Hawaiian Barbecue Map Yahoo

San Francisco Hawaiian Barbecue Outer Sunset Reviews of Ono Hawaiian BBQ Restaurant CA 94132 (415) 681-6388, Restaurant reviews by people like you sf Survey Todays Winner cheeselover Home on Union Bay - Breakers Gay Pride Bridge X 2 Blue Angels Open Studio HOME | | RESTAURANTS | PRIZES | REVIEWS | SUGGEST | LINKS | FORUM | HELP Ono Hawaiian BBQ 1501 Sloat Blvd San Francisco, CA 94132 When you call please mention you saw them on sfSurvey.com (415) 681-6388 Outer Sunset Add to favorites Printer friendly page †Cross street: Everglade Dr. Cuisine: Hawaiian Barbecue Map Yahoo Google Update Ono Hawaiian BBQ's info "your help, helps" Top Neighborhood December 2005 Read More Top Cuisine December 2005 Read More Is this your restaurant? Review submission fix =3 =2 Based on 5 reviews Rate this restaurant turn OFF maps quinxi (47) reviews 12/14/2005 Ono Hawaiian BBQ Cuisine: Hawaiian Barbecue Outer Sunset “ This is a busy place with lots of takeout orders going out. Four of us had lunch here today and we all thought the food was pretty good. I ordered the seafood mix which comes with some fried shrimp, fried mahi mahi, and teriyaki chicken along with rice and macaroni salad. All of it was tasty if not exactly exciting. I think the fish was the best item - very tender and juicy even though it was fried. One question I have is how did macaroni salad become associated with Hawaiian food. Lived in Hawaii for about 11 years and I don't recall anything about macaroni salad - maybe its just my memory playing tricks on me. My other companions ordered chicken teriyaki and kalbi ribs. The kalbi ribs were good - yea I tasted one - but you only get three with the meal. All of the food is served in takeout boxes or plates. The restaurant looked clean and the workers were friendly and helpful. If you are looking for inexpensive Hawaiian style food this place is a good bet. ” zen_tricky (112) reviews 11/8/2005 Ono Hawaiian BBQ Cuisine: Hawaiian Barbecue Outer Sunset “ two words-plate lunch.ironic replacement for jenny craigs at albertsons plaza. if you like hawaiin fastfood this is the real deal ” zen_tricky (112) reviews 11/8/2005 Ono Hawaiian BBQ Cuisine: Hawaiian Barbecue Outer Sunset “ two words-plate lunch.ironic replacement for jenny craigs at albertsons plaza. if you like hawaiin fastfood this is the real deal ” dmz (27) reviews 11/2/2005 Ono Hawaiian BBQ Cuisine: Hawaiian Barbecue Outer Sunset “ If you're looking for cheap eats, then check this place out. Ono Hawaiian BBQ offers island favorites like chicken katsu, BBQ ribs, Spam moco, loco moco, etc. It's not BBQ in the traditional sense; it's more like Japanese teriyaki grilling. Don't get me wrong; it's still good. They offer generous portions for about $6-7 per person. When this place first opened, it was 45 minutes to an hour wait for your order. But the crowds have died down as the initial hype subsides and similar places begin to spring up in the Bay Area. Indoor seating could be a little tight with all the people in line; but they offer outdoor seating too. I recommend just grabbing take-out and having a nice picnic somewhere. ” lady chan (133) reviews 9/27/2005 Ono Hawaiian BBQ Cuisine: Hawaiian Barbecue Outer Sunset “ What a treat this place is for anyone who has spent some time in the islands...plate lunches at their best {and most caloric}the mixed combo had shrimp, mahi mahi and chicken on 2 big scoops of rice and accompanied with ...of course macaroni salad...You can help yourself to Katsu {spicy} and teriyaki sauce..the noodle soup was huge as was the salad but the salad was mostly iceberg lettuce.. we ate some of it at the outside tables in the plaza there, it was a really warm day {for a change}less than $20.00 for fast filing and fun meal..felt like we were eating a few memories with that feast. ” Rating: Positive Neutral Negative Reviewing tips below Review: First you must login to place a review Your comments contains 0 characters (1000) chars max You need to login to leave a review, login to the right or click the link below to sign-up now Review tips: Your reviews help others decide where to eat, please write as if you're telling a friend about this restaurant Please write fairly about the restaurant (don't include personal information about the owner or establishment). Avoid profanity With criticism offer suggestions for improvement Ask for a to-go menu; use this as a reference when writing your review Be specific and descriptive. If it's "great" tell us why Explain what makes the restaurant unique Add details that other previous reviewers have overlooked Proof read and spell check your reviews, it adds creditability Username Password Remember password Register here | Forgot Password lat: [37.734216] Long:[-122.488320]--- | Home | Sign in | Sign Up | Tell a Friend | Links | Advertising | about | Help Reviews | Suggest | Restaurants | Neighborhoods | Cuisine Bay - Breakers Gay Pride Bridge X 2 Blue Angels Open Studio sfSurvey Inc. © 2004-2005 google results |0|

