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 Basics Gear

MauiQueen.com - Guide To Maui - Snorkeling Visitors Currently Online: 131 Maui Weather: Absolutely Gorgeous i News Broadcast: Off The Air i News Broadcast: On The Air Live Video of Maui Maui In 20 Minutes Live Internet Broadcast Archives Preferred Vendors Link Directory Link To Us Review A Restaurant Review An Accommodation Hawaiian Photography Maui Weddings Maui Activities Maui Condos Horoscopes Desktop Wallpaper MauiGuide Index From The Editors From The Publisher Introduction Accommodations Night Life Walk On The Wild Side General Information Sights and Activities Hawaii Weddings Restaurants Map And Directions Snorkeling Guide Golf Guide Privacy Statement MauiGuide Editors About MauiQueen.com January 2006 EVENTS Sun Mon Tue Wed Thu Fri Sat 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 Upcoming Events 26-29MELE SERIES PRESENTS: JAKE SHIMABUKURO Archives February 2006 January 2006 December 2005 November 2005 October 2005 September 2005 August 2005 July 2005 June 2005 May 2005 April 2005 March 2005 February 2005 January 2005 December 2004 November 2004 October 2004 September 2004 August 2004 July 2004 June 2004 May 2004 April 2004 March 2004 Site Map Member Maui Chamber of Commerce This weblog is licensed under a Creative Commons License . Home Maui Guide Maui Mini Snorkeling Guide Maui Mini Snorkeling Guide Download PDF Version Maui Snorkeling Basics Gear Up! Danger In The Deep Maui Snorkeling Picks West Maui South Maui Molokini Crater Maui Snorkeling Basics: GEAR UP! No worries. You will not have a problem finding quality snorkel gear (mask, snorkel and fins) to rent or buy on Maui. Locals warn against trying to save a few bucks…it’s not worth it. You don’t want to go to Kmart or Wal-Mart for your gear, unless you want to be frustrated with the performance. The last thing you need is your mask filling with water, or pinching your face while you are trying to experience the serenity and beauty of Maui sea life…it kind of throws a wrench in the whole thing, you know? Get yourself down to a dive shop. I recommend The Maui Dive Shop (phone: 808-879-3388) or Captain Nemo’s (phone: 808-891-0500). They both have a few locations around the island for your convenience. The crew members at these shops are not only knowledgeable, but friendly and helpful. They will help to custom fit you with gear that you should have no problems with during your stay. Back To Top | Download PDF Version DANGER IN THE DEEP! Okay, so you don’t want to think about the spooky stuff, or that there can be any harm done in a little snorkeling. We understand…but hear us out. There are many snorkel hot spots that are a little “secluded”, and while these are fantastic and magical areas, please realize that seclusion is not always a good thing. Always take a buddy with you, make sure your cell phone has reception in the area, and don’t leave your common sense on the plane. Nicole at the Maui Dive Shop recommends that if people are going to be doing snorkeling on their own (unguided) that they only snorkel at Maui beaches that have a lifeguard on duty. She wants to remind people that while dive shop crews are knowledgeable, they usually don’t know the specifics for all of the beaches on a given day—conditions change and the crew has been in the SHOP all day. A lifeguard on the other hand knows the condition of his or her beach and can give you the lowdown. As a side note: Fish, like women, are attracted to shiny things…to reduce your odds of getting assaulted in the water by little nibblers or…uh…BIG biters, take your jewelry off before entering the water. “R-E-S-P-E-C-T…find out what it means to me” You’re going to hear a lot about “respecting the aina (land)” during your stay. This respect should be carried over to the ocean. If you’re going to remove things from the water, it’s best to return them. Be gentle with the sea life and remember that we are guests in their “home”, not the other way around. Have fun out there and happy snorkeling! Back To Top | Download PDF Version Maui Snorkeling Picks: WEST MAUI Black Rock (The Sheraton): Black Rock is a fun beach in general. Good swimming, great lounging, fantastic