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Hundreds of rentals in California, Florida, Hawaii, Colorado, Maine, Michigan and Vermont. www.greatrentals.com Hapuna Beach Prince Hotel The Hapuna Beach Prince Hotel overlooks one of the best beaches in America, and each of the spacious guest rooms feature spectacular ocean views and private lanais. www.worldwidevacations.com House of Fountains Beautiful Lahaina Maui Hawaii bed and breakfast. Come on by and view our cosy B & B, which is located in Lahaina on the Island of Maui in Hawaii. We also do Hawaiian Weddings. www.alohahouse.com Ideal Vacation Rentals Ideal Vacation Rentals contains web pages of privately owned vacation properties in various regions of the world such as Hawaii, Mexico, USA, Canada, Australia and Europe.Find your ideal vacation destination or if you are an owner list with us for just $5.00 per month. www.idealvacationrentals.com Kauai Bed & Breakfast ~ Waonahele Hawaiian plantation home over looking all of Kapaa and down to the Pacific blue. 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Find cruises, vacations, tour companies, honeymoon packaages, cruise specials and travel tips all here. oakdaletravel.com Personal Touch Travel Specializing in but not limited to Family Travel. Certified Travel Counselor on staff, with certification in Bahamas, Fiji, Cruising, Scandinavia,Hawaii, Caribbean, and Skiing debgio-ctc.com Pleasant Holidays Pleasant Holidays Travel Agents site. Make online bookings to Hawaii and receive comission with valid ARC#! Fast and easy to use. www.pleasantagents.com Scarlett Travel Vacation Specialist in Cruise, Cruises, and Cruising, and Tour packages Caribbean, Europe, Disney, Florida, Las Vegas, Hawaii, Australia, Tahiti, England, Scotland, Ireland. Priced for all budgets. Carnival, Princess, Royal Caribbean, Holland, Crystal, Seabourn. www.scarlettravel.com Sea Cruise International Travel Agency We are specializing in Group and Leisure travel. 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Surf camps www.lcasurf.com NJoy Travel All beach resort destinations, descriptions, pricing, hot specials for Hawaii, Caribbean, Mexico, Europe, Florida for couples, families, honeymoons, groups, corporate, meetings/events ~ Ask for your FREE price quote !! www.AllBeachResorts.com Travel Traditions We specialize in leisure travel to various destinations, such as Caribbean, Mexico, Hawaii, Europe, South Pacific and Cruises. Check our priceswww.traveltraditions.biz www.traveltraditions.biz Sailing the Dream Sailing adventure makes a perfect companion reading for Hawaii and Tahiti. ISBN 1-929317-99-9. www.sailingthedream.com Travel Escapes South Pacific Travel Specialist-Tahiti,Fiji,Cook Islands & Hawaii-Romantic Honeymoom and Family Getaways www.travel-escapes.com Aloha Hawaii Healing Retreats Seven Day all inclusive holistic recovery programs for abuse, eating disorders, grief, health issues, and spirituality. Aromatherapy massage, Acupuncture, Hypnotherapy, workshops, Reiki, field trips, gourmet meals, and lot's of aloha. www.weddings-in-hawaii.com international vacations inc best vacation deals to mexico,hawaii,carribbean,europebook on line your one stop travel shop. www.internationalvacation.com Destination Hotels & Resorts Destination Hotels & Resorts offers distinctive, independent, premiere accomodations from Hawaii to the United Kingdom. We specialize in offering first-class lodging plus superior amenities such as spas, golf and dining, plus productive meeting space. www.destinationhotels.com An Hawaii Hotel Looking for a vacation in Hawaii? Choose from a great selection of hotels in Honolulu, Kahului, Lihue and other locations. www.anhawaiihotel.com HotelReservation.Com Make hotel/motel reservations and book lodging accommodations at Hotels,Resorts and Bed and Breakfast Inns from New York to Hawaii. 