Hawaii rental Wailea Ekahi

Rentals Hawaii vacation rental - condo / house - Wailea - Maui Hawaii Kihei - Maui Hawaii Waikoloa - Hawaii Hawaii Makaha - Oahu Hawaii Kapalua - Maui Hawaii Punalu'u - Oahu Hawaii Kaunakakai - Molokai Hawaii vacation condo or house rental Home Page = USA Vacation Rentals = Hawaii Vacation Rentals Rentals in Hawaii Vacation Rental Properties A new window will open for each individual rental property clicked on. (#) - pictures - availability calendar Vacation Property for rent in Hawaii include: (cities are added as listings become available) 2006-01-25  Kapalua - Maui Makaha - Oahu Wailea - Maui Kaunakakai - Molokai Punalu'u - Oahu Kihei - Maui Waikoloa - Hawaii Kapalua - Maui Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Kapalua - Maui Hawaii vacation rental Kapalua Ridge Oceanview Condo Ocean and Sunrise Views (3) Listing #100 Kapalua - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 4: Weekly Rate (USA Dollars): $1120.00 - $1330.00 Kaunakakai - Molokai Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Kaunakakai - Molokai Hawaii vacation rentals Luxury Oceanfront Condo Adults Only - No Smoking (3) Listing #146 Kaunakakai - Molokai Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 2: Weekly Rate (USA Dollars): 735 - 735 Kihei - Maui Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Kihei - Maui Hawaii vacation rental Sugar Beach Oceanfront Condo 5 Miles of Open Beach (1) Listing #198 Kihei - Maui Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): $875.00 - $1435.00 Kihei - Maui Hawaii vacation rentals Ground Floor Ocean Front Deluxe Condo with Master Suite Listing #71 Kihei - Maui Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Daily Rate (USA Dollars): US$152 - US$219 Makaha - Oahu Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Makaha - Oahu Hawaii vacation rental AFFORDABLE & BEACHFRONT MAKAHA Spectacular 180 Ocean View (3) Listing #255 Makaha - Oahu Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 2: Weekly Rate (USA Dollars): $795 - $945 Punalu'u - Oahu Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Punalu'u - Oahu Hawaii vacation rentals Hawaii Beachfront Rentals Oahu's North Shore in Punalu'u (3) Listing #121 Punalu'u - Oahu Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): $795. - $995. Waikoloa - Hawaii Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Waikoloa - Hawaii Hawaii vacation rental Waikoloa Beach Resort OceanView Unit (3) Listing #215 Waikoloa - Hawaii Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $1050 - $1050 Wailea - Maui Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Wailea - Maui vacation rentals Wailea Ekahi Village 20E Beautiful Beachfront Location (3) Listing #240 Wailea - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 5: Daily Rate (USA Dollars): $195 - $240 Wailea - Maui Hawaii rental Wailea Ekahi Village Condo 20A 2 Bedroom Maui Owner Rental (3) Listing #405 Wailea - Maui Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Daily Rate (USA Dollars): 335 - 390 Wailea - Maui Hawaii rentals Wailea Ekahi Ocean View Condo Oceanfront Village (3) Listing #98 Wailea - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 4: Weekly Rate (USA Dollars): 1365 - 1540

