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

Oahu | Molokai |

Diamond Head - Oahu Other Sites to See... BOTANICAL GARDENS Foster Botanical Garden Ho'omahulia Botanical Garden Koko Crater Botanical Garden Lili'uokalani Botanical Garden Wahiawa Botanical Garden HISTORICAL SITES Arizona Memorial Byodo-In Temple Catholic Cathedral China Town Ehime Maru Memorial Falls of Clyde Hale o Lono Heiau Hale'iwa War Memorial Hale'iwa Rainbow Bridge Hawaii Maritime Center Hawaii Plantation Village 'Iolani Palace Japanese Cultural Center Judiciary History Center King Kamehameha Statue Kaneaki Heiau Kuilioloa Heiau Kukaniloko Birth Stones Mission House Museum Nanatorium Pali Lookout Pu'u O Mahuka Heiau US Army Museum Washington House Wizard Stones LANDMARKS Ala Wai Canal Aloha Tower Barber's Point Lighthouse Chinaman's Hat Crouching Lion Delmonte Pineapple Corner Diamond Head Diamond Head Coast Diamond Head Lighthouse Dillingham Airfield Dole Pineapple Plantation East Coast Cliffs Fort DeRussy Goat Island Hale'iwa Hale'iwa Rainbow Bridge Halona Blow Hole Hanauma Bay Hawaii Convention Center Honolulu Zoo International Market Place Ka'ena Point Kapiolani Park La'ie Point Makapu'u Lighthouse Mormon Temple Pali Lookout Punchbowl Sharks Cove State Capitol Building Tantalus Lookout Thomas Park Toilet Bowl Valley of the Temples Waikiki Aquarium Waikiki Shell MUSEUMS Arizona Memorial Bishop Museum Contemporary Museum Hale'iwa Surf Museum Hawaii Maritime Center Hawaii Plantation Village Honolulu Academy of Art 'Iolani Palace Japanese Cultural Center Judiciary History Center Mission House Museum Pacific Aerospace Museum US Army Museum Washington House WATERFALLS La'ie Falls Manoa Falls Maunawili Falls Sacred Falls Waimea Falls The most famous volcanic crater in the world is Diamond Head, located on the South-east Coast of O'ahu at the end of Waikiki overlooking the Pacific Ocean. It was originally named Laeahi by the ancient Hawaiians. The name meant "brow of the tuna" and looking at the silhouette of the crater from Waikiki, you can see the resemblance. The current name came was given to the crater by British sailors in the 1800's. When they first saw the crater at a great distance, the calcite crystals in the lava rock appeared to glimmer in the sunlight. The sailors mistakenly thought there must be diamonds in the soil. Diamond Head is a crater that has been extinct for 150,000 years. The crater is 3,520 feet in diameter with a 760-foot summit. When the United States annexed Hawaii in 1898, harbor defense became a main responsibility. One of the major defense forts, Fort Ruger, occupied the Diamond Head Crater. A battery of canons was located within the crater providing complete concealment and protection from invading enemies. An observation deck was constructed at the summit in 1910 to provide target sighting and a four level underground complex was built within the walls of the crater as a command post. A 580-foot tunnel was dug through the crater wall to provide easier access to the Fort. The observation deck and underground complex is now abandoned with the advent of radar but evidence of the command post is still present along Diamond Head Trail. The trail is paved almost the entire way but can be steep in spots. There are two sets of stairs, one with 99 steps and the other, 76 steps. There is also a 225-foot unlit tunnel. The hike is classified as easy to moderate in exertion but is certainly worth the breathtaking, unparalleled view of the entire west side of the island, from Waikiki to Koki Head. Useful Information: Diamond Head Trail is 1 ¾ miles to the rim and takes about 1 ½ hours There is NO shade schedule an early hike Bring water and a flashlight (for the tunnel) Bathrooms available at the trailhead Age Required information Quantity Price Add to Itinerary Diamond Head Crater Adventure Adult or Child Date: * Request Time of Hike --- 6:00am Sunrise Tour 9:30am Laterise Tour * Names on Tickets (ex.John, David) * $20.00 Kauai | Oahu | Molokai | Lanai | Maui | Hawaii Home | Contact Us | View Itinerary | Island Maps | Brochures | Screensavers | Free Newsletter About Us | Site Map | Privacy Policy Call Us Toll Free at 1.866.268.7459 All content © 2003 HawaiiWeb, Inc. This site is optimized for Internet Explorer 6 and Netscape 7.1 and utilizes Macromedia Flash 6.0 site designed by: HawaiiWeb, Inc. info@HawaiiWeb.com

