THE HAWAIIAN ISLANDS - A UNIT OF STUDY LESSON ONE Students will be assigned to groups of four to five members. Each group will be given an island name. The groups will be responsible for researching their island (location, population, latitude/longitude, natural resources, business or trade, etc.). The teacher will provide a resource center from which students can utilize books, encyclopedias, newspaper clippings, and travel/tour guides to gather information for preparation of their reports. These reports will be presented to the class on the last day of the unit at a Luau. The teacher will explain that each student will keep a "Hawaiian Journal" and the folders will be distributed. The class will view a video tape which depicts the history of Hawaii including: its formation by volcanoes; the location of the islands in the Pacific Ocean; the different people who migrated to populate the islands; the chiefs(kings) and queens who ruled the islands; the customs and religions of the people; Captain James Cook's discovery of the islands; the settling of Hawaii and its colonization; the process and time line to make it the 50th state of the United States; and the present state of the island including industry, trade and the tourism business. Following the video, the teacher will ask questions about the video to determine the students' comprehension of the information. LESSON TWO The teacher will instruct the students on the layers of the earth, properties of volcanoes, and the formation of the Hawaiian Islands. For a class activity, each group will construct a volcano. The groups will work cooperatively to make play-dough, measuring the ingredients and adding food coloring to achieve a desired color for their volcano. After all groups have constructed their volcano, they will activate them using a recipe that will produce a lava flow. The students will draw a picture of their volcano and record their observations of the lava flow in their Hawaiian Journal. LESSON THREE The class will explore the people and culture of the Hawaiian Islands. They will follow a time line including: the history of the islands beginning with the first Polynesian settlers; the population of the islands; the discovery by Captain James Cook; the migration of settlers and missionaries from the U.S., Europe, China, Japan, Portugal, etc.; the process of Hawaii becoming the 50th state in the U.S. They will study the islands and the population on each island. They will compare the life of a typical family in Hawaii today with their own family and write the comparison in their journals. The class will explore customs such as the hula dance, luau and lei. They will begin to plan for a luau to be held the last day of the unit. They will plan the menu, dress and make leis for the occasion. Each group will be assigned a grocery list for the food. They will be given a budget to purchase the items on the grocery list. On the day before the luau, the class will take a field trip to the grocery store to purchase the items. They must stay within the budget for their list. Also at the grocery story, the students will list any items they find that may have come from Hawaii, other than those on their list. They will also begin to make the leis for the luau. LESSON FOUR The students will explore the natural resources of the Hawaiian Islands, wildlife, rainforests and national parks. They will view a video tape on rain forests and their importance to the ecosystem. Following the video, the class will discuss within their group the information in the tape. They will list the wildlife native to the islands, the plants, fish, etc.. The students will make tropical fish which are native to the Hawaiian Islands using construction paper, felt, pipecleaners, etc. and these will be displayed in the classroom. LESSON FIVE The class will have a guest speaker. Barbara Smith, who has visited the Hawaiian Islands three times will share her experiences and photos with the class. Afterward, the class will work within their groups to write an advertisement promoting the travel to the Hawaiian Islands. Their goal will be to highlight the aspects of Hawaii they would most enjoy and encourage other people to visit. The advertisements will be posted outside the room in the hall for the school to read. THE HAWAIIAN ISLANDS - A UNIT OF STUDY OVERVIEW The following five lesson plans reflect only a portion of an integrated unit developed to teach students about the Hawaiian Islands. This unit would be a great topic to study during the dreary winter months of January or February. It would span a two to three week period, dependent on the number of students in the class, the number of activities and centers utilized and the overall pace of the class. The teacher may determine the pace by student interest and response. For example, if the students wish to pursue the study of volcanoes and the earth to regions other than Hawaii, this unit could be expanded by a week to accommodate the extra material. The teacher should use discretion in evaluating the students desires and interests and develop the unit appropriately. The