snorkeling. There is a huge lava outcropping that is loaded with coral. It’s also a fun place to do a little “cliff” jumping (off of the lava outcropping). If you are on Hwy 30 in Kaanapali, turn toward the ocean onto Kaanapali Parkway. There is free beach access parking, but it’s usually full. I think it’s easiest to just park at the Whalers Village shopping center. It is paid parking, but you can always go into the mall and buy a bottle of water and get your ticket validated. Kahekili Beach Park (Airport Beach): The nice thing about Airport beach is that there are a lot of facilities—parking, showers, change rooms, restrooms, picnic areas, BBQ’s. The water is generally very calm and there is a lot of reef where you can see some great coral…where there is coral, there is fish…so you’re good to go. To get there from Hwy 30, turn onto Puukoili Rd. It is just north of mile marker 25 Kapalua Bay: The experts say that the best snorkeling at Kapalua Bay is on the North side of the beach (that would be to your right if you’re facing the ocean). It’s also a nice beach to hang out at. The currents outside of the bay can get very strong and dangerous so it is highly recommended that you keep your snorkeling inside the bay. On Hwy 30 you’ll see the Napili Plaza. Turn toward the ocean on Napilihau St. Then turn right at Lower Honoapililani Rd. Drive about a mile to the Napili Kai Beach Club. Turn toward the ocean when you see the shoreline access sign. Honolua Bay: Okay, so it’s more of a surf spot…but when the water is calm, and the surfers are bummed, it’s an absolutely fabulous place to snorkel. There are real nice coral formations and your chances of spotting turtles (honu) are excellent. It may not be the best snorkel spot if it has been rainy for the past few days—run-off really ruins the visibility here. From Hwy 30, heading north of Napili, go about a half mile past mile marker 32. Back To Top | Download PDF Version SOUTH MAUI Kamaole Beach Parks I, II & III: These beach parks are great places to spend the day—lots of grass to picnic on, facilities galore and great weather just about 365 days of the year. Snorkeling can be fun, although sometimes the waves and undertow at these beaches can be big and strong. Nicole at the Maui Dive Shop says that they often recommend these beaches to snorkelers because there is a lifeguard on duty for ocean info and safety. If you’re heading south down South Kihei Rd, the beach parks will be directly to your right. You can’t miss them. If you’ve hit the Kihei Boat Ramp, you’ve gone too far. La Perouse: This is Maui snorkeling at its finest. On a non-windy day you will be sure to see lots of fish and turtles. Want to swim with the dolphins? If you head out early enough, there is a pod of dolphins that cruise the area almost every morning. It’s a magical place with a sacred feel to it. Just make sure you take a friend with you as there are no lifeguards. Also, make sure your cell phone works in the surrounding area so that you can call for help in case of an emergency. This place is a little off the beaten path. South of Wailea, past Makena, past the Ahihi marine reserve. You know your there because you’ll hit the end of the road….literally…and don’t even think about off-roading in that rental car. Back To Top | Download PDF Version MOLOKINI CRATER I never quite understood what the big deal about Molokini crater was until I actually went out there. It was then that I realized that it wasn’t over-rated (like I had assumed) but is truly awesome. Molokini is a crescent shaped crater that looks like a little island. If you’ve been in South Maui or Upcountry you’ve seen it… Anyway, you won’t get out there unless you go through one of the many tour companies. For info on various tours log onto www.ParadiseMaui.com . Lots of fish, spectacular views, the feeling of being in the middle of the Pacific Ocean. It’s fun, and a must for your stay on Maui. The only drawback is that there tends to be as many people out as there are fish. On one hand, it’s like a big party…on the other, if crowds bother you look for a company that tries to beat the crowds first thing in the morning. Questions? Comments? Want more information? Contact us! Back To Top | Download PDF Version

