Waikiki BeachCam Sheraton Waikiki

Sheraton Waikiki - Starwood Hawaii Hotels & Resorts | weather at Waikiki is unavailable Select a Property WebCam Princeville Resort Sheraton Kauai Resort Sheraton Waikiki BeachCam Sheraton Waikiki SkyCam Sheraton Moana Surfrider The Royal Hawaiian Sheraton Maui Resort The Westin Kaanapali Ocean Resort Villas The Westin Maui Resort & Spa Sheraton Keauhou Bay Resort & Spa Select a property Sheraton Waikiki Sheraton Princess Kaiulani Sheraton Moana Surfrider The Royal Hawaiian W Honolulu - Diamond Head Sheraton Maui Resort The Westin Maui Resort & Spa The Westin Kaanapali Ocean Resort Villas Princeville Resort Sheraton Kauai Resort Sheraton Keauhou Bay Resort & Spa 1 2 3 4 5 6 7 8 9 1 2 3 4 From To Honolulu, HI (HNL) Kauai, HI (LIH) Maui, HI (OGG) Kona, HI (KOA) Departing morning afternoon evening Returning morning afternoon evening Rooms 1 2 3 Service Class Coach Adults 1 2 3 4 5 6 7 Children (2-11) 0 1 2 3 4 This view overlooks the south shore of Oahu and famous Waikiki Beach. Views of Diamond Head and popular surf spots are key highlights. About Sheraton Waikiki: The flagship Sheraton Hotel in Hawaii featuring: Over 1700 Guest rooms with 70% offering views of the Ocean Three restaurants, fitness center, business center and childrens' program Waikiki's only nightclub dancing overlooking the world's most famous beach Summer Luau "Stay at One, Dine at All" convenience with sister hotels in Waikiki Suggestions or comments?  Click  here  to send us your feedback. © 2005 Starwood Hotels & Resorts Worldwide, Inc. | Privacy Policy | Terms & Conditions for Use

Hawaii rental cars which

Hawaii Car Rental, Hawaii Rental Cars, Rental Cars in Hawaii Home > Destinations > North America > United States > Hawaii > Hawaii Car Rental Hawaii Car Rental If you decide on a Hawaii car rental for your next visit to the natural wonders of the Hawaiian Islands, you will be glad that you decided on this very convenient method of transportation on you vacation. It will give you the flexibility and convenience of being able to explore areas you want to see at your own pace. Three Interstate routes are in Hawaii, H1, H2, and the recently completed H3 Interstate Highway. While these routes do not connect the Islands, they help the driver who is new to Hawaii get around and stay oriented while road tripping in Hawaii, and there are ferries available on the Islands on Lanai as well as Maui. Roads in Hawaii can be congested, especially around the major tourist hubs of Waikiki Beach or Honolulu. The rugged countryside just beyond the edge of many of the roads make up for this inconvenience, Hawaiian rental cars bringing you within arms reach of the sights and sounds of the tropical countryside of Hawaii's backcountry. If you are at an event like the Luau at the Polynesian cultural center, having a car and the freedom to leave when it is getting late and your child is crying will make the investment of a Hawaii car rental invaluable when you realized your only other option would be the agony of waiting out a crying fit until its time for the tour bus to leave. The Subcompact and the Intermediate range of rental cars in Hawaii are great for groups of young people on a budget. Automatic transmissions make these cars easy and fun to drive. The fullsize and The Luxury/Premium category of Hawaii rental cars which seat five or six comfortably, tend to have more luggage space than cars in other classes, is great for groups of adults traveling together. The generous passenger room and comfort of these vehicles is a godsend if you find yourself trapped in a busy traffic jam on a sweltering day. The Sports Utility vehicles usually seat 5 individuals, and have a lot of cargo space, perfect for exploring those unpaved roads of some of the national parks. Ideal for moving families around, Mini Van class of vehicles can comfortably seat seven while still having enough room for luggage. This is a perfect family touring vehicle, with enough room for personal belongings while also providing a great deal of much needed passenger space. The Convertible class of Hawaii rental cars is for those who want the full benefits of the weather and temperatures Hawaii has to offer. These sport vehicles tend to be expensive, but are the perfect addition to a tropical vacation. If you want a convertible, you should make certain you reserve yours in advance, as these are popular in Hawaii. Hawaii is a fascinating drive, wholly unlike road travel in the continental US. There are highways that pave over lava flows from 1974, and the drive to the snow-covered summit of the dormant volcano Mauna Kea on the Big Island is unforgettable. Its