Molokai > Maunaloa >

West Molokai Resort - Maunaloa - West Molokai Resort Reviews - TripAdvisor West Molokai Resort Sign in • Sign up Home > United States > Hawaii > Molokai > Maunaloa > Maunaloa Hotels > West Molokai Resort Maunaloa tourism: Overview Hotels Flights Attractions Dining Deals Forums Maps, etc. Search (e.g., Boston hotels, Las Vegas, Paris art museum) Maunaloa Maunaloa Overview Maunaloa Hotels West Molokai Resort All Maunaloa Hotels Flights to Maunaloa Maunaloa Deals Maunaloa Attractions Maunaloa Restaurants Maunaloa Forum Maunaloa Maps Maunaloa Discount Hotels Maunaloa Vacation Packages West Molokai Resort Molokai e-mail this page to a friend Traveler Reviews Write a review . What was your experience with West Molokai Resort? Tell others what's hot and what's not. Maunaloa West Molokai Resort Kaluakoi Road West End Maunaloa, Molokai, Hawaii 96770 United States Deals on Maunaloa Hotels The Lodge at Molokai Ranch Beach Village at Molokai Ranch Castle Kaluakoi Villas Ke Nani Kai More Maunaloa Hotels Paniolo Hale BeBack Hawaii West Molokai Resort Read more Maunaloa tourism West Molokai Resort #6 of 7 hotels in Maunaloa Kaluakoi Road | West End, Maunaloa, Molokai, Hawaii 96770, United States Sponsored links * Hotel deal search: West Molokai Resort West Molokai Resort : Save on nearby hotels Expedia.com Don't just travel. Travel right! Related search results: Maunaloa Molokai Hotels & Resorts www.HawaiiHotelsReservations.com Great Rates & Free Night Specials! Book Online or Call (888) 782-9722 Molokai, Hawaii Vacation www.molokaibeachhouse.com Molokai Beach House, rent beautiful furnished 3 bdrm oceanfront home. Maunaloa : Hotel Deals from $168 Expedia.com Don't just travel. Travel right! All results: View all 49 Maunaloa travel deals TripAdvisor Traveler Reviews Have you been to West Molokai Resort? Be the first to write a user review and tell others about your experience! From Around the Web: West Molokai Resort Expert Guidebooks (1) Title Source "West Molokai Resort" Wcities.com Forums Get candid advice from real travelers! Title # of Replies Most Recent Reply Molokai : "Trip to Molokai" 4 replies 7:05 pm, Jan 20, 2006 Molokai : "mule ride" 18 replies 6:58 pm, Jan 20, 2006 Molokai : "no rental cars available" 8 replies 6:57 pm, Jan 20, 2006 Go to the Maunaloa Forum Post a forums topic about West Molokai Resort Share your travel savvy! Join a discussion... Title # of Replies Time/Date Posted Molokai : "what "Ualapue" means to me." no replies 6:59 pm, Jan 12, 2006 Molokai : "scuba diving molokai" no replies 8:38 pm, Jan 10, 2006 Molokai : "scuba diving molokai" no replies 8:37 pm, Jan 10, 2006 Browse Maunaloa discussions Research Other Maunaloa Hotels West Molokai Resort not what you're looking for? Find out about other Maunaloa hotels , or check out Maunaloa hotel deals ! More Information on Travel in Molokai Explore our site to find travel information and unbiased reviews on Maunaloa tourism , restaurants , attractions , maps and much more. Sponsored links * Hot deals: Maunaloa Maunaloa : Low Hotel Prices Made Easy The faster, easier way to find the hotel you want. Just Orbitz and go! Orbitz.com Maunaloa : Great Hotel Rates! finds you low prices where you need to stay! Just click - you're there. CheapTickets.com Maunaloa : Low Vacation Prices Made Easy The faster, easier way to find the hotel you want. Just Orbitz and go! Orbitz Vacations Maunaloa : Affordable Vacations on Hotwire Get a discounted all-in-one rate and go! Hotwire.com View all Maunaloa deals Free Newsletter Interested in West Molokai Resort and Maunaloa ? We'll send you weekly updates with new articles, reviews and special deals. Just enter your e-mail address: Hotel owners: expand your listing About TripAdvisor TripAdvisor provides unbiased reviews, articles, recommendations and opinions on West Molokai Resort , Maunaloa. Recommendations for hotels, resorts, inns, vacations, travel packages, travel guides and lots more! Visit TripAdvisor's international sites: About Us | Membership | Site Map | Become an Affiliate | Top Cities | Hotel Reservations | Hotel Deals | TripAdvisor Gear Popular Hotels: 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , by city TripAdvisor Recommends: Las Vegas hotels , London hotels , Paris hotels , Rome hotels , New York City hotels , Chicago hotels , Orlando hotels © 2005 TripAdvisor, Inc. All rights reserved. TripAdvisor Terms of Use and Privacy Policy . * TripAdvisor, Inc. is not a booking agent and does not charge any service fees to users of our site... ( more ) TripAdvisor, Inc. is not responsible for content on external web sites.