Hawaii Weddings Weddings &

Oahu Wedding Consultants: Wedding Consultants in Oahu, Hawaii Oahu Wedding Consultants Planning a wedding in Oahu? These businesses will help you make the most of your special day! Location: Home > United States > Hawaii > Oahu > Wedding Planner > Wedding Consultants #1 Hawaii Weddings Weddings & renewals on the beach at sunset for $95. Coordination of details provided. Address: . Oahu Hawaii 96815 Send an Email (15) Add to My TravelGuide! Tel: 1 808 235-6966 Edit Listing 1 & 1 Wedding by the Sea - Hawaii Aloha, Hawaii local Minister offering beautiful & spiritual ceremonies at beaches, tropical garden, deluxe hotel and more. Address: 21 Craigside Pl.#6D Honolulu HI 96817 Send an Email (12) Add to My TravelGuide! Tel: 1 808 521-2546 Edit Listing A Treasured Moment Wedding From the traditional to the beach wedding: have the ceremony bare foot in the sand, in a beautiful garden, waterfall, or in a church setting. Address: 3771 Lurline Dr., Honolulu HI 96816 Send an Email (14) Add to My TravelGuide! Tel: 1 808 734-8803 Edit Listing Aloha Beautiful Hawaii Weddings Wedding and Vow-renewal packages,Award winning photography and video. Address: 3762 sierra Dr, Honolulu Hawaii 96816 Send an Email (3) Add to My TravelGuide! Tel: 1 808 734-5088 Edit Listing Aloha Island Weddings Aloha Island Weddings provides planning and services for weddings in Oahu, Hawaii. Address: 2327 Liloa Rse Honolulu HI USA Send an Email (7) Add to My TravelGuide! Tel: 1 808 947-0060 Edit Listing Alohaforever Hawaii Weddings Affordable Hawaii Wedding packages with Hawaiian prayers and blessings at various wedding locations on Oahu including Waikiki and Honolulu area. Service includes flowers, photography, video, Hawaiian music, and transportation Address: 98-288 Kaonohi Street, #3902 Aiea HI USA 96701 Send an Email (5) Add to My TravelGuide! Tel: 1 808 485-2461 Edit Listing Site Map | Advertise With Us | Suggest a Site | Link to Us | Tell a Friend | Company Info | Contact Us ©1994-2006 World Web Technologies Inc. | Terms of Use | Privacy Policy

Oahu Molokai Lanai Maui

Hawaii's Official Tourism Site - Travel info for your Oahu vacation Choose a Category Calendar of Events Accommodations Activities & Attractions Dining Golf Services & Information Shopping Transportation Travel Professionals Weddings & Honeymoons Free Visitors Guide Hawaii Travel Tips Sharing Aloha Choose an Island All Islands Kauai Oahu Molokai Lanai Maui Hawaii's Big Island Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 04 05 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 04 05 Help me find... Calendar of Events Accommodations Activities & Attractions Dining Golf Services & Information Shopping Transportation Travel Professionals Weddings & Honeymoons Free Visitors Guide Hawaii Travel Tips Sharing Aloha Alternate Search Home > Culture & History > Oahu Kauai Oahu Molokai Lanai Maui Hawaii's Big Island Oahu’s rich cultural heritage may be something you seek out, but you’ll most certainly find it without even trying. There are several ways to soak up Oahu’s colorful history. Museums, temples, cultural centers and festivals just to name a few. Historical artifacts can be found at both the Bishop Museum and Iolani Palace, home to the last reining monarch, Queen Liliuokalani. Take in turn-of-the-century architecture with a stroll through Chinatown, or ride the trolley through Waikiki and you’ll see historical hotels such as the Sheraton Moana Surfrider and the Royal Hawaiian Hotel made famous in the early 1900’s. : Ancient Art of Surfing : Interactive Hula Dancer : Find Cultural Events : Historic Places M EETINGS & C ONVENTIONS | T RAVEL T RADE R ESOURCES | M EDIA C OMMUNICATIONS Corporate Information | Contact Us | Privacy Policy | Terms & Conditions | ©2005 Hawaii Visitors and Convention Bureau