highly advised to check road conditions before driving up The Mauna Kea Summit road. The summit temperature can be as low as 33 degrees Fahrenheit and clear days allow for some of the most spectacular views on the entire island. Its recommended that drivers stop at the Visitor Information Station to adjust to the high elevation and get information about possible hazards and to get safety tips. Maui Scenic Tours. The Hana Highway is an almost 60 mile stretch of road that connects the small town of Hana to the rest of Maui. The Hana Highway winds its way past waterfalls, beaches, bridges and spectacular ocean views. If driving for more than three hours one way is not really your idea of a vacation than you can fly over the highway and Haleakala National Park on a Maui Helicopter Tour Rental cars in Hawaii offer you freedom and ease to see the islands of Hawaii, your way. Adding a Hawaii car rental to your next trip will enhance your Hawaii trip, and add to the blissful freedom you will enjoy as you take in the breathtaking vistas of Hawaii. contact us | advertising with us | content licensing | privacy policy | terms of use | help (C) 2004 Destination360 All Rights Reserved Hawaii Map Select a region North America Central America South America Caribbean Hawaii Overview When to Go Events and Holidays Top 10 things to do Hawaiian History Interisland Flight Flights to Hawaii Hawaiian Islands Oahu Maui The Big Island Kauai Destinations Waikiki Hawaii Volcano Park Nai Pali Coast Waimea Canyon Pearl Harbor Hana Highway Hawaii Hotels Oahu Hotels Maui Hotels Big Island Hotels Kauai Hotels Travel Resources ATV Tours in Hawaii Hawaii Cruises Hawaiian Dinner Cruise Hawaiian Car Rental Hawaii Diving Golfing Helicopter Tour Luau Sailing Snorkeling Snuba Surfing Hawaii Weather Weddings Wedding Photographer

Air Hawaiian

Customers First: Hawaiian Airlines Participates in ATA Customer Service Agreement Help/FAQ Sitemap Our Customer Service Commitment About Us Customer Service Commitment Investor Relations News Releases Corporate Info & Fact Sheet History Contact Us Privacy Policy Business Ethics and Conduct Help/Frequently Asked Questions Customer First A Service Commitment * * * Effective December 15, 1999 * * * Contract of Carriage | Responsiveness | Fare Information Reservation Changes or Cancellations | Prompt Ticket Refunds | Disclosure Accommodating Special Needs: Unaccompanied Children , Disabled Travelers , Service Animals Check-in and Boarding | Keeping Customers Informed | Ensuring Comfort and Safety Prompt Baggage Delivery | Baggage Liability Limit | Code Share Operations Additional Sources of Information | Seat Configuration Hawaiian Airlines, Inc. is committed to delivering superior service by making air travel an easy and positive experience for every customer. Our passengers' comfort is of utmost importance to us, second only to our concern for their safety. Since 1929, our company has built an unmatched reputation for safety and hospitality. In 1999, the Air Transport Association (ATA) and its member carriers developed CUSTOMER FIRST, an Airline Customer Service Commitment. Hawaiian Airlines' commitment to participate in this program and strive to further improve our service demonstrates our ongoing dedication and focus on improving air travel. All of our employees receive training so that the commitments contained in this Customer First service plan are implemented in a manner that reflects Hawaiian's commitment to serving our customers at levels set forth in this plan. Our Customer First training plan covers customer service skills, job-specific technical skills, service recovery skills and aligning service standards and expectations with our company vision, values and critical success factors. Implementing our pledge to provide service to our passengers beyond common carrier duties and consistent with our policy of putting the customer first, Hawaiian Airlines sets forth the following commitments to our customers: Contract of Carriage While this Customer First document outlines in general terms Hawaiian's commitment to certain customer service standards, specific policies and procedures are contained in our Contract of Carriage and tariffs. Our Contract of Carriage provides detailed company policies pertaining to passenger rights in domestic operations. Passenger rights on international flights are documented in our tariffs. Both the Contracts of Carriage and the tariffs are incorporated by reference on any Hawaiian Airlines travel document. Copies of our Contract of Carriage, tariffs and this document are available at our ticket offices, airport ticket counters and our web site ( www.hawaiianair.com/flightinfo/coc/ ) or by request through any licensed travel agency. Responsiveness Hawaiian Airlines is dedicated to keeping passengers informed, to responding to issues raised by our customers and to resolving those issues expediently. It is Hawaiian Airlines' goal to respond substantively to complaints within thirty (30) business days of receipt. Click here for information on how to contact a Hawaiian Airlines Customer Advocate. So that we may effectively meet these goals, we request that customers notify Hawaiian Airlines airport staff within four (4) hours after flight arrival of any baggage damage or loss claim arising from transportation on any of our flights. This notification is required to document the claim and to take immediate steps toward researching and resolving the claim. Our Contract of Carriage requires written notice of a claim within thirty (30) days of a flight if the claim does not involve personal injury or death. Claims for overcharges must be made within one (1) year of the ticket issue date. Fare Information Hawaiian Airlines' Reservations Department will offer, based on the information provided by the customer, the lowest available published fare for which the customer is eligible. Our agents will work with our customers to offer the lowest fare available for the itinerary planned (date of travel, class and flight, etc). Hawaiian Airlines recommends planning in advance. The lowest fares often require a purchase seven (7), fourteen (14), or twenty-one (21) days prior to departure, although at times low fares are offered which may require only a three (3) day advance purchase or no advance purchase. If customers plan in advance, there is a greater likelihood that low fare seats will be available on their preferred flights. The lowest fares are often nonrefundable and may require roundtrip travel and/or travel which requires return to the city of origin. Some low fares are offered based on the day of the week or the time of day or may have other restrictions. Reservation Changes or Cancellations Customers will be allowed to hold Transpacific reservations without purchase for forty-eight (48) hours guaranteed at the price quoted by Hawaiian Airlines over the telephone and will be allowed to cancel unticketed reservations for any reason, including finding lower fares through other outlets or carriers. Hawaiian Airlines reserves the right to cancel reservations that remain unticketed after forty-eight (48) hours. Hawaiian Airlines reserves the right to cancel any itinerary remaining on a trip for which a flight coupon is not used in the sequence ticketed, unless the passenger notifies Hawaiian Airlines of the change of plans before the scheduled departure of the flight segment not used. In those cases where we are informed in advance, and the ticket allows such cancellation, Hawaiian Airlines will make the necessary changes subject to any applicable fees. Prompt Ticket Refunds Hawaiian Airlines will issue refunds for eligible tickets within seven (7) business days for all credit card sales and within twenty (20) business days for cash sales, upon receipt of request and required documentation. Partially used or lost tickets may be refundable, subject to terms of our Contract of Carriage. Disclosure Hawaiian Airlines will disclose to the passenger the specific routing, any change in aircraft type, or operator on a code-shared flight bearing the same Hawaiian Airlines flight number for which flight information is requested or a reservation is made. To the extent Hawaiian Airlines has the information available at the time of the customer inquiry, we will provide the same information for any other air carrier on which Hawaiian Airlines makes a reservation or issues tickets. The rules and regulations relating to membership in Hawaiian Airlines Premier Club and HawaiianMiles frequent flyer program are provided to all members and are available at all times upon request. Annual redemption reports are available upon request to all HawaiianMiles members who have accumulated benefits within the preceding two (2) years. Upon request, Hawaiian Airlines will provide information on our aircraft-seating configuration, including seat size and pitch, for any flight. Accommodating Special Needs Hawaiian Airlines is dedicated to making our services available to everyone, subject to applicable laws and governmental restrictions. Unaccompanied Children Between the Continental USA and Hawaii : Children under 15 years of age who are not accompanied on the same flight and in the same compartment by a passenger 18 years of age or over are accepted for transportation. For travel wholly