class will be divided into groups of four to five students each. These groups should be of mixed developmental levels, allowing the students to work cooperatively pooling their individual strengths and assisting one another. The activities in the unit will be varied to allow each student an opportunity to be successful and utilize their individual talents or skills. Each group will be given an island name and be responsible for researching their island (location, population, natural resources, volcanoes, business/trade, etc.). A report will be given to the class at the conclusion of the unit at a Luau, complete with native food, dress, leis and music. Throughout the unit the students will keep a "Hawaiian Journal." These will be color coded by group and each group will design a cover for their folders related to their particular island. At conclusion of the unit the journal will be graded for completeness. All work, research and information accumulated during the study will be contained in the journal. Each day, the teacher will assign vocabulary words pertaining to the information to be covered that day. The students will be responsible for working within their groups to define the words using resources provided or from the information they learn in class. The unit will include study on the topics listed below. However, the unit should not be limited to these only. The teacher may eliminate or add topics to make the unit more meaningful and interesting to the student. At conclusion of the unit, the students will have worked cooperatively in groups to complete research and projects. They will have gained ownership and understanding of the topics studied. They will represent their understanding through the written expression in their journals, completeness of the learning center activities, and in the oral reports they present at the class luau. TOPICS OF STUDY: - the formation of the islands by volcanoes - history of the Hawaiian Islands - the people, customs, religions - the natural resources, national parks, rain forests, and wildlife - the modernization of the islands and the history of Hawaii becoming a state - the role of Pearl Harbor in World War II - the tourism trade in Hawaii - the cost of living and life on the islands today LEARNING CENTERS INSTRUCTIONAL BOARD An instructional board will be in place the first day of studying the Hawaiian Islands. A sign up sheet will posted for students to write their names after completing all of the activities. It will include 6 activities. 1. Identify the layers of the earth. The students will identify the four layers of the earth on a laminated sheet osted below a felt construction of the earth. They will check their work with an answer key located in a pocket on the board. 2. Define the layers of the earth. The students will match the terms which identify the layers of the earth with their definition. The definitions will be posted on the board, and the students will attached with Velcro, the matching terms that are printed on laminated posterboard. They will check work with an answer key located in a pocket on the board. 3. Identify the parts of the volcano. A felt construction of a volcano will be posted on the board and the parts will be numbered. The students will attached with Velcro, the matching terms that are printed on laminated poster board. They will check their work with an answer key located in a pocket on the board. 4. Word scramble. Choose six (or more if desired) Hawaiian terms. Scramble the letters and post them on the board. Leave blanks for the students to unscramble the letters and spell the term correctly. Underneath the scrambled letters, post the correct spelling for the students to check their work. Example: O C N A O L V 5. Identify the islands. Post a laminated, scale map with the islands numbered 1-8. On a laminated sheet, the students will identify the islands by name. They may check their work with an answer key located in a pocket on the board. 6. Measure the distance between the islands. Using the same laminated, scale map, students will use a "bean stick" to calculate the distance between islands in beans. Next, they will use a scale mileage stick to calculate the distance in miles. They may check their work with an answer key located in a pocket on the board. Have the students expand this by comparing beans to miles or calculating how many beans equal a mile. SHOPPING CENTER TRIP The cost of living in Hawaii is much higher than it is in the contiguous United States because so many products much be shipped to the islands. The extra costs of shipping and handling, etc. are passed on to the consumer. For an activity center, assign a determined amount of money to the students ($1,000 for example). Provide a shopping list sheet with space to write a list of items they wish to purchase, the price of the item in Hawaii and the price of the item in the mainland. Provide various means of media from which the students may shop: catalogs, newspapers, sales flyers, toy cars with price tags, foods with price tags, dollhouse furniture with price tags, clothes with price