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Read More Write a Review //-- Denim Place, Orlando, Florida - User Rating: "My Review of Denim Place, Orlando, Florida" - Charlene, Hoover, AL "I liked it so much that I wouldn't mind opening my own world of denim" Read More Write a Review //-- Add a Review //-- *Based upon recent reviews from BookIt.com™ users, and not necessarily the opinion of BookIt.com™ Clothing Shopping A'Ama Surf & Sport "A Big Island surf and sport shop." ADASA "Designer clothing and accessories for women." Alpine Shirt Company "Copper Mountain souvenir and gift shop." Alvin's Island of Destin "Shop til you drop at this one-of-a-kind tropical department store chain, featuring top name bikinis and swimwear, casual sportswear and the best gifts and souvenirs!" Alvin's Island of Panama City Beach Overall Clothing Shopping Rating: "Alvin's flagship store, The Magic Mountain Mall on Front Beach Road in Panama City Beach, even has daily live shark and alligator feedings!" View All Clothing Shopping Amazonias "Natural fiber, hand-knit sweaters." Back to The Future Gifts "Shop for Back to the Future gifts and souvenirs." Beastly Bazaar "Beastly Bazaar is a one stop shopping experience that you wont forget, bring back some memories from your Disney Vacation." Blue Room Surf & Sport "Blue Room is your one stop shop for anything surf or skim related. If they don't have what you need, they will be glad to custom order it for you, they also do repairs right in the shop, usually taking..." BoardWalk Character Carnival "Disney inspired apparel and merchandise." Boogie's "Shop and eat at Boogie's!" Breckenridge Hat Company "Pick up a funky new hat at this wonderful boutique shop." Breeze/Max "Ski and snowboard rentals inside Copper Mountain Ski Resort." Brown Derby Hat Shop "The name says it all." Canary in a Clothes Mine "Fabulous mountain fashions." Cartoon Store "Located in Woody Woodpecker's Kidzone area of Universal Studios Florida." Cats, Hats & Things "All things Cat in The Hat." Changing Attitudes "This is a great family shop to bring your family on your next vacation to Orlando Florida." Chepita "Aspen's unique jewelry store and art gallery." Chico's Overall Clothing Shopping Rating: "Exclusively designed casual clothing and unique accessories for women. Chico's is truly a unique retail environment." Cirque Du Soleil Shop "Purchase wonderful Cirque Du Soleil merchandise." Comic Shop "The Comic Shop inside Universal's Islands of Adventure." Copper Clothing Company "Pick up your Copper Mountain souvenirs." Copper Mountain Sports "Pick up all the newest equipment and clothing." Cures 'N Curiosities "Find the perfect Keystone Ski Resort souvenir." Cyber Image "Stop in Cyber Image for Terminator and No Fear gear." Dapy "Dapy is a unique shop with interesting items." Del Sol Orlando "Bring back the magic of your vacation in Orlando with Del Sol's SUN POWERED™ products. They have it all at Del Sol in Orlando from apparel to accessories." Denim Place Overall Clothing Shopping Rating: "Join the World of Denim/Denim Place on your next trip to Orlando for a fantastic shopping adventure." Designer Outlet "Locally owned for 9 years, shop where the locals do. Weekly shipments, a true outlet offering up to 50% to 75% off retail prices. Sizes XS-3X." DTV "DTV is a great place to do some shopping and find awesome and unique clothing." E.T. Toy Closet and Photo Spot "Shop for E.T. collectables!" ESPN Club Store "Pick up official ESPN merchandise." FABS "The shop has a well-deserved reputation for its low key, convivial atmosphere, where shoppers are treated as guests and served wine, raspberry iced tea, and chocolate chip cookies." Fashion Outlets "Fashion Outlets is located on I-15, exit 1, 35 minutes south of the Las Vegas Strip in the Primm Valley Resort." Fashion Show Las Vegas "Conveniently located off Interstate 15 at Spring Mountain Road and Las Vegas Boulevard (The Strip), across from Treasure Island." Fossil "Pick up your Fossil gear." Fresh Produce "Clothing for the whole family!" Funky Mountain Threads "Grab yourself some new funky clothes." Gallery at Bamboo "Shop for local Hawaiian art and gifts." Gasoline Alley "Find a fun beach outfit!" Goods "Clothing for men, women and children." Grand Canal Shoppes "The Grand Canal Shoppes is located on the 2nd level of the Venetian Resort Hotel and Casino on the Las Vegas" Gravitee "Snowboard clothing, gear and streetware." Great Adventure Sports "Sporting goods, ski rentals and much more!" Great Outdoor Clothing "Pick up a new ski jacket or fleece pullover." Hawaiian