Hawaiian quilt. Hawaiian quilting

Hawaiian Quilts Collection, Quilting, Wall Hangings, Patterns Hawaiian quilts are unique to the world, a birth of beauty from the blending of Hawaiian and American tradition and culture. Tapa cloth, made from bark of the Wauke tree, was the only cloth available to the early Hawaiians. Making this cloth was an intricate part of Hawaiian culture. It took many days of hard work for the Hawaiian women to make and design tapa, which was stacked to make bedding. The first recorded introduction of quilting to Hawaii was in 1820 when the first missionaries arrived in Hawaii. A group of royal Hawaiian ladies sat on the deck of the sailing ship Thadeus, dressed only in wrapped tapa, where missionary ladies gently showed the art of quilting. The very creative and innovative Hawaiians soon developed a unique quilting style which closely reflected their own culture and traditions, giving birth to the beautiful, more intricate Hawaiian quilt. Hawaiian quilting patterns traditionally reflect objects of nature or everyday household items that evoke the memory of loved ones. Things such as Plumeria blossoms, hair combs worn by Princess Kaiulani, or a Ginger lei. In general, Hawaiian quilt patterns do not use humans or animals in their designs. Hawaiian families treasure their quilts as possessions of great significance. It was traditional for a new quilt to be made for a bride or as a present for a new grandchild. The Hawaiian quilt symbolizes an attachment and a love for Hawaii shared by people throughout the world. [Hit Counter] " i-resetvalue="88888" startspan -- June 1998 1999-2001 Hawaiian Quilt Collection Comments?

Hawaiian Recipes 4 recipes

Tuna / Hawaiian | Recipe*zaar ADVERTISEMENT - Remove ads with Recipezaar Premium You are Here: Home > Tuna > Hawaiian Get our free newsletter Eater's Digest : | Sign in Home Recipes My Stuff Community Tools Marketplace Help Search: All Recipes Only My Cookbook by Ingredient by Recipe ID # Kitchen Dictionary Member Names for advanced... Organize your recipes online Recipezaar Premium only $24.95 — Take the Tour Tuna Hawaiian Recipes 4 recipes sorted by most recently posted highest rated photos fastest to make alphabetical Top 40 Tuna Hawaiian Recipes | Recently Reviewed Tuna Hawaiian Recipes | ( what is this? ) Search within this set: Filter results by category: ( What is this? ) You do not have JavaScript enabled so the category list below will not function properly. Please click "what is this?" above for more information. Remove all filters Course Appetizers Condiments, etc. Lunch/Snacks Main Dish Salads Side Dishes Main Ingredient Eggs/Dairy Cheese Seafood Fish Saltwater Tuna Shellfish Lobster Crab Vegetables Meat Pork Cuisine North American Mexican United States Southern Creole Southwestern Tex-Mex Western Californian Central American Caribbean Costa Rican Guatemalan Honduran Oceania Hawaiian European Southern (Mediterranean) Spanish Preparation Equipment Refrigerator Presentation Finger Food Served Cold Simple Time to Make Technique No Cook Occasion Dinner Party Holiday/Event Non-Religious Independence Day Seasonal Fall Spring Summer Winter Taste/Mood Romantic Spicy To Go... Potluck Dietary Free of... Gluten-free High in... High Calcium High Protein Lighter Fare Low in... Reduced Carbs Very Low Carbs Maui Ahi Poke by Mauisurfer (2 reviews) Here is a simple delicous recipe that will amaze your friends and family. If you love Sashimi you will die over this recipe. Give it a try and let me know what you think. I have never met anyone who hasn't asked me for the recipe. Enjoy and A Hui... #90880 Save to My Cookbook The Best Seafood Salad by Secret I looked through all of the seafood salad recipes on here and although they all looked delicious I thought that I would try making my own with some ideas from the other seafood salad recipes that I seen on here and this turned out excellent. I... #42869 Save to My Cookbook Ahi Shoyu Poke with Limu/Onion by Kirstin in the 'Couv (1 reviews) this is a great hawaiian appetizer - a friend from the islands told me about it and it is one of my favorites!!! #29919 Save to My Cookbook Ceviche with Ahi Tuna by Top Banana (1 reviews) This is my own creation using both modern and traditional ceviche methods. The key of course is fresh fresh Ahi. There's nothing better. Like 'butter'. chef@restaurantbeast.comOne of the reasons that a really terrific Ceviche is , well, really... #27396 Save to My Cookbook Having Trouble? Try these... Search within these results for: Use the Category List on the left to narrow results. Post a Request for the Recipe and we'll help you find it. Ask a chef your question in our Cooking Q & A forum. ADVERTISEMENT Remove ads with Recipezaar Premium Your Ad Here ADVERTISEMENT - Remove ads with Recipezaar Premium Back to Top | E-mail this Page You are Here: Home > Tuna > Hawaiian Your Account My Stuff My Cookbook My Shopping List Edit My Profile Premium Membership Logout Recipes Browse Categories Browse Cookbooks Search Request a Recipe Post Your Recipe Recipes A-Z Explore Community Forums Marketplace Site News A Random Recipe Recent Searches Help F.A.Q. Support Forum Cooking Q & A Forum Kitchen Dictionary Measurements Convertor Contact Us Fine Print Terms of Service Privacy Policy About Us Jobs Add Recipes to Your Site Advertise Here © 1999-2006 Recipezaar 10.0.0.2 Page generated in 0.08 seconds 0.01,0.07, Page generated in 0.05 seconds 0.00,0.03,0.02,0.00,