tags, real estate listing, etc. The students will share their shopping list with the members of their group and include it in their Hawaiian Journal. HAWAIIAN PETROGLYPH Hawaiian Petroglyphs are found on the coastlines carved in stone and the lava fields. They are symbols and images that were used by the ancient Hawaiians for communication, protection, religious rites, etc. The majority of them represent men, women, children, animals, and spirits. For an activity center, have the students develop a system of petroglyphs and represent a sentence or phrase using the symbols. Provide different mediums for this activity: chalk and black paper construction paper, pipe cleaners, etc. RESEARCH CENTER Provide a table or designated area for resources. Have available books pertaining to the history of the Hawaiian Islands, volcanoes and the earth, travel guides, ictional and nonfictional literature, encyclopedias, maps, magazines, etc. The students will use this center to research their island for reporting to the class. VOCABULARY WORDS Each day the teacher will assign vocabulary words for the class to research define. Listed below is a list of words to be utilized. Hawaiian Islands volcano James Cook Liliuokalani Kamehameha Poylnesia lei luau poi Nihau Oahu Molokai Kahoolawe Hilo Kauai Maui Lanai hula pineapple coconut orchid Honolulu aloha Haleakala mantle core crust pipe vent lava magma Pearl Harbor LESSON PLAN FORM-DAY ONE TEACHER: Mark S. Smith DATE: Day One TIME: SUBJECT: Integrated Social Studies, Science, Math TOPIC: Hawaiian Islands GOALS/RATIONALE (cognitive-affective): The students will understand the facts and principles relating to the Hawaiian Islands and their history. The students will listen attentively while the teacher introduces the unit and presents a video tape. OBJECTIVES (behavioral, instructional, performance)/OUTCOMES: The students will explain and generalize the information presented in the video tape. The students will ask questions about the information presented in the film and participate in a class discussion. ADVANCE PREPARATION (materials needed): A video tape depicting the volcanic formation and history of the Hawaiian Islands, television, VCRTwo-pocket folders for the Hawaiian Journals, color-coded by groupA list of students for group assignments TRANSITION/MOTIVATION: The teacher will wear Hawaiian clothes that day, to incite interest in the students (a lei, hat, T-shirt, etc.). The instructional board will be in place and the teacher will draw the students' attention to it. The video tape will introduce the unit by providing an overview of the material the students will study throughout the unit. TEACHING/LEARNING ACTIVITIES: (designate (T)-teacher or (C)-child) (T) The teacher will introduce the unit of study on the Hawaiian Islands. (T) The teacher will assign the students in cooperative learning groups. (T) The teacher will explain the Hawaiian Journals assignment and distribute the color-coded folders. (C) The students will view the video tape about the volcanic formation and history of the Hawaiian Islands. (T) (C) The class will discuss the film as the teacher asks questions and guides the discussion. CLOSURE/EVALUATION: The teacher will evaluate the students' comprehension of the video tape by their responses in class discussion. The teacher will introduce and explain the learning centers. ASSIGNMENTS: No assignment LESSON PLAN FORM-DAY TWO TEACHER: Mark S. Smith DATE: Day Two TIME: SUBJECT: Integrated Social Studies, Science, Math TOPIC: Hawaiian Islands GOALS/RATIONALE (cognitive-affective): The students will understand the facts and principles about volcanoes. The students will participate and complete a group project of building a volcano. OBJECTIVES (behavioral, instructional, performance)/OUTCOMES: The students will identify the parts of the volcano and explain the formation of the Hawaiian Islands. The students will work cooperatively in groups to construct a volcano. The students will write in their journals the information they learned and their observations of the experiment. ADVANCE PREPARATION (material needed): Information about volcanoes: pictures, maps, graphs, books, lava rocks, etc.Materials for volcano construction: plastic or Styrofoam cups, Styrofoam plates, flour, salt, cream of tartar, alum, water, food coloring, dish detergent, baking soda, vinegar, mixing bowls, wooden spoons for mixing, wax paper, paper towels. TRANSITION/MOTIVATION: The teacher will review the information from the video tape emphasizing the volcanic segments. The teacher will show the students a completed volcano like the one they will produce in the group activity. TEACHING/LEARNING ACTIVITIES: (T) The teacher will present material on the layers of the earth, properties of volcanoes and the formation of the Hawaiian Islands. (C) The students will work in their cooperative groups to construct a volcano. (C) The students will first make a dough, measuring the ingredients and adding food coloring to achieve a desired color for their volcano. (C) The students will follow the recipe and instructions for producing a lava