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 Hawaiian Barbecue; Sahara SquareLas Vegas Hawaiian Restaurant, Business, CD & DVD Review Free Newsletter Stay in touch with the hot Las Vegas island scene Email: You stay ovah hea: Home | Kama`aina Center | Aloha Valley Features | 5 Shaka Review Da "5" Shaka Review ~ You Name It, We Review It Restaurant, Business, CD & DVD Review L & L Hawaiian Barbecue; Sahara Square L & L Hawaiian Barbecue 2595 S. Maryland Pkwy Las Vegas, NV 89119 Sahara Square