Lahaina Luau, Front Street,

Old Lahaina Luau, Front Street, Lahaina, Maui - Hawaii Diary - May 2000  You are here: About > Travel > Hawaii / South Pacific for Visitors > Maui / Molokai / Lanai > Maui > Old Lahaina Luau, Front Street, Lahaina, Maui - Hawaii Diary - May 2000 Travel Go Hawaii Essentials Which Hawaiian Island Suits You Best? Clickable Map of the Hawaiian Islands Beach Guide Hawaii Pictures Clickable Map of Maui, Hawaii Topics A Hawaii Vacation Planner Big Island of Hawaii Kauai Maui / Molokai / Lanai Oahu / Honolulu / Waikiki South Pacific Culture, History & Language Hawaii Lodging Hula Luau Maps and Weather Pearl Harbor Photos, Video & Cams Recipes Shopping and Gifts Buyer's Guide Tastes of Paradise from Hilo Hattie HilHilo Hattie Dresses and Sarongs Multi-Day Guided Tours Top Hawaii Guidebooks Top Maui / Molokai / Lanai Guidebooks Forums Help FREE Newsletter Sign Up Now for the Hawaii / South Pacific for Visitors newsletter! See Online Courses   Search Hawaii / South Pacific for Visitors Hawaii Diary 2000 Part 9: Old Lahaina, Luau, Front Street, Lahaina, Maui Thursday evening we attended the Old Lahaina Luau, widely recognized asHawaii's oldest and most authentic luau. The luau has moved its location since our lastvisit. It is now located on the beach on Front Street in Lahaina near the Cannery Mall. Hawaii Diary 2000 Part 1: Overview Part 2: Arrival, the Hard Way Part 3: Mighty Mo and Downtown Honolulu Part 4: Circle Island Adventure on Oahu Part 5: Oahu's Leeward Shore Part 6: Oahu in Pictures Part 7: Off to Maui Part 8: West Maui's Rugged North Shore Part 9: Old Lahaina Luau, Lahaina, Maui Part 10: In Celebration of Canoes, Lahaina, Maui Part 11: Maui's Kihei Coast Part 12: Haleakala and Upcountry Maui Part 13: A Day of Rest on Maui Part 14: Molokai for a Day Part 15: Hana, Maui and Beyond Part 16: Sunset Sail in Paradise Part 17: Hawaii Diary 2000 Retrospective The evening begins with a flower lei greeting and cocktails.There is anopen bar throughout the evening. All drinks are included in your fee. All seats arepre-assigned, so there is no need to try to beat the crowds in order to get a good seat.What you might wish to consider is making your reservation well in advance of your trip toHawaii. That, above all else, will ensure you a good seat for the after-dinner show. Craft Demonstration Photo by John Fischer During this part of the evening you can wander the grounds, watch Hawaiiancraft demonstrations and take in a beautiful sunset. At around 6:30 the imu presentation is held where the Kalua Pua`a isunearthed from its underground oven. Kalua Pua`a Photo by John Fischer The pork has been cooking since morning in this traditional Hawaiianmethod of preparation. As you return to your seat, your host escorts your table to the hale a`i(eating house) where many traditional Hawaiian and western foods are served buffet style.Traditional luau favorites include chicken long rice, mahi mahi, poke (marinated raw ahituna), lomi lomi salmon (salmon bits with tomatoes and onions), haupia (coconut pudding)and of course, the Kalua Pua`a. Next Page After Dinner Entertainment Page1, 2 From John Fischer , Your Guide to Hawaii / South Pacific for Visitors . FREE Newsletter. Sign Up Now! Advertisement Most Popular Nudist Beaches in Hawaii Hawaii Photos Hawaii Pictures Life's a Beach in Hawaii - Our collection of photos of peopl... Hawaiian Island Scorecard What's Hot Top Picks in Hawaiian Coffee Kamehameha the Great Kalua Pig Waikiki Beach, Oahu - Life's a Beach in Hawaii - Hawaii Beac... Best Beaches 1999 Related Topics Air Travel Cruises Honeymoons / Romantic Getaways Surfing / Bodyboarding Travel with Kids   Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2006 About, Inc., A part of The New York Times Company . All rights reserved. Around About Tips to Losing Weight Guide to Distance Learning How to Travel for Less PHOTOS: Italy PHOTOS: Hybrid Cars What's Hot Top Picks in Hawaiian Coffee Kamehameha the Great Kalua Pig Waikiki Beach, Oahu - Life's a Beach in Hawaii - Hawaii Beac... Best Beaches 1999 Headlines 2006 Special Packages on Kauai For travelers considering a visit to the Garden Isle of... Plumeria Photos from Hawaii Plumeria is the most common flower that you'll find in... You Won't See This Sign at Home! This certainly isn't a sign that you've ever seen near... Atlantis Submarine Tour Maui Since I had just experienced the Atlantis Submarine Tour on...