Shirts "It's all about attitude...being free...showing the world that you live life on your own terms. If you like a casual lifestyle, full of fun and adventure, Hawaiian Shirts can help you find the look you..." Hilo Hattie "A Hawaiian shopping tradition." Hilo Hattie's Overall Clothing Shopping Rating: "The Store of Hawaii" Honolua Surf Company Overall Clothing Shopping Rating: "Aloha! Welcome to Honolua Surf Company" Honolua Surf Company "Big Island style and fashion for the beach." House of Blues Company Store "Shop for House of Blues goods and gifts." House Of Lounge Overall Clothing Shopping Rating: "From luxurious designer lingerie and loungewear (HoL Private Label, Aubade, Cosabella, Le Mystere Mary Green, Gerbe and more) to decadent indulgences for the boudoir such as smoking jackets, martini glasses..." Islander's Outdoors "We carry: sandals and shoes by Reef, Rainbow, Rocket Dog, Roxy, Quiksilver, Oakley and Sanuk, watches by Roxy, Freestyle, Quiksilver and Oakley, sunglasses by Oakley, Smith, Spy and Hot Buttered, t-shirts..." Islands of Adventure Trading Company "Find items from all five of the Islands of Adventure!" Jaws Cart "Located inside the Amity area of the San Francisco section of Universal Studios Florida." Jurassic Outfitters "Jurassic Park and dinosaur items." Keystone Sports "A complete sporting goods shop featuring ski and snowboard sales, rentals and servicing." Lake Buena Vista Factory Stores Overall Clothing Shopping Rating: "Relax and enjoy the large Food Court while the kids play at the state-of-the-art playground." Lakeside Shopping Center Overall Clothing Shopping Rating: "At Lakeside Shopping Center it is easy to find what you are shopping for, not too large not too small just the right size." Las Vegas Outlet Center "Las Vegas Outlet Center is located just 2.5 miles south of the Strip." Las Vegas Premium Outlets "Las Vegas Premium Outlets is conveniently located directly off I-15, Exit 41 A, Charleston Blvd. West, only minutes from The Strip." Liz & Jane Clothes Overall Clothing Shopping Rating: "The collection represents their creative lifestyles--somewhat casual and inspirational. They take special interest in considering every garment as an art form that differs slightly from the next." Magazine Street "This 6 mile shopping strip stretches from the edge of the French Quarter to Uptown's Audubon Park. Along the way, you will find a host of unique shopping destinations for antiques, furniture, clothing..." Marty's For Kids "Mountain fashions for the little ones." Maui Shopping "Maui's premier beachfront shopping village" Mauna Kea Galleries "The largest inventory of vintage Hawaiian and Polynesian objects in the world." MIB Gear "All the Men in Black gear you can imagine." Mickey's Mart "Gifts for $10 or less!" Milky Way "A colorful and creative boutique clothing and gift shop." Molly's of Denver "Visit Molly's of Denver and treat yourself to the ultimate in downtown shopping for the savvy woman." Mountain Adventure Center "Ski gear and rentals." Mountain Adventure Center "Convenient ski and snowboard shop near the slopes." Mulberry Street Store "Great Dr. Seuss toys and gifts!" Nickelodeon Kiosk "Shop for your favorite Nickelodeon souvenirs after touring Nickelodeon Studios." Oakley "Pick up some new shades!" Old Town "The complex draws huge crowds on Saturday nights, when a free rock-n-roll concert and a parade of 300 vintage cars are offered." Overland Denver Colorado "We invite you to visit our beautiful store located in Writer Square on the corner of 16th and Larimer Street across from the Cheesecake Factory." Parker Ranch Center "The world famous Parker Ranch shopping center." Pepi Sports "Vail's Ski and snowboard shop." Planet Hollywood on Location "Shop for Planet Hollywood gifts." Pointe* Orlando Overall Clothing Shopping Rating: "Pointe*Orlando is the only place where your shopping bag can contain everything from the hottest designer clothing to the coolest glow-in-the-dark collectibles." Port Provisions "Universal Orlando gifts and souvenirs." Quiet Flight Surf Shop "Surf gear for everyone!" Quint's Surf Shack "Pick up beachwear and souvenirs at this beach shack shop." Rainforest Cafe Shop "Great Rainforest