flow from their volcano. CLOSURE/EVALUATION: The teacher will circulate around the room assisting the groups and evaluating their work. When all groups have completed the activity, the teacher will instruct the students with the proper clean-up procedures. ASSIGNMENT: The teacher will assign the students to draw a picture of their group's volcano and record their observations of the lava flow in their Hawaiian journals. LESSON PLAN FORM-DAY THREE TEACHER: Mark S. Smith DATE: Day Three TIME: SUBJECT: Integrated Social Studies, Science, Math TOPIC: Hawaiian Islands GOALS/RATIONALE: The students will understand the facts and principles of the history of the people and culture of the Hawaiian Islands. The students will participate in a group activity to explore the Hawaiian culture and customs. OBJECTIVES (behavioral, instructional, performance)/OUTCOMES: The students will be able to explain the migration of the Polynesian people and other nationalities which populated the Hawaiian Islands. The students will understand the time line of the history of the Hawaiian culture. The students will work in cooperative groups to plan a luau. The students will work in cooperative groups to prepare a shopping list and maintain a budget. ADVANCE PREPARATION: Information about the history of the Hawaiian culture: books, artifacts, pictures, petroglyphs, etc. Sample items to be used at the luau: lei, fruit, etc. Shopping lists and budgets for each group. TRANSITION/MOTIVATION: Review the information in the video tape about the people of the Hawaiian Islands. The teacher will introduce the idea of a luau at the conclusion of the unit to excite the children to learn more about the culture and customs. TEACHING/LEARNING ACTIVITIES: (T) The teacher will present information about the culture and history of the Hawaiian people, pointing out the books and artifacts located in the Research Learning Center. (C) The class will discuss the customs. (C) The class will work in their groups to discuss and compare the family life in Hawaii with their own. (C) The groups will discuss their shopping list and preview their budget. CLOSURE/EVALUATION: The teacher will circulate around the room assisting the groups with their planning. At closure, the groups will share their family comparisons with the entire class. ASSIGNMENT: The teacher will assign the students to watch in the newspaper for grocery adds that may advertise the items on their shopping list. LESSON PLAN FORM-DAY FOUR TEACHER: Mark S. Smith DATE: Day Four TIME: SUBJECT: Integrated Social Studies, Science, Math TOPIC: Hawaiian Islands GOALS/RATIONALE (cognitive-affective): The students will know specific facts about the natural resources, wildlife, plantlife, rain forest and national parks of the Hawaiian Islands. The students will listen attentively to a video tape about the rain forests. The students will participate and complete a group activity creating replicas of animal life native to the Hawaiian Islands. OBJECTIVES (behavioral, instructional, performance)/OUTCOMES: The students will discuss in their groups the information presented in class and the video tape.The students will list the natural resources, wildlife, plantlife native to the islands.The students will list the animals that live in the rain forest and the rain forests' importance in the ecosystem. The students will work cooperatively in groups to make tropical fish using art materials. ADVANCE PREPARATION: Information about the Hawaiian Islands' natural resources and national parks. Video tape about rain forests and their importance in the ecosystem. Materials to make tropical fish: construction paper, markers, felt, pipecleaners, glue, tape, string for hanging. TRANSITION/MOTIVATION: The teacher will ask the class what they already know about rain forests. They will discuss the responses. TEACHING/LEARNING ACTIVITIES: (T) The teacher will present the information about the natural resources of the islands, wildlife, plantlife, and national parks. (T) The teacher will point out the information available at the Research Center pertaining to the topics. (C) The students will view a video tape about rain forests. (C) The students will assemble into their cooperative groups to discuss the film. (C) The students will list the wildlife native to the islands, the plants, fish, etc. (C) The students will work in their cooperative groups to make tropical fish using materials provided. CLOSURE/EVALUATION: The teacher will circulate around the room assisting and evaluating the groups. At the end of classtime, the groups will report to the class their lists and discuss the findings. The teacher will hang the fish in the classroom. LESSON PLAN FORM-DAY FIVE TEACHER: Mark S. Smith DATE: Day Five TIME: SUBJECT: Integrated Social Studies, Science, Math TOPIC: Hawaiian Islands GOALS/RATIONALE (cognitive-affective): The class will listen attentively and show interest to a guest speaker.The class will write a well organized advertisement for a trip to the Hawaiian Islands. OBJECTIVES (behavioral, instructional, performance)/OUTCOMES: The class will ask questions of the