within the State of Hawaii : Children under 12 years of age who are not accompanied on the same flight and in the same compartment by a passenger 16 years of age or over are accepted for transportation for travel. Unaccompanied Children must be brought to the airport by a parent, guardian or responsible adult who shall stay with the child until enplanement and furnish evidence to Hawaiian Airlines that the child will be met by a parent, guardian or designated adult at the destination upon deplanement. Hawaiian Airlines will escort the unaccompanied child from the boarding of the aircraft until the child is met at the destination. Hawaiian Airlines requires identification and signature of the person meeting the unaccompanied child. Service charges and certain restrictions may apply. Disabled Travelers Hawaiian Airlines recommends that disabled passengers traveling with medical devices or requiring special services (such as oxygen during flight or the packaging of a wheelchair battery for shipment as checked baggage) make their reservations as early as possible and no later than forty-eight (48) hours in advance of their flight. In order to allow time for screening and pre-boarding processing, we recommend check-in at the airport no later than one (1) hour in advance of flight departure. Wheelchairs and other mobility devices accompanying disabled travelers will be accepted as cabin or checked baggage, free of charge. Check-in and surrender of devices that have special assembly or hazardous materials considerations must be accomplished at least one (1) hour before departure so that such devices may be properly disassembled and stowed. Hawaiian Airlines complies fully with the Air Carrier Access Act of 1986, as amended, and Part 382 of the Department of Transportation Air Carrier Regulations. To the extent allowed by Part 382, Hawaiian Airlines customer service and contract personnel are available to assist customers with disabilities in boarding, deplaning and connecting between flights. However, we do not provide full monitoring while waiting at the gate. If the customer requires this assistance, we recommend the customer arrange for a traveling companion. Likewise, if Hawaiian Airlines believes a passenger needs an attendant in order to ensure his or her safety, such as in the case of passengers traveling on stretchers or in incubators, those with disabilities that prevent understanding of or acting upon safety instructions, or those with an inability to assist in his or her own evacuation of the airplane, we will request that the customer arrange for a traveling attendant. All passengers may select any available seat in their ticketed class of service that has not been assigned to another passenger, subject to restrictions under Federal Aviation Administration safety requirements. Transfer service on and off the aircraft is provided using special chairs designed for aircraft aisles. Due to limited time between connecting flights we recommend use of wheelchairs provided by Hawaiian Airlines or our contract personnel for transportation between aircraft. However, if requested, the passenger's own wheelchair will be retrieved from the aircraft baggage compartment for use during layover. Upon arrival at the final destination, the passenger's own wheelchair will be made available at either the gate area upon deplanement or the baggage claim area, as requested by the passenger. Service Animals Service animals such as canines are permitted without charge with proper documentation or credible verbal assurances that they are rescue/bomb-sniffing/law enforcement animals or are providing assistance to a disabled person with mobility, visual or hearing disabilities. A service animal must occupy the floor space where the passenger sits and cannot obstruct an aisle or areas that must remain clear for emergency evacuation. Quarantine laws may apply to certain destinations. It is the customer's responsibility to ensure compliance with all entry regulations. Check-in and Boarding It is Hawaiian Airlines' policy to treat all customers with fairness and consistency. Upon any customer's request, Hawaiian Airlines employees will disclose our specific policies for handling oversold flights and will disclose whether or not the customer's flight is oversold, provided that information is available to the employee. Whenever it becomes necessary to deny boarding to a customer due to oversales, we will make every effort to remedy the customer's inconvenience, including but not limited to soliciting other passengers to release their seats in exchange for suitable compensation. Hawaiian Airlines requires that all passengers check-in