Oahu Home Search Maui

Hawaii Real Estate, All Honolulu Oahu real estate in Hawaii. Hawaii Real Estate Site offers - Hawaii MLS Search Home Oahu Home Search Maui Home Search Big Island Hawaii Home Search Kauai Home Search Home Financing Contact Us Featured Properties Hawaii Real Estate Oahu MLS real estate search All Honolulu Oahu real estate & homes for sale. Maui MLS real estate search All Maui real estate & homes for sale. Kauai MLS real estate search All Kauai real estate & homes for sale. Hawaii MLS real estate search All Big Island real estate & homes for sale. Search Any MLS Area and Receive Automatic Email Updates! Welcome to Hawaii MLS Home Finder. This website features the best Hawaii real estate MLS search for homes, condos and land available. We have worked hard to ensure this is the only site you will ever need. It is easy to use and navigate through Hawaii real estate searches. We have specialized agents in all the Hawaiian islands, presenting the best Hawaii homes and condos for sale on a daily basis. If you are searching for Hawaii real estate, you have come to the right place. Whether buying or selling in Hawaii, we are at your service. You can use Hawaii MLS search technology to view all homes available for sale on Oahu, Maui, Kauai & Hawaii. With unmatched expertise in Internet marketing technologies, "American Dream Realty" offers buyers and sellers maximum exposure combined with a personal touch. The Hawaii MLS Homefinder Team can help you find the finest Hawaii real estate available. A Few Facts About The Hawaiian Islands Hawaii was discovered by Polynesian settlers between the 3rd and 7th centuries. Also later by James Cook in 1778. Admitted in the Union Austust 21, 1959, as the 50th state. The Hawaiian Islands are a string of islands that consist of six major ones and they are: Oahu - Known as the meeting place. Maui - The Valley Isle. Kauai - The Garden Isle. Hawaii - The Big Island. There are Molokai and Lani in Maui county as well. Hawaii is known as the Aloha State and has a population of apprximately 1,257,000. The Hawaiian Islands also enjoy great weather year around being in a Subtropical climate. Our site allows you to search all Hawaii real estate including Oahu real estate, Honolulu Real Estate, Kauai, Big Island and Maui real estate. We specialize in the City & County of Honolulu Real Estate on the island of Oahu. We have partners on every island to help all your Hawaii real estate needs. We look forward to helping you locate your dream home here in the Hawaiian Islands. Hawaii Real Estate | Hawaii Homes For Sale | Oahu Real Estate | Oahu Homes For Sale | Honolulu Real Estate | Honolulu Home Sales | Hawaii Luxury Homes | Kona Real Estate | Big Island Real Estate | Mililani Real Estate | Hilo Real Estate | Kailua Real Estate | Maui Real Estate | Maui Homes For Sale | Wailea Real Estate | Makena Real Estate | Kapalua Real Estate | Kauai Real Estate | Kauai Homes For Sale | Hawaii Mortgages | Kaneohe Real Estate | Lanikai Real Estate | Waikiki Real Estate | Kahala Real Estate | Hawaii Kai Real Estate Useful Hawaii Resources – Mortgage Resources – Useful Resources – International Realtors – Real Estate Related Resources How to join real estate referral network Realtor Directory By States and International AK AL AR AZ CA CO CT DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY National Real Estate Services - Real Estate Agents Real Estate Glossary of Terms A B C D E F G H I J M N M N O P Q R S T U V W Z Real Estate Marketing The use of and access to the information on this site is subject to the terms and conditions set out in our legal statement. Web site produced by CyberSunshine.com [Member Login]