Hawaiian Food

Aloha-Hawaii.com: Hawaii Food Festivals January 2006 | aloha-hawaii.com : statewide : dining & entertainment :food festivals Search for articles: Within this site All of Hawaii USS BOWFIN Docked at Pearl Harbor along the famous "Battleship Row," the USS...>> LANAI Lanai is the smallest of Hawaiis inhabited islands, covering 140 square...>> SPORT FISHING For many big-game fishing enthusiasts, Hawaii is where mere...>> KAMEHAMEHA III Faced with growing foreign influence and a declining native population,...>> POIPU SPECIALS Poipu Beach, Kauai, the sunny side of paradise; a perfect string of crescent...>> January 2006 | http://www.aloha-hawaii.com / dining /food+festivals/ A fabulous spread of Island cuisine. 1 | 2 | 3 HAWAII'S FOOD FESTIVALS Author: Lance Tominaga Its true: The people of Hawaii love to throw a party. The bigger, the better. Wherever you go in the islands, theres bound to be a festival taking place, with all types of food , entertainment, games and more. Some festivals are big, some are small, but each one offers generous servings of warm aloha spirit. The largest festival happens each June on the island of Oahu . Taste of Honolulu, is a three-day event that showcases food samplings from more than 25 of the islands top restaurants. In addition to the great food, theres live musical entertainment, cooking demonstrations, wine tastings, a beer garden and family exhibits. Theres a nominal admission charge, and food is sold by scrip. A similar benefit takes place on Maui each September. A Taste of Lahaina , a two-day event at Lahaina Recreation Park, offers savory samplings from more than 25 Maui restaurantsfrom mahimahi over jasmine rice to spaghetti and meatballs. The event benefits several youth groups on the island, including schools and athletic organizations. The resort area of Wailea has its own food event. Part of the Maui Film Festival, the Taste of Wailea features Wailea s top chefs preparing mouthwatering portions of their signature dishes (which are, naturally, accompanied by some of the worlds finest wines). Each summer, food and wine aficionados from all over the country head to Kapalua on Maui for the Kapalua Wine & Food Festival . Regarded as Hawaiis most prestigious and longest running food and wine extravaganza, this four-day event features exclusive wine tasting seminars, cooking demonstrations by internationally acclaimed chefs and a fantastic selection of the worlds premier wines. On the Big Island , the Kona Coffee Cultural Festival takes place each November. The 10-day festival includes more than 30 community events, including coffee tastings, art exhibits, recipe contests and more. These are just a few of the festivals that highlight Hawaiis special events calendar. Be sure to check ahead and see whats coming up during your Hawaiian stay! Photo Credits:Photo2: TS Restaurants, Photo3: TS Restaurants ©2003-2004 Media-HI, Inc. All rights reserved. | Email Friend | MORE FEATURED ARTICLES: > Surf's Up! > Arizona Memoria > Hanauma Bay > Hawaii Weather > Helicopter Tour > Kauai > Downtown Oahu > Oahu > Haleakala > Kalaupapa MAUNA LANI GOLF Award Winning Signature Holes!! Stunning Rounds!! Sweeping Views!! ISLAND SWEETS Big Island Candies is the place for chocolate covered Macadamia nut needs. FIND YOUR WAY 32 Great Maps. Overview and details for all islands. Driving directions. YOUR AD HERE aloha-hawaii.com will bring qualified customer to your website! KONAS BEST B&B Offering upscale treehouse lodging with spa pamperings!! Voted #1 in West Hawaii. 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 . -- --

Hawaii Volcanoes National Park,