Hawaii since 1919, the

Waikiki Aquarium -- ONLINE! Waikiki Aquarium University of Hawaii-Manoa 2777 Kalakaua Ave. Honolulu, HI. 96815 808.923.9741 (vox) 808.923.1771(fax) -- --- EXTRA! EXTRA! Read all about it in the Aquarium's News Flash! --- The Waikiki Aquarium, founded in 1904, is the third oldest public aquarium in the United States. A part of the University of Hawaii since 1919, the Aquarium is located next to a living reef on the Waikiki shoreline. Our exhibits, programs, and research focus on the aquatic life of Hawaii and the tropical Pacific. Over 2,500 organisms in our exhibits represent more than 420 species of aquatic animals and plants. Every year, roughly 350,000 people visit the Waikiki Aquarium. The Waikiki Aquarium has been designated as the Coastal Ecosystem Learning Center for the Pacific Island Region of the Coastal America Partnership . Ke Kani O Ke Kai ~ The Sounds of the Ocean special summer concert series for 2005 will have five unforgettable performances with a menu prepared by a signature restaurant for each performance. Registration Form (69 KB) Performers and Restaurant Information (5 MB) Links to the Performers Vital statistics on rates, times, schedules, and visitor information . Everythingyou and your family need to get up close and personal with someof our amazing reef residents. Take an interactive stroll through our exhibits. Available "24/7" via the Aquarium's Virtual Tour . We've also included links to our Marine Life Profilesfor information on many of the animals on our tour - fun and educational. Sharks, corals and seals. Get eye to eye with a shark, watch coral grow, spy on a seal. The live cameras at the Aquarium allow you to glimpse marine life in real time.If you only see the time on a black screen, it's night here in Hawaii, come back during the day! EXTRA! EXTRA! Read all about it! The Aquarium's News Flash section keeps you up-to-datewith all the latest fishy news at the Aquarium. Since 1998, your first source in fishy facts. --- Reef walks, overnights, and Aquarium murder mysteries. Get the scoop on: Aquarium visits for schools; afterhour events; concerts; Aquarium-sponsored travel; outreach programs and much more. Join us for fun and learning at quality Aquarium events Whether you're doing a report for school or are just interested in marine life, you'llfind marine life facts, habitatinformation, and bibliographies here. The profiles are available in a number of popular formats, HTML, PDF, MS Word97, andgood old ASCII formatted text. You can also use our handy searchable database to find information on Aquarium marine life. The Aquarium is known worldwide for its cutting edge research in many different fields: Nautilus and cephalopodreproductive biology; coral growth and propagation; Hawaiian monk seal behavior and biology; aquaculture of mahimahi;shark studies; aquaculture of ornamental marine fish, and more. Get Aquarium-logo and marine-related items here! Tees, hats, toys, books and mugs all await you at theAquarium's online giftshop . Order online with confidence with SSL. Do you want to "work with the fish" ? This is the place, a comprehensive list of all availablejob openings, internships and volunteer opportunities. Director's Message Become a Member Aquarium History Email Directory Aquarium Hotlinks Sign our Guestbook Facility Rental Make a Gift Online The Mission of the Waikiki Aquarium is: To inspire and promote understanding appreciation and conservation of Pacific marine life. © 2k Waikiki Aquarium Last update: Thursday, February 19, 2004 04:10:35 PM -- GR Questions, comments, suggestions? Tell it to the Aquarium Webmaster

Maui WindsurfingVans www.mauivans.com Aloha

:: USWindsurfing.org :: Home About USW Directory Club Join US Windsurfing Windsurfing Shops Info Library Cool Links Sponsors & Supporters Juniors Women On Water Learn To Windsurf National Racing Tour Event Calendar & Info Rules Rankings Classes 2005 Rankings 2004 Rankings 2003 Rankings 2002 Rankings Links Here are some interesting websites. Some are more interesting than others. If you find a site that belongs here send us the link by clicking > here . 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Hawaiian girl in shallow