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Come see us.www.traveltraditions.info www.traveltraditions.info Waldron Steamship Ltd., Inc. Shipping and Port agents in Hawaii. www.waldronsteamship.com Rocky Mountain Vacations Offers discount air-inclusive ski packages to all major Western ski resorts – US and Canada (and a Hawaii package). Snow reports, resort descriptions, shuttle, cars, accommodations, and wholesale airfare from major US cities - available at our website. www.rocky-mountain-ski-vacations.com thegolfdeal.com Golf Packages for the traveler interested in destinations throughout the US. Myrtle Beach, Florida, Pinehurst, Hilton Head, Arizona, Las Vegas, California, Hawaii, Williamsburg, Ocean City Maryland, Atlantic City and Virginia Beach are among the discounted packages and trips you can bid on. www.thegolfdeal.com Kauai Presents Movie Tours Journey to some of the world's most famous movie locations aboard our luxurious 'theaters on wheels'. Hawaii's most famous and fastest growing tour company. "See Kauai Through Hollywood's Eyes". www.hawaiimovietour.com Tahoe Trips & Trails Tahoe Trips & Trails offers First Class Lodge based Hiking and Multisport Tours in Lake Tahoe, Southern Utah, The Grand Tetons, Hawaii, California Wine Country, and Mammoth Lakes www.tahoetrips.com Travel Traditions We specialize in vacations to several destinations, such as Caribbean, Mexico, Hawaii, Europe, South Pacific and Cruises. Check us out. www.traveltraditions.net www.traveltraditions.net Hill Barrett Travel Vacation.Com http://hillbarrett.vacation.comTravel Agent Redmond Washington Leisure Travel Agency United States exoticdestinations Hawaii Wildlife Safaris Kenya Tanzania Romantic IslandsSeychelles Hawaii Fiji Tahiti Australia Europe Vacation.com hillbarrett.vacation.com Oahu Guide Packages Know where to go and what to do before you arrive in Hawaii.Includes many money saving coupons and maps. Plan your vacation fun before you leave home! oahuguidepackage.7h.com The Hawaiian Luau Luau recommendations and everything you need to know about this traditional feast! www.hawaii-luaus.com Hawaii Visitors and Convention Bureau Find everything you need for a perfect vacation in the Hawaiian Islands. Information on Accommodations, Attractions, Activities, Dining, Shopping, Golf, Weddings and Honeymoons. Searchable Calendar of Events. www.gohawaii.com 123 What A Trip FREE Money Saving Travel coupons. Save BIG $$$ on: Vacation Packages, All-Inclusive Resorts, Cruises, Tours, Honeymoons, Europe, London, Disney, Caribbean, Hawaii, Italy, New York, Paris, Mexico, Las Vegas, Branson, whatatripvacations.com adventures on the Big Island of Hawaii Website of the Big Island of Hawaii with 2000 high resolution photos, 3 hours of vintage Hawaiian music, lots of stories, maps & 200 pages of Hawaiian history. bigadventures123.com Travellogs Jourlnals of personal travels to Europe and the Bahamas. Hawaii to come next! www.travellogs.com Ailani - With Love and Aloha Ailani Hawaiian Music CD - With Love and Aloha for the visitor to Hawaii. www.ailani.net All Hawaii Vacations All Hawaii Vacations is an extensive Hawaii vacation resource center. Hawaii hotel, condo, resort information and reservations, maps of Hawaii, Hawaii photo gallery, plus much more. all-hawaii-vacations.com Blossoms Hawaii Lei Greetings,Fruit Baskets, Flowers delivered to your freinds or family visiting Hawaii for the special occasion blossomshawaii.com Blue Hawaii Weddings We coordinate weddings, receptions, honeymoons and activities for all the islands in Hawaii. From simple to elegant affairs, unusual requests, customized wedding venues, and much more. www.bluehawaiiweddings.com Book It Hawaii Book your Hawaiian vacation activities and attractions online before you leave home. Sunset cruises, dinner shows, horseback riding, helicopter rides, historic sighseeing tours, and more are available on Oahu, Maui, Kauai, and the Big Island. www.bookithawaii.com BTravelHawaii-Most comprehensive Hawaii travel deals Offering great Hawaii travel deals and packages, Travel to paradise. www.btravelhawaii.com Charley's Taxi Charley's Taxi is Hawaii's premier taxi company.Packages for airport, family vacations, weddings or honeymoons. www.charleystaxi.com Coconut Info Software and Publishing Coconut Info offers computer software since 1986 for learning Hawaiian language, including proper pronuncation of place names. www.coconutinfo.com Ekahi Tours Inc. Maui sight seeing tours. See Hana, Maui's rainforest, Haleakala, Maui's volcano or Kahakuloa, a placed untouched by time. Also subscribe to our free news letter which deals with Hawaiian history and culture. www.ekahi.com Hawaii Products Aloha! Welcome to the Hawaii products website. Your main source link to Hawaii’s manufactured products. Whether