Volcano House Pictures, Pictures of Volcano House, Hawaii Volcanoes National Park Hotels - Yahoo! Travel Primary Navigation Overview | Hotels | Things to do | Restaurants | Flights | Cars | Deals | FareChase Hawaii Volcanoes National Park, HI: Search Travel Travel > United States > Hawaii > Island of Hawaii > Hawaii Volcanoes National Park > Hotels > Volcano House > Images Email this page Print Pictures of Volcano House, Hawaii Volcanoes National Park Image Results Results 1 - 20 of 291,509 for Volcano House . Search took 0.114 seconds. Web | Images | Video | Directory | Local | News | Products | Your Search: At the Volcano of the Hawaii Island 150x112 www.cs.caltech.edu /~ljiang/hawaii2/pag... At the Volcano of the Hawaii Island 135x101 www.cs.caltech.edu /~ljiang/Hawaii%20an... smoking cliffs back toward volcano house 83x125 chriss.backpack.net /Hawaii_2002/Hawaii_... volcano house aerial1 110x72 www.airtravel.de /floridahawaii/Hotel... kiluaea crater from volcano house right 125x83 chriss.backpack.net /Hawaii_2002/Hawaii_... VOLCANO HOUSE KILAUEA HAWAII 1902 130x40 www.janeresture.com /hawaii_postcards4/i... kiluaea crater from volcano house left 125x83 chriss.backpack.net /Hawaii_2002/Hawaii_... Sun Parlor Volcano House Hawaii c1920 115x73 www.janeresture.com /hawaii_postcards4/i... volcano house 83x125 chriss.backpack.net /Hawaii_2002/Hawaii_... zilla and david at volcano house 125x83 chriss.backpack.net /Hawaii_2002/Hawaii_... kris and chris at volcano house 125x83 chriss.backpack.net /Hawaii_2002/Hawaii_... FP 4 House Volcano 140x95 www.losgringoslocos.net /house_and_volcano.h... Hawaii crater volcano 120x80 www.beaglewebteam.com /Hawaii_Web/pages/Ha... kris david and zilla at volcano house 83x125 chriss.backpack.net /Hawaii_2002/Hawaii_... Volcano House 120x93 volcano.und.nodak.edu /vwdocs/Parks/hawaii... Hawaii Volcano 115x71 www.ntv.ru /home/ntveditor5/Mis... Volcano House Hawaii 1936 110x100 www.janeresture.com /hawaii_postcards3/i... Volcano House Nbanner blank 125x28 hawaiialohatravel.com /html/volcano_house.... hawaii volcano 75x56 www.keycrew.com /photo/hawaii/index_... Hawaii Kilauea Caldera volcano crater tourist filming with video camcorder 1 AJHD 140x113 gallery.hd.org /_c/places-and-sight... Web | Images | Video | Directory | Local | News | Products | Your Search: Results Page: 0 1 2 3 4 5 6 7 8 9 10 Next Yahoo! FareChase: Search dozens of websites, find a cheap airfare Help get your favorite places listed on Yahoo! Travel: suggest a hotel or suggest an attraction .

Maui Snorkeling

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2Island Activity Suggestions for Must-Do ActivitiesCourtesy of Paradise Maui ActivitiesAloha and welcome to Maui. With so much to see and do onMaui, our Activities staff is here to help you make the mostof your precious time. Please keep in mind that all toursand activities must be booked in advance. Reservations aremade at http://www.paradisemaui.com/activities/index.html .There are no vouchers to pick up. We will email you aconfirmation with all relevant information. We areproviding this service free of charge and can assure you thevery best activities at the very same prices that you wouldbe charged by calling each vendor directly. Have awonderful, exciting vacation!AUTHENTIC HAWAIIAN LUAU --OLD LAHAINA LUAULocated on the beach in Lahaina, this luau is rated the bestin Hawaii. The hula show is incredible, and the local foodis fantastic. This is the only truly authentic Hawaiianluau on Maui. It is also the smallest and most popular soit must be booked in advance. THIS LUAU SELLS OUT 3-4 WEEKSIN ADVANCE DURING THE SUMMER AND DURING WHALE SEASON(Jan-March). The earlier you book a reservation, the betterseating you receive. Adults: $82 per person. Children(2-12): $52 per child. 5:30pm-8:30pm (times vary withsunset).UFO PARASAILINGRight on Kaanapali Beach, soar above it all with anexperienced crew and the latest in lift-off and landingtechnology. Fly away in ease and comfort, alone or with acompanion. 400 feet for seven minutes: $47. 