guest speaker about her experiences in the Hawaiian Islands. The class will create an advertisement for the Hawaiian Islands emphasizing the information learned from the guest speaker. The class will write thank you letters to the guest speaker pointing out the information they learned from her visit. ADVANCE PREPARATION: Confirm with the guest speaker two to three days in advance. Any material or equipment the guest speaker may need; television, VCR, podium, table for materials. TRANSITION/MOTIVATION: The teacher will introduce the guest speaker and the class will welcome her. TEACHING/LEARNING ACTIVITIES: (C) The students will listen to the guest speaker and ask questions about the material she presents. (C) The students will work in cooperative groups to write an advertisement promoting travel to the Hawaiian Islands. Their goal will be to highlight the aspects of Hawaii they would most enjoy and encourage other people to visit for the same reasons. They should include picture in the advertisement. CLOSURE/EVALUATION: The teacher will circulate around the room assisting and evaluating the groups. At conclusion of the class period, the teacher will collect the advertisements and post them outside of the classroom in the hall. ASSIGNMENT: None UNIT GOALS I. The students will understand the facts, principles and basic concepts about the Hawaiian Islands, its volcanic formation, its history, people and culture, importance of Pearl Harbor in WWII, natural resources, wildlife, business and industry. II. The students will work in cooperative groups to explore the Hawaiian Islands. III. The students will work in active learning centers. IV. The students will create artistic replications of the information they study. V. The students will experience Hawaiian customs. UNIT OBJECTIVES I. The students will discuss and explain the information gained by watching video tapes in class. They will ask questions, analyze and compare the material. The students will record and reflect on the information they through written expression in journals. The students will understand the historical time of the Hawaiian Islands. The students will identify the parts of the volcano, the layers of the earth, the names of the islands, the wildlife and plantlife, and the natural resources. II. The students will work in cooperative groups to construct a volcano and make the dough for the project. The students will work with their group to research their island and prepare a report. The students will plan a luau and shop within a budget for the food. The students will discuss with their groups the information presented in class and make comparisons to share with the class. The students will work with their group to write an advertisement for travel to Hawaii. III. Active learning center will in place throughout the unit. The students will rotate to the centers within their groups to complete the activities. Learning Centers Activities include: identifying, measuring, defining, matching, locating, sequencing, art, reading, research, adding and subtracting. IV. The students will work with their cooperative group to construct a volcano. The students will make leis for the luau. The students will make tropical fish to decorate the classroom. The students will make petroglyphs figures. V. The students will plan and experience an authentic Hawaiian Luau. This will be the capstone to the unit complete with native food, dress and music. LESSONS DAY ONE - INTRODUCE UNIT, VIDEO TAPE DAY TWO - VOLCANOES, CONSTRUCT, PLAYDOUGH DAY THREE - PEOPLE & CULTURE, INTRO LUAU, SHOPPING LIST DAY FOUR - NAT RES, RAIN FOREST, VIDEO, MAKE FISH DAY FIVE - GUEST, ADVERTISEMENT- POST ON WALLS RESOURCE BOOKS Bramwell, M. (1986). Volcanoes and earthquakes. New York: Frank Watts Inc. Branley, F. M., & Simont, M. (1985). Volcanoes. New York: Thomas Y. Crowell. Carpenter, A. (1979). The new enchantment of America - Hawaii. New York: Regensteiner Publishing Enterprises, Inc. Carroll, L., & Carroll, R. (1965). Danny and the poi pup. New York: Henry Z. Walck, Inc. Carson, J. (1984). Volcanoes. New York: The Bookwright Press. Day, G. A., & Stroven, C. (Eds.). (1959). A Hawaiian reader. New York: Appleton-Century-Crofts, Inc. Funai, M. (1972). Moke and Poki in the rain forest. New York: Harper & Row. Gibbon, D. (Ed.). (1985). Hawaii - a picture book to remember her by. New York: Crescent Books. Hiroa, T. R. (1964). Arts and crafts of Hawaii. Bishop Museum Press. Jacobsen & Kristensen. (1986). A family in Hawaii. New York: The Bookwright Press. Laschever, B. D. (1959). Getting to know Hawaii. New York: Coward-McCann Inc. Lee, W. S. (1966). The islands. New York: Holt, Rhinehard and Winston. Newman, S. P. (1960). Liliuokalani, young Hawaiian queen. Indianapolis: Bobbs-Merrill Co. Inc. Slepian, J. (1987). Something beyond paradise. New York: Philomel Books. Swenson, J. M. (1963). A book to begin on - Hawaii. New York: Holt, Rhinehart and Winston. Wilson, H. (1963). Last queen of Hawaii, Liliuokalani. New York: Alfred. A. Knopf. Wood, J. (1991). Volcanoes, fire from below. Milwaukee: Gareth Stevens Children's Books.