no later than thirty (30) minutes prior to scheduled departure and be at the gate for boarding no later than fifteen (15) minutes prior to scheduled departure. If passenger is not at the gate for boarding fifteen (15) minutes prior to the scheduled departure time, Hawaiian Airlines reserves the right to re-assign the seat to another passenger or to cancel the passenger's reservations and assign available seats to other customers. Keeping Customers Informed We will notify our passengers in either the airport or on board our aircraft of any flight delays, cancellations or diversions as soon as any decision to make such a change is confirmed. In addition, Hawaiian Airlines employees will update passengers at minimum every twenty (20) minutes on the status of their flight, giving the estimated time of departure or the time when further information will be available. Hawaiian Airlines will ensure that employees responsible for providing information to customers have access to the latest information during irregular operations. If a flight is canceled we will use our best efforts to re-route our passengers on the next available flight, subject to the conditions stated in our Contract of Carriage and to the existence of participating interline ticketing agreements. For passengers delayed more than four (4) hours between the hours from 10:00 p.m. to 6:00 a.m. local time, Hawaiian Airlines will provide our passengers lodging, meals, local transportation and a phone call, subject to restrictions set forth in our Contract of Carriage. Ensuring Comfort and Safety Hawaiian Airlines will make every effort to provide food, water, restroom facilities and access to medical treatment for passengers on board an aircraft that is on the ground for an extended period of time with no access to a gate, consistent with passenger and employee safety. Hawaiian Airlines has prepared contingency plans addressing such circumstances for each of its destinations. To the greatest extent possible, consistent with our contingency plans, Hawaiian Airlines will work with other carriers and airport authorities to share facilities and make gates available. Prompt Baggage Delivery It is our goal to locate and return lost baggage to the owner within twenty-four (24) hours of the owner's arrival at their final destination. Hawaiian Airlines will make every effort to ascertain ownership and locate the owner for any unclaimed checked baggage. We recommend all passengers attach their name, address and telephone number on the outside and inside of each piece of checked baggage. For protection of all passengers, baggage is subject to inspection. Medication, cameras, jewelry, travel documents, keys, and other important personal items should be in the passenger's possession and should not be placed in checked baggage. Baggage Liability Limit Hawaiian Airlines, as a member of the Air Transport Association, supported the increase in the domestic baggage liability limits for lost or damaged luggage from US $1,250 per customer to US $2,800 per customer, the amount now set by regulation issued by the United State Department of Transportation. For international flights, liability for the loss, delay or damage of checked baggage shall be US $9.07 per pound, up to a maximum of US $640 per bag. Unchecked baggage liability shall be a maximum of US $400 per piece. Code Share Operations Hawaiian Airlines works closely with its partners to coordinate customer service policies and procedures. Hawaiian Airlines has reviewed the customer service plans of each of its code share partners to ensure comparable standard service levels and commitments. Hawaiian Airlines will assist customers in contacting these partners to resolve issues that arise as a result of travel on Hawaiian Airlines through code-sharing arrangements. For more detailed information on Hawaiian Airlines customer service policies and procedures, ask any employee for a copy of our Contract of Carriage or access the document online at www.hawaiianair.com/flightinfo/coc . Click here for information on how to contact a Hawaiian Airlines Customer Advocate. Additional Sources of Information For specific information on Honolulu International Airport including terminal and baggage claim areas, administration offices, restaurants and visitor information, go to: www.state.hi.us/dot/airports/index.htm . HOME Reservations Flight Schedule/Info Special Offers HawaiianMiles Programs/Services About Us Access My HawaiianMiles • Help/FAQ • Sitemap • Contact Us • Privacy Policy © 2006 Hawaiian Airlines

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

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