Travelling Hawaii 10: Hawaiian Activity 02 (Dex Image) in PunchStock.com's collection of stock photos, images and illustrations. 1.800.390.0461 (RP) (RF) | Images CDs Rights Protected Royalty Free Images CDs Rights Protected Royalty Free Images CDs -- Dex Image - Travelling Hawaii 10: Hawaiian Activity 02 Royalty-Free Stock Photography and Illustration Travelling Hawaii 10: Hawaiian Activity 02 is just one CD by Dex Image available for purchase at PunchStock.com! Travelling Hawaii 10: Hawaiian Activity 02 Travelling Hawaii 10: Hawaiian Activity 02 This product is a VIRTUAL CD. *A Virtual CD (VCD) means that the packaged physical product is no longer available. All images from the CD are available through download. In addition, a CD can be burned upon request and sent to you. Number of Images: 80 V8200-080 (VCD) $555 Young woman floating in water on inflatable ring ID# PH049_001 Young woman floating in water on inflatable ring ID# PH049_002 Young woman wearing bikini, at a beach, smiling ID# PH049_003 Young woman wearing bikini lying on beach, close-up ID# PH049_004 Young woman wearing bikini lying on beach, close-up ID# PH049_005 Young woman seated on beach in pink bikini ID# PH049_006 Young woman seated on beach in pink bikini ID# PH049_007 Young woman sitting on beach, holding a paddleboard ID# PH049_008 Young woman with paddleboard, portrait ID# PH049_009 Young woman with paddleboard, portrait ID# PH049_010 Young woman running on lawn with surfboard ID# PH049_011 Young woman stretching on beach, paddleboard leaning on her body ID# PH049_012 Young woman at a beach, holding paddleboard ID# PH049_013 Young woman at a beach, holding paddleboard ID# PH049_014 Young woman running at a beach with surfboard ID# PH049_015 Young woman running at a beach with surfboard ID# PH049_016 Young woman running at a beach with surfboard ID# PH049_017 Young woman running at a beach with surfboard ID# PH049_018 Young woman jumping in air, holding paddleboard ID# PH049_019 Young woman at a beach, holding paddleboard ID# PH049_020 Young woman at a beach, holding paddleboard and flippers ID# PH049_021 Young woman stretching on beach, paddleboard leaning on her body ID# PH049_022 Young woman with paddleboard, portrait ID# PH049_023 Young woman with paddleboard, portrait ID# PH049_024 Young woman putting on flippers on beach ID# PH049_025 Young woman lying on paddleboard in ocean ID# PH049_026 Young woman lying on paddleboard in ocean ID# PH049_027 Young woman lying on paddleboard in ocean ID# PH049_028 Young woman lying on paddleboard in ocean ID# PH049_029 Young woman lying on paddleboard in ocean ID# PH049_030 Young woman with holding shell to ear ID# PH049_031 Young woman holding ice freeze and a puppy ID# PH049_032 Young woman on beach holding flippers ID# PH049_033 Young woman wearing snorkels and flippers, sitting in shallows ID# PH049_034 Young woman wearing snorkels and flippers, sitting in shallows ID# PH049_035 Young woman jumping in air, holding yellow float ID# PH049_036 Young woman on beach holding yellow float ID# PH049_037 Young woman on beach holding yellow float ID# PH049_038 Young woman on stone holding yellow float ID# PH049_039 Young woman standing under running water ID# PH049_040 Young woman in bikini at a water breaker ID# PH049_041 Young woman in bikini at a water breaker ID# PH049_042 Young woman in bikini at a water breaker ID# PH049_043 Young woman in bikini at a water breaker, holding yellow float ID# PH049_044 Young woman in bikini at a water breaker, holding yellow float ID# PH049_045 Young woman in bikini at a water breaker, holding yellow float ID# PH049_046 Young woman in bikini at a water breaker, holding yellow float ID# PH049_047 Young woman in bikini at a water breaker, throwing a yellow float ID# PH049_048 Young woman in bikini at a beach, arms crossed, portrait ID# PH049_049 Young woman in bikini at a beach, arms crossed, portrait ID# PH049_050 Young woman in bikini at a beach, arms crossed, portrait ID# PH049_051 Young woman in bikini at a beach, arms stretched, portrait ID# PH049_052 Young woman in bikini at a beach, arms stretched, portrait ID# PH049_053 Young woman in bikini at a beach, looking up ID# PH049_054 Young woman in bikini at a beach, looking up ID# PH049_055 Young woman in bikini at a beach, looking up ID# PH049_056 Young woman and Hawaiian girl in shallow water, smiling ID# PH049_057 Young woman and Hawaiian girl walking in shallow waters ID# PH049_058 Young woman and Hawaiian girl, smiling ID# PH049_059 Portrait of young Hawaiian girl, close up ID# PH049_060 Portrait of young woman in bikini, close up ID# PH049_061 Young woman and Hawaiian girl building sandcastle on beach ID# PH049_062 Young woman and Hawaiian girl building sandcastle on beach ID# PH049_063 Young woman and Hawaiian girl under running water ID# PH049_064 Young woman sitting on bicycle, low angle view ID# PH049_065 Young woman sitting on bicycle, low angle view ID# PH049_066 Woman with bicycle, looking at old growth tree ID# PH049_067 Young woman riding bicycle in the park ID# PH049_068 Young woman riding bicycle in the park ID# PH049_069 Young woman riding bicycle in the park ID# PH049_070 Young woman riding bicycle in the park ID# PH049_071 Young woman riding bicycle in the park ID# PH049_072 Young woman riding bicycle in the park ID# PH049_073 Young woman riding bicycle in the park ID# PH049_074 Young woman riding bicycle in the park ID# PH049_075 Young woman riding bicycle in the park ID# PH049_076 Woman with bicycle, smiling ID# PH049_077 Young woman standing against wall ID# PH049_078 Woman with bicycle, smiling ID# PH049_079 Young woman standing against wall, smiling ID# PH049_080 -- 800.390.0461 ©2005 PunchStock | The Ultimate Royalty-Free Resource | Site Map

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