800 feet forten minutes: $57. Available from 8:00am - 5:00pm (May 16th-Dec 14th)GEMINI CHARTERSPICNIC SNORKEL SAIL! Explore the pristine waters of HonoluaBay (summer) or an equally nice West Maui snorkel spot inthe winter on the 64' catamaran Gemini! 4 & 1/2 hours ofsnorkeling, sailing, hot buffet lunch (mahi mahi, teriyakichicken, rice pilaf, veggis/dip, chips, pb&j for the kids,cookies), and open bar await you with the friendly, fun crewof the Gemini. Easy beach boarding right in front of theWestin hotel on Kaanapali Beach. Other features includeglass bottom ports for non-snorkelers, shaded/large centralcabin, all snorkel gear (instruction included) andfloatation devices, fresh water rinse and complimentaryparking at the Westin Hotel. Adults $85, Teens (13-19) $70,Children (2-12) $50.CHAMPAGNE SUNSET SAIL: Beachloading in front of the WestinHotel on Kaanapali Beach. 2 hour sunset sail, includescocktails and pupus. $55 adults, $45 for teens (13-19), and$35 for children (2-12). Approx. 5:00pm-7:00pm (times varywith the sunset) Available May Dec 15th.AFTERNOON WHALE WATCH (DEC 15TH-APRIL): BeachloadingIn front of the Westin Hotel, 2 hour whale watch, includes cocktails and Pupus. $55 adults, $45 for teens (13-19) and $35 for children (2-12). 3:30 5:30 pm daily (Dec 15th April)TERALANI CATAMARANSWEST MAUI SNORKEL SAIL ON THE TERALANI: From the beach infront of Leilani's at Whaler's Village in Kaanapali. Fourand a half hours on the water as we explore the Westside ofMaui in clear, unspoiled water. We provide all equipment,snorkeling lessons, deli style lunch, beer, wine, Mai Taisand sodas. $84 adults, $69 teens, and $50 for children(5-12). 11:00am -- 3:00pm (3:30 in summer).PREMIER SNORKEL SAIL AND DOLPHIN SEARCH on the BRAND NEWTERALANI 2: From the beach in front of Leilani's atWhaler's Village in Kaanapali. Six hours on the water as weexplore the island of Lanai in clear, unspoiled water. Weprovide all equipment, snorkeling lessons, BBQ lunch, beer,wine, Mai Tais and sodas. $109 adults, $79 teens, and $59for children (5-12). 9:30am-2:30pm. ORIGINAL SUNSET SAIL (May Dec): From the beach in front of Leilani'sat Whaler's Village in Kaanapali. 2 hour sunset sail,includes cocktails and pupus. $52 adults, $45 for teens,and $35 for children (5-12). Approx. 5:00pm-7:00pm (timesvary with the sunset).DINNER SUNSET SAIL (May Dec): From the beach in front of Leilani'sat Whaler's Village in Kaanapali. 2 1/2 hour Sunset Sail,includes cocktails and buffet dinner. $69 adults, $65 forteens, and $55 for children (5-12). Approx. 4:30pm-7:00pm(times vary with the sunset).WHALE WATCHES (seasonal from December through May): From thebeach in front of Leilani's at Whaler's Village inKaanapali. MORNING WHALE WATCH: Two hours from8:00am-10:00am with continental breakfast. $52 Adults, $45for teens, $35 for children (5-12).ORIGINAL SUNSET WHALE WATCH (Dec May): Two hours from 4:00pm-6:00pm (times vary with the sunset) with cocktails and pupus. Experienced naturalists will give you an up close and personal look into the livesand curious behaviors of the humpback whale. $52 adults, $45for teens, and $35 for children (5-12).DINNER SUNSET WHALE WATCH (Dec May): Two and 1/2 hours from 3:30pm-6:00pm (times vary with the sunset). $69 adults, $65 for teens, and $55 for children (5-12).SAIL TO MOLOKINI TO SNORKEL ON THE WORLD FAMOUS TRILOGYTOURS! Enjoy this 5 hour cruise to the infamous, marinepreserve Molokini Crater. This crescent shaped island ishome to thousands of tame fish and other marine life. Thecrystal clear water can provide up to 200 feet of serenevisibility! Sail aboard the first class tour companyTrilogy. Service is impeccable and you will be enjoying ahot cinnamon roll breakfast, and then snorkel the wonderfulwaters of Molokini. A BBQ lunch and beverages are includedas is all snorkel gear and instruction on this deluxe oceanadventure. Sail back to Maalaea Harbor! Certified andIntroductory dives also available on this trip for anadditional cost. Adults: $95, Children: $47.50. 