Hawaii Wedding

Hawaii Wedding Resort - Best Honeymoon Resort - Resort Info - Weddings - Overview The best wedding and honeymoon resort, Mauna Lani Resort at Kalahuipua'a welcomes you. It would be an honor to welcome you and your friends & family to Mauna Lani on this very special occasion. Our beautiful weather and tropical sunsets will truly compliment your special day. We offer comprehensive services for weddings, vow renewals and honeymoons. We’ll create and take the worry out of weddings and replace it with adventure, romance and the maximum quotient of nuptial bliss. For guest accommodations, please call Hotel Reservations at (800) 367-2323 for promotional rates. Please call the Wedding Department directly if you would like to book 10 or more guestrooms per night, as we offer Wedding Parties special group room rates at substantial savings. As guests of Mauna Lani Bay, you may select one of the many beautiful sites: panoramic ocean views, ancient royal fishponds, tropical garden settings and many others reminiscent of Old Hawaii. printable information Honeymoon / Wedding Registry: Register your wedding/honeymoon for free and show your family and friends all that you want to enjoy at Mauna Lani Resort. It works just like a gift registry, except that your friends and family can give you money toward your dream honeymoon instead of, say, a toaster! The perfect, unforgetable gift. You can register for free, and your friends and family can either contribute towards your stay at Mauna Lani, or your favorite extras (Spa treatments, Rounds of Golf, Dining, etc.) Aloha! Do you have a question about weddings we can personally assist you with? Site Map

Hawaii Cruise

Chang Family Foundation Hawaii Cruise WAYNE OGIMACHI Senior Pastor of Lighthouse Christian Church in Bellevue, Washington STEVE GREEN Christian Music Artist, Former Dove Awards Artist of the Year MICHAEL CHANG Professional Tennis Player, 1989 French Open Champion JULY 4-11 2004 FRIENDS AND FAMILY CRUISE IN THE HAWAIIAN ISLANDS with MICHAEL CHANG & STEVE GREEN Dear Friends, My family and I would like to invite you to spend a week with us experiencing one of the most stunning places on earth. We're taking an exciting cruise to the Hawaiian Islands and would love for you to join us! Departing from Honolulu, we will discover the exotic paradise islands of Kauai, Hawaii, Maui, and Oahu. Not only will this be a wonderful opportunity for you to build new friendships, it will also be a special time to gather with family and old friends. It'll be a great time of fellowship on top of some fun-filled, refreshing times of worship. I will also be sharing about my experiences both on and off the court, and I hope that the time you share with us will be a good time of encouragement and blessing. God has been incredibly faithful over the years and it's my hope that you would come away with a greater understanding of how much each of you are dearly loved by Christ. So come join our family as we take a break from our busy lives and enjoy a time of relaxation and renewal. After all, life is not just about hard work. It's about love and finding fulfillment in life! Take care and we hope to see you and your family in Hawaii!!! Sponsored by the Chang Family Foundation For seven days next July, there will be a touch of excitement in the sea air, as each day will be filled with adventure touring the Hawaiian Islands. You will be able to experience the beauty of the Islands while sailing in the comfort of the Norwegian Cruise Lines Pride of Aloha. Norwegian Cruise Lines is one of the top rated cruise lines in the industry. You will sure to be treated with the best service, food and entertainment the cruising industry has to offer! There is something for everyone on this cruise. Picture yourself in any one of these fabulous activities offered: Learn the latest tennis serving techniques from Michael and Carl Chang Challenge others in basketball, volleyball and/or the golf tournament Take part in the special Children's Program preformed by Dove Award artist Steve Green Participate in daily morning devotionals led by Pastor Wayne Ogimachi Join in the many Inspirational Topics and Seminars Be a part of the professional exercise classes Join us on this once in a lifetime cruise around the Hawaiian Islands! This cruise is sponsored by the Chang Family Foundation. The mission of the Chang Family Foundation is to introduce the good news of Jesus Christ to the World through local and international program, and to grow and nurture people in their personal relationship with God. About the Ship | Itinerary | Cruise prices | Terms & Conditions | Reservation | FAQ | Hotels | Transportation