inspired gifts and toys!" Resortwear Unlimited "If your looking for last minute items, or want to treat yourself, stop into Resortwear Limited." Rockin R Ranch "Apparel, gifts and souvenirs." Scotch on the Rockies "Clothing, gifts and more from the British Isle." Shades of Crested Butte "Stylish eyeware for the whole family." Shaiken's Souvenirs "Pick up the perfect Universal Studios gifts at Shaiken's Souvenirs." Shipwreck LTD Overall Clothing Shopping Rating: "Shipwreck carries the latest in beach and evening wear, board shorts, bikinis and collectibles." Shirt Off My Back "Colorado's one-of-a-kind clothing store." Shirt Off My Back "Have your own T-shirt designed at this specialty shop." Shrek's Ye Old Souvenir Shoppe "Shop at this wonderful shop featuring everyone's favorite green ogre." Sig Zane Designs "Hand made Hawaiian fashion." Silver Screen Collectables "Shop for movie memorabilia, books and gifts at this shop inside Universal Studios Florida." Snake River Shirt Company "Keystone's Video Rental Store for the Family." Spider-Man Shop "Spider-Man merchandise for all ages." Suavecito's "Suavecito's also carries a wide range of Latino clothing for every occasion - from work to play, barrio to boardroom." Summer Sands "Summer Sands is also a great last minute item store, or if your looking for clothing and accessories." Sunset Shoes "Footwear for adults and kids including Birkenstock, other Euro-comfort name-brand shoes, sandals and more. Over 29 years giving personal, professional sit down fit." Super Walmart Overall Clothing Shopping Rating: "Come in if you need groceries, clothing, or the last minute items for your trip, and remember Wal-Mart is open 24 hours a day!" Surefoot "Custom sporting footwear in Breckenridge." Surefoot "Custom sporting footwear in Copper Mountain." Surf Hit "Great beach clothing and accessories." Team Mickey Athletic Club Overall Clothing Shopping Rating: "On your next Walt Disney World vacation come into Team Mickey Athletic Club in Orlando Florida." The Barney Store "All things Barney!" The Buzz Overall Clothing Shopping Rating: "Has Been in the clothing business for over 25 years and now have over 50 employees in 15 stores to help you with all of your needs." The Endangered Species Store "Items for the animal lover in all of us." The Forum Shops at Caesar's Palace "The Forum Shops at Caesar's Palace offer a unique atmosphere that simulates ancient Roman streets has no visual rival in the world." The Jane Shop "The only Mary Jane ski shop." The Marvel Alterverse Store "A comic book fan's store!" The Outpost Shop "On your Orlando Vacation stop into The Outpost Shop, where you will find unique items to remember your vacation by." The Shops at Wailea "Hawaii's Best Shopping in Hawaii's Most Beautiful Shopping Center" Thimbles & Threads "Clothing styles for the whole family." Trashy Diva "Don't expect trash at Trashy Diva! Find one of a kind, timeless Dresses, Sweaters, Blouses, Jackets, Coats, Lingerie, Jewelry, Handbags, Hats, Accessories, and items for the home and body." Twisted Pine Fur & Leather "Fur and leather coats and accessories." Two Skirts "Two Skirts is a women's boutique located in downtown Telluride, Colorado." Universal City Walk Overall Clothing Shopping Rating: "Bring the whole famil to enjoy the Universal Park or just the exitement of all the shopping." Universal Studios Store "Find all your Universal Studios souvenirs at this convenient shop." Universal Studios Store at Universal CityWalk Orlando "Universal Studios goods and gifts." Vail Ski Tech "For the last 15 years Ski Tech has been Vail's leader in quality, price and service. They are locally owned and operated with special emphasis on friendly and helpful service." West Portal Outfitters "Find the latest mountain fashion wear." Where the Buffalo Roam Overall Clothing Shopping Rating: "We are committed to providing our customers total satisfaction. Every time. Guaranteed." Winter Park Junior "Outerwear and clothing for the little ones." Wonders of the Wild "Thid is a great place to stop in and see some of the best that Disney has too offer." World Of Disney "The biggest Disney Character store!" 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