it be books, music, art, crafts, gifts, food, fashion or flowers, that unique product is waiting for you. hawaii-products.com Hawaii State Vacation Planner Hawaii's largest, most comprehensive online travel planner. Complete listings of hotels, car rentals, B&B, and activity companies. Contains maps, wedding info, event calendar, beautiful photography, original editorial content, and more. www.bestplaceshawaii.com Hawaii Travel Bureau Traveling to Hawaii ? Plan your vacation with Hawaii travel professionals ! We offer discounted rates on airfares, hotels, car rentals and Hawaii travel packages. www.hawaiitravelbureau.com Hawaii Vacation Rental-Leilani Leilani 3bed, 3bath or 2 bed, 2 bath offers you a private oceanview vacation rental with a charming Hawaiian style decor. www.hawaiikona.us Hawaii Vacations Network Discount Hawaii Vacations - save on Hawaii vacations, honeymoons, cruises and travel packages to Maui, Kauai, Oahu, Waikiki, Hawaii, Lanai and Molokai www.hawaii-vacations-network.com Hello Hawaii We offer wholesale rates at over 100 hotels,resorts and condos in Hawaii. Wholesale rental car rates and airfare from US mainland available as well. Customer service is our top priority! www.hellohawaii.com Maui Busy Bee Maui vacation guide. Planning your Maui Hawaii vacation. www.mauibusybee.com Maui Condominium and Home Realty Maui, Hawaii vacation condominiums and home rentals. Inexpensive resort homes and condos for your hawaiian vacations at hotel room and suite prices. www.mauicondo.com Pagewise The sites of Kauai; It's majestic mountains, rushing waterfalls, and cool, clear streams flowing into the Pacific Ocean are just some of the beautiful sites you'll find on this Hawaiian island. www.lysands.com Paradise Cruise, Ltd. The Star of Honolulu is Hawaii's largest and newest sunset dinner cruise ship, hosting up to 1.500 guests, offering romantic weddings at sea and unforgettable morning and evening cruise packages. www.starofhonolulu.com Pleasant Hawaiian Holidays Trips to Hawaii with Online Booking. Win a free vacation. Descriptions and Pictures of the Hawaiian Islands with vacation packages. 2hawaii.com Polynesian Adventure Tours Professionally narrated, full and half-day sightseeing tours featuring scenic highlights of Oahu, Hawaii, Maui & Kauai by the Islands' premier touring company. polyad.com R&C Hawaii Tours, Inc. The site where your travel begins www.rchawaii.com Sacred Journeys for Women Womens eight day Hawaii Pilgrimage includes 7 nights accomodation at an ocean view retreat center, All ground transportation, Delicious vegetarian meals, All day trips, Entrance fees to national parks and place of interest, Ceremonies, circles and workshops, Dolphin boat swim and snorkel practice www.sacredjourneys.com The Hawaii Map Interactive map of Hawaii Island with over 100 panoramic photographs of beaches, volcanoes and places of interest including Kona, Hilo and Volcano National Park. A virtual tour of sightseeing in Hawaii. Can be embedded for free in any site. www.the-hawaii-map.com Tom Barefoot's Cashback Tours All the tours and activities of Hawaii are categorized by island, type of tour, and other criteria including price. Photographs and complete discriptions are included as well. In addition receive a 10% discount on all tour arrangements. www.tombarefoot.com Ukuleles Hawaii Ukuleles Hawaii makes quality koa ukuleles for the Hawaii and around the world. Purchase online or visit our store in Waikiki. www.ukuleles.com AskAboutMaui.com - Online Deals and Specials Discount Maui vacation packages from Pleasant Hawaii. Online pricing and reservations for condos, hotels, cars, airlines all right online for all the Hawaiian Islands. www.askaboutmaui.com Hawaii Golf Deals If you’ve always dreamed of playing golf in Hawaii or if you’ve played there before and hope to save a few bucks so you can play even more on your next trip, then you’ve come to the right place. www.allhawaiigolf.com therealhawaii Eco-Cultural Excursions Native Hawaiian eco-cultural excursions. Native guides lead guests to little known Hawaiian sacred lands as well as some of the most remote ecological spots in the islands. www.therealhawaii.com United State Travel.com United State Travel Grand Canyon National Park Bryce Canyon Zion Canyon California Empire State Building New York Florida Hawaii USA Geography USA History North Rim South Rim Colorado River American www.unitedstatetravel.com Start Another Search: | London Hotels | Cheap London Hotels | Cheap Hotels UK | Cheap Hotels World wide | Travel Search Engine |