6:30am-12:30pm.SNORKEL LANAI WITH THE WORLD FAMOUS TRILOGY TOURS!Get away for a day on a sailing catamaran departing LahainaHarbor. Hot cinnamon rolls/continental breakfast served onboard. A van tour of Lanai town is next on the agenda forthose who wish followed by snorkeling in the unspoiledwaters off of the island of Lanai in Manele Bay with ascrumptious BBQ lunch served on Trilogy1s own privatepavilion in Manele Harbor. Icy cold refreshments availablethroughout. Enjoy sailing back to Maui. Certified andintroductory diving available for an additional cost.Adults: $169, Children: $84.50. Two trips daily (onedeparting at 6:30 am and one at 10:00 am).DEEP SEA FISHING WITH MARLIN MISCHIEFReel in a big one! Prime Hawaiian game fish include MahiMahi, Ono, Ahi, and the Pacific Marlin.Private charters only: $900 Full day: $750 for 6 hours. $600 for 4 hours.Departs approx. 6:45 am from Lahaina Harbor.ATLANTIS SUBMARINE RIDEThis 46 passenger, air-conditioned submarine dives down to120 feet in order to show you the marine life for whichHawaii is famous. On the 45 minute dive, enjoy theexcitement of being on a real submarine! Adults: $79.99 perperson. Children (must be above 3 feet tall): $39.99.SEA KAYAKING WITH SOUTH PACIFIC KAYAKSExplore the beautiful coastline of Maui and encounter seaturtles and dolphins and do some snorkeling! Two and halfhours to six hour trips available in South Maui includinglocations such as La Perouse Bay and Makena Landing (TurtleTown). Sodas/snacks/snorkel gear provided. Starting at $59per person.ADVENTURE RAFTING WITH ULTIMATE RAFTINGFULL DAY LANAI DOLPHIN SNORKEL: Snorkel usually 3different spots around the pristine coastline of Lanai.Search for dolphins and cliff dwelling birds along withturtles and fish found nowhere else in the world. All gearand instruction included. Breakfast, deli style lunch,snacks and beverages are also included. 7:00 am-1:30pm.Adults are $129 and children (6-12) are $89.1/2 DAY LANAI DOLPHIN SNORKEL: Same as 3/4 day with aminimum of 2 spots. Snacks and beverages are included.8:30am-12:30pm or 12:30pm-4:30pm. Adults are $79 andchildren (5-12) are $69.SNORKEL MOLOKINI WITH THE NATURALISTS OF PACIFIC WHALEFOUNDATION! Enjoy this 5 hour cruise to the infamous, marinepreserve Molokini Crater. This crescent shaped island ishome to thousands of tame fish and other marine life. Thecrystal clear water can provide up to 200 feet of serenevisibility! Enjoy a continental breakfast, and then snorkelthe wonderful waters of Molokini. A deli style, lunch,beer, wine and beverages are included as is all snorkel gearand instruction on this deluxe ocean adventure.Adults: $59.95, Children: One free per paying adult or $15.7:00am-12:00pmSEMI-SUBMARINE EXCURSION ON THE REEF DANCEREvery seat is a window seat on this air-conditionedsemi-submarine vessel with surround viewing in itsunderwater cabin. The 60 or 90 minute tours are expertlynarrated and include a dive show with the diver bringingunderwater critters right up to the underwater cabinwindows. Direct boarding from Lahaina Harbor. 60 minutetours at three times daily and one 90 minute tour daily.Adults: $32.95 each for 60 tour, $44.95 each for90 minute tour. Children (6-12): $18.95 for 60 minutetour, $24.95 for 90 minute tour.UPCOUNTRY OR HALEKALA CRATER HORSEBACK RIDING WITH PONYEXPRESS Experience the quiet beauty of Maui and leave thecrowds behind. Meet at their upcountry booth on the driveup to Haleakala Crater to check in for all rides.Introductory Rides at 3:00 pm for $55. Picnic Lunch Ridesat 11:30 am for $105. Paniolo Rides at 9:00 for $85. Half DayJunction Rides in the crater at 9:15 for $155.BIKE DOWN THE VOLCANO WITH MAUI DOWNHILL!Ascend the 10,023 feet of Haleakalas summit in order tosee one of the most beautiful dawns on earth. Then, enjoy a38-mile bicycle tour that is all downhill! Glide throughseveral climate zones, with incredible views, as you coastall the way to sea level. Tours include round-triptransportation, riding attire, breakfast, and instruction.Sunrise: $115 per person. Approx 2:30am-11:00am. Day Tour$110 per person. Approx. 