Hawaii THE ISLANDS OF

Aloha-Hawaii.com: Hawaii Content on All Subjects | What to Do! January 2006 | aloha-hawaii.com : statewide Search for articles: Within this site All of Hawaii THE ISLANDS OF HAWAII Aloha and welcome to a place that can take you on an image-packed tour of Hawaii or bring you just the information you need. Use the navigation tools to pick an island, a category or an interesting feature article. Get to your Hawaii topic fast by typing a keyword in the Hawaii search engine in the upper right hand corner. Click for more...>> HELICOPTER TOUR While there are many ways to explore Hawaii, few experiences can match an>> KAUAI HOTELS There are a number of accommodation options on Kauai, ranging from opulent>> POIPU SPECIALS Poipu Beach, Kauai, the sunny side of paradise; a perfect string of crescent>> WAIKIKI Its exciting. Its very nameWaikikiis enough to transport you to another>> MORE FEATURED ARTICLES: > Hawaii Weather > Kauai > Downtown Oahu > Oahu > Hanauma Bay > Haleakala > Kalaupapa > Lanai > Kilauea Volcano BEST MAPS Get Around Hawaii with 32 Detailed Maps of All Islands POIPU, KAUAI!! Great Deals & Fabulous Places On Kauai's Sunny Side!! POIPU, KAUAI!!! BEST ACTIVITIES and attractions statewide. Click here for a free guidebook. SNORKEL KAUAI Holoholo offers the best ocean adventure to Napali & Niihau YOUR AD HERE aloha-hawaii.com will bring qualified customer to your website! BOOK YOUR VACATION TODAY WITH ALOHA-HAWAII.COM. CLICK HERE! Vacation Rentals , Airline Tickets , Rental Cars , Travel Rebates , Cruises , Destination Guides Site Map | Contact Us | Submit a URL | Advertising Info | Privacy | Terms & Conditions ©2003-2004 Media-HI, Inc. All rights reserved. Designed & produced by: Tsunami Marketing . -- --

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