Hawaiian Jewelry & Gift

ShareASale.com and Hawaiian Jewelry and Gift Collection 8% Commission on every sale! We are 100% Parasite Free. Lifetime Cookies. Get commission for life on returning customers. Hawaiian Jewelry & Gift Collection welcomes you to join our affiliate program. You can now partner with the leader in Hawaiian jewelry and gifts. This is a great opportunity for you to make mony when visitors click on a link or banner on your website and then make a purchase at our website. We also do allow partners to get commissions on their own purchases...buy Hawaiian jewelry and gifts at discount prices! With our average sale at $150.00 for our Hawaiian 14k gold and sterling silver jewelry you can enjoy big commissions by partnering with us. Free shipping for all orders over $50.00, lifetime warranty on all our jewelry and 30 day money back guarantee. It's free. There is no cost, risk, or obligation so join today and start making money! Hawaiian Jewelry and Gift Collection has teamed up with ShareASale to offer a simple affiliate signup process, so that you can begin earning commission payments from your website as soon as possible. If you already have a ShareASale username and password, please login here, and you will be added to our program. Username: Password: Otherwise, if you are new to ShareASale, please fill out the form below in order to join: The process to setup an Affiliate Account is a simple 5 step process that begins with a selection of your username and password. In the future, you will use these selected words to access your ShareASale.com Affiliate Account. Create your Username: Create your Password: The second piece of information that we need from you in Step 1 - is the country of your residence. This is the country where you actually live, and where checks will be sent to you. What country do you live in? Please Choose... United States of America Canada Australia Albania Algeria American Samoa Andorra Angola Anguilla Antigua/Barbuda Argentina Armenia Aruba Australia Austria Bahamas Bangladesh Barbados Belarus Belgium Belize Bermuda Bolivia Bosnia Botswana Brazil British Virgin Islands Bulgaria Burkina Faso Burma Burundi Canada Cambodia Cameroon Canada Cayman Islands Chad Chile Colombia Comoros Congo Costa Rica Croatia Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Estonia Ethiopia Fiji Finland France Georgia Germany Greece Guadeloupe Guam Guatemala Guernsey Guinea Honduras Hong Kong Hungary Iceland India Indonesia Ireland Israel Italy Jamaica Japan Kenya Kuwait Latvia Liechtenstein Lithuania Luxembourg Macedonia Madagascar Malaysia Malta Martinique Mauritania Mauritius Mexico Monaco Mongolia Montenegro Morocco Mozambique Namibia Nauru Nepal Netherlands New Zealand Niger Nigeria Norway Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Romania Russia Rwanda Saint Lucia Samoa Senegal Serbia Sierra Leone Singapore Slovakia Slovenia South Africa South Korea Spain Sri Lanka Sweden Switzerland Taiwan Tanzania Thailand Togo Trinidad And Tobago Tunisia Turkey Tuvalu Uganda United States of America Ukraine United Arab Emirates United Kingdom United States of America Uruguay Venezuela Vietnam Zaire Zambia Zimbabwe Please Note: Membership applications are reviewed by our staff for acceptance, and you will typically receive an email from us within 24 hours from the time that you confirm your application (by confirmation email). Our Membership Review Team will review your site for the following things in order to accept you into our network: Quality Site Design Top-Level-Domain (i.e., www.yourdomainname.com) (not required but recommended) Website Language (We only accept sites in English) Prospective ability of your site to drive traffic to our Merchants Any illegal, porn, hate, etc... on your site, or on sites that you link to Other misc. factors Decisions made by share a sale .com about membership applications are final, but you are free to re-apply if you wish in the future, should your application not be accepted. Please provide as much detail as possible when applying so that we can review your application accurately.

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

Hawaii Volcanoes National Park,

Hawaii Volcano, Volcano Hotels - Directory VolcanoHotels - Accommodations & Lodging at the Hawaii Volcanoes National Park So you want to visit the Volcano? GREAT CHOICE!! Only one mile from the entrance to Hawaii Volcanoes National Park, the tranquil Village of Volcano has a variety of Hotels, Vacation Houses, Inns, and B&Bs. Volcano is a romantic peaceful place where you get away from the noise, traffic, and city lights so commonly found elsewhere. You don't find any big hotels in Volcano, but instead smaller charming places that will bring you back in time when life seemed to be simpler. Relax, enjoy, and have a great time visiting this beautiful piece of paradise. All featured Hotels, Vacation Houses, Inns, and B&Bs meet our strict requirements to qualify as "Volcano Choice" Lodging. We know each owner / operator personally and they all take great pride in offering you a comfortable place to stay for your next Volcano vacation. Painting by local artist Kina Kam If you are not sure which place would best suit your needs, just let us know what you are looking for via email and we will be most happy to assist you in selecting the right place just for you. When it comes to fashion the local opinion is in general: "comfort is more important than fashion". Most days it is best to dress the "layered look" as it can be cold in the morning with temperature in the low 50s, and then as the day goes on temperatures generally climb to around the 70s. Due to being at an elevation of about 3800 feet, and our much cooler weather, there are no mosquitoes or other bugs in Volcano which are found at sea level. The weather can change very quickly from bright sunshine to tropical rain, and right back to bright sunshine. Even within our own town sometimes you can have rain on one side and sunshine on the other side of the Village, which is referred to as having "micro" climates. Living in Paradise, we take the weather as it comes. Without some rain once in a while we would not have the tropical lush Hapu'u forest that Volcano is known for. Cardinals, Hawaiian Hawks, Ohia Trees with bright Red Lehua Blossoms, Nene Goose, a Volcano, Steam Vents, Lava Tubes, and so much more. What more can we ask for? We love Volcano, and we hope you will enjoy your visit to the place we call "home" . VOLCANO HOUSE: There is only one hotel in the Hawaii Volcanoes National Park, which is the Volcano House Hotel. The Volcano House does have the exclusive concession to operate a lodging facility in the Hawaii Volcanoes National Park. If you are interested in reservations at the Volcano House, please call them at 967-7321. Their website is www.volcanohousehotel.com . All the Bed and Breakfast places and vacation houses included in our directory are within 1-3 miles of the Hawaii Volcanoes National Park, so there are lots of wonderful places in the same general area as the Volcano House. For Island activities and adventureinformation visit our other website www.islandsource.com ........................... Volcano Lodging 800-908-9764

Hawaii

IronmanLive.com: Top Stories IRONMANLIVE.COM COMING EVENTS Fit Facts: New Exercise Guidelines, Muscle Tone, Perfect Bra Fit Finally, women have exercise guidelines based on actual studies of women. Until now, doctors have used activity assessment standards based on research done only on men, essentially making educated guesses where women are concerned. Lawn Looks To Improve On A Stellar 2005 After her best year of triathlon racing, New Zealands Joanna Lawn has moved home to focus on improving her results from last year with a new coach and a new sponsorship deal. Ironmanlife.com Ironmanlive managing editor Kevin Mackinnon has news on Ironman Lanzarote, Ironman New Zealand and Ironman South Africa, along with another Ironmanlive radio show with Greg Welch and more Ironman Champions Pick Their Spots Theres been a flurry of race announcements this week: Van Lierde will be in Lanzarote, Al-Sultan is South Africa bound, Brown and Lawn will defend in New Zealand, and Faure and Kramer are going back to Ironman France-Nice. Welchys World of Ironman In another of his hilarious columns, Greg Welch looks back at how Ironman gradually developed into the truly international sport that it has become. Youve come a long way, baby! Body Composition Analysis In this weeks nutrition column, Jennifer Hutchison outlines some of the methods used to check your body composition. Its Final! World Triathlon Corporation Announces Final Standings for 2005 Ford Ironman World Championship INTERNATIONAL STORIES The XV Ironman Lanzarote On 20 May, i.e. exactly 4 months to go we will celebrate the 15th edition of the Ironman Lanzarote Canarias Triathlon. Talent Wins Out Nick Munting chats with Australias latest Ironman winner, the fast talking, faster racing Mitch Anderson. The Long Way Back Nick Munting catches up with Ironman Western Australia champion Angela Milne, the latest in a fast growing list of Aussie female Ironman winners Thunder subsides as Aussies Anderson and Milne storm to victory Australia's very own Angela Milne and Mitch Anderson were winners at Ironman Western Australia, overcoming both a competitive field and challenging weather conditions to do so ... Ironman Western Australia The Final Official Ironman Of 2005 Ironmanlives resident Aussie, Nick Munting packs his trusty Dell laptop, and heads west to record the second edition of Ironman Western Australia this weekend, the final Ironman qualifier of 2006. JOIN OUR EMAIL LIST IMPORTANT INFO Carbo/Award Tickets -- 2006 Qualifying Races Ironman | Connect 2006 Lottery Application 2005 Lottery Winners Volunteer Registration Passport Membership TV Schedule 2005 Kona Contestant Information Guide (English) (German) Kona Volunteer Form Kona Application For Media Credentials 2005 Ironman Sports Medicine Conference General Information FAQ Sponsors/Licensees TRAINING ARTICLES Speed and Distance Training ART DOC Testimonials from Triathletes TRI TIP OF THE WEEK CYCLING NUTRITION CONTACT US — ADVERTISING INFORMATION — PRIVACY POLICY — JOB OPENINGS — MEDIA CENTER 64.49.219.117 Ironman Triathlon and the M-dot are registered trademarks of the WorldTriathlon Corporation (WTC). Any use of these marks without the expressedwritten consent of WTC is strictly prohibited.