7:00am - 3:00pmHELICOPTER TOURS WITH SUNSHINE HELICOPTERSThe #1 Activity on Maui. Fly in an A-Star helicopter withair-conditioning, stereo headphones, and state-of-the-artvideo equipment. See Haleakala Crater and the beautifulHana rainforest by air, or fly to Molokai to see the tallestsea cliffs in the world! Hana and Haleakala (45 minutes)$189 per person; Complete Island (60 minutes) $245 perperson, West Maui and Molokai (60 minutes) $245 per personHelicopter Rides are available 8:00am - 5:00pm.THE FEAST OF LELE is AVAILABLE FOR BOOKING! BEST EVENT ONMAUI for an intimate Hawaiian experience!!!! A sophisticatedevening of fine food, cultural entertainment and unsurpassedhospitality along the lovely sandy shores of Lahaina atsunset. The Feast is a lavish five course fine diningdinner featuring the cuisine of four Pacific Islands. Musicand dances of that island follow each course. The Feast isa much more intimate setting with your party at a privatetable enjoying fine dining with a dramatic Polynesian show,including fire knife dancing! Premium bar drinksincluded--all you can drink! Only 150 people maximum atthis Feast and your group (be it 2 or 8 people will beseated at your own private table). Please note that the foodis very authentic to each island so if you are the type totry new foods, this is the Feast for you! Highlyrecommended for couples--there are fewer children at thisluau. Adults: $99. Children: $69. 5:30pm-8:30pm (timesvary with sunset).POLYNESIAN STYLE LUAU RIGHT ON KAANAPALI BEACH AT THEMARRIOTT! Open bar with tropical cocktails, Imu andtorchlighting ceremonies, luau buffet, authentic hula show,magnificent oceanfront seating, and an exciting fire knifedancer are all included with this beachside luau. This luauis excellent for kids of all ages. Adults: $75, Children(3-12): $24.95. 5:00pm-8:00pm (seating begins at 4:30)HANA PICNIC TOUR WITH TEMPTATION TOURSFull day van tours to the Hana rainforest are availabledaily. See the most beautiful area of the Valley Islewithout having to drive the 'Hana Highway' yourself!Magnificent waterfalls, exotic flowers, and black sandbeaches provide the scenic beauty you will never forget.Swim in a waterfall and walk on a black sand beach. Agourmet picnic lunch (incl. smoked chicken and pasta salad)is served on china and linen. This is the first-class wayto enjoy the road to Hana! Limousine/Van tours $134 perperson. 7:00am to 5:30pm.HANA SKY TREK WITH TEMPTATION TOURS! THIS IS THE ULTIMATELAND/AIR TOUR AT A GREAT PRICE!Combine a 40-minute Helicopter tour of Haleakala Crater andthe Hana rainforest with a deluxe five hour limo-van tour.See it all from the air and then land in Hana to swim in awaterfall and walk on a black sand beach. A gourmet picniclunch (incl. smoked chicken and pasta salad) is served onchina and linen. Half-day sky trek tours: $239 perperson. 7:00am-1:15pm or 11:15am-5:30pm.MAUI CAVE ADVENTURESHike with experienced guides deep into the huge subterraneanpassages of one of the world1s largest lava tubes.Witnessthis ancient cavern system replete with stalactites,stalagmites and beautiful flowstone appearing as if it werestill liquid, now solidified for 30,000 years. Enjoy theone hour lava tube tour which is an excellent familyadventure! Most of the cave is easy walking, while certainsections have irregular terrain and natural lava rock stepswhere the trail ascends or descends. The Two Hour 'Wild'Lava Tube Tour is an exploration unlike anything you've everdone. Geared for the physically athletic only. You'll becrawling through tight spots into pristine passages andclimbing a ladder to an 'overtube' on this tour. Allparticipants must be physically fit. Flashlights, gloves,and hardhats provided on both tours and water/energy barsprovided on the two hour tour.Per Person: One Hour Tour $29, Two Hour Tour $69.Children must be 9 years or older for the One Hour Tour and16 years or older for the two Hour Tour.ALL PRICES ARE SUBJECT TO CHANGE WITHOUT NOTICE. PRICES DONOT INCLUDE STATE AND HARBOR TAXES. 24 HOUR CANCELLATIONPOLICY FOR ALL ACTIVITIES (A FEW HAVE 48 HOUR CANCELLATIONPOLICIES).XB&(/14DHJ0;s0c'\ ""%=%J''((**,,00,2S2k44O6d6:;@;5OJQJH*
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