waikiki beaches including sand,

Waikiki Beach Guide Hawaii Islands Hawaii Islands Waikiki Beach Guide South Pacific Resorts Hawaii Resorts XYZ Search Our Site: Site Map South Pacific Travel Guides - South Pacific Islands Review Fiji Islands - Samoa Islands - Tonga - Cook Islands - Tahiti Islands Hawaii - Micronesia - Niue - Tuvalu - Tokelau - Easter Island - New Zealand Solomon Islands - Vanuatu - New Caledonia - Australia Hawaii Travel Guide: Review of waikiki beaches including sand, snorkeling, swimming and waikiki beach resorts in Square Mile, Diamond Head, Ala Moana and Honolulu. Waikiki beach is the most famous of all the Hawaii beaches. It is almost perfect in every way - long days of endless sun, fine golden sand, excellent surfing and body surfing, a long stretch of shallow sandy bottom lagoon ideal for swimmers, both inexperienced and experienced, protected areas with no waves and exposed areas with frolicking waves, lots of water activities from catamaran cruises, hobby cat sailing, paddle boats and snorkelling trips and most of all, lots of people, lots of high rise hotels with fantastic views, lots of restaurants and good nightlife. Waikiki Beach is located on the sheltered south coast of Oahu a few miles to the east of downtown Honolulu. Waikiki stretches for almost four miles in an almost unbroken stretch of soft white sand and has over a hundred high rise hotels to choose from and lots of smaller inns and units for rent but only a few of these are absolute beachfront. Waikiki beach stretches for over 2 miles and has several different facets. The eastern side of Waikiki is dominated by the protruding cement pier known as "The Slippery Wall" where surfers and body surfers show their grit by surfing right up to the pier, and sometimes making it clear over the wall. The wall is a man made structure to help protect sand erosion and the beach here is officially called Kuhio Beach. This saltwater swimming pool breaks the surf and allows for calm swimming in any conditions making it ideal for families with small children. A little further east of the pier, away from Waikiki, is Kapiolani Park with its lovely walkways through trees and picnic tables. The beach here is much quieter if you want to get away from the crowds and the swimming good. The wall stops near the flower-adorned statue of Duke Kahanamoku Statue, the reveered royal surfer of the early 1900's. The statue marks the spot where surf lessons are given on the beach and boards of all sizes are rented. The surf at this point is the most popular along Waikiki Beach and whilst the surf is never dangerous, stray surf boards and racing outrigger canoes have caused many accidents. Although the surf at Waikiki is not the most challenging on the island, it is certainly the most reliable. Winter surf is moderate whereas the raging winter surf on the north shore is for experienced surfers only. And when the surf on the north shore goes completely flat in summer, the surf at Waikiki remains good. Waikiki was where the Hawaiian royalty would come to during summer for their surfing and relaxing. Up to this point, the beach is open to the shore front and main road, but to the west of here, hotels claim the beach front and the main road is forced inland from the beach. However, public access to all beaches is allowed and even the grand resorts do not object to passers-by walking through their properties. Several catamarans and racing outrigger canoes are available for rides around the Waikiki surf at this point. The beach gets progressively narrower until just beyond the famous original Waikiki Hotel, the Pink Royal (now Sheraton) where high tide comes right up to the seawall. The beach then opens up again and is officially called the Fort DeRussy Beach and reaches its widest point near the crescent shaped bay holding back Ala Wai Harbour. Here the sea is usually dead calm and great for swimming with sandy bottom and shallow water. Casual water activities are also popular. Beyond Ala Wai Harbour is the equally attractive setting of Ala Moana Beach Park with its paved pathways, cove beach, joggers and fishermen and views of Downtown Honolulu but a stone throw away. Although Waikiki has almost all Oahu's accommodation, there are lots of other lovely beaches around Oahu which can be explored by car. Waikiki Beach Resorts Listings Hawaii Tour Companies Other Recommended Websites: Beautiful Pacific - South Pacific Holidays fiji resorts ; cook islands resorts ; samoa resorts ; tonga resorts ; tahiti resorts South Pacific Pictures fiji pictures ; cook islands pictures ; samoa pictures ; tonga pictures ; tahiti pictures ; hawaii pictures Back to the Top Tourist Information Weather - Flights - Arrival Getting Around - Money Festivals - Facts - Travel Agent Holidays Planner Weddings - Beaches Snorkelling - Cruises - Golf Restaurants Hawaii Travel Guide Oahu Travel Kauai Travel Maui Travel Big Island Travel Lanai - Molokai Hawaii Beach Guide Waikiki Beach Kauai Beach Maui Beach Big Island Beach Accommodation Sightseeing Tours Top 10 Attractions Hawaii Resort & Tour Directory Adventure Activities Scuba Diving - Surfing - Sailing Fishing - Kayaking - Hiking eco-tourism History - Culture - Nature Village Visits - Handicrafts Whale Watching Backpackers Guide Hawaii Map Hawaii Pictures Other Travel Resources Pacific Travel Guides is a south pacific travel publisher providing free and unbiased tourist information on the Internet as well as coffee table photographic books to help travellers plan their holidays. Please note that we are not a booking agent and are unable to offer personal advice, recommendations or a booking service; nor are we set up to answer email enquiries about the region. Contact Our Preferred Agent: Beautiful South Pacific Resorts Disclaimer Company Info Advertising Options Last Updated 12 December 2005 © Pacific Travel Guides Albert Bridge Road London SW11 4EL England Also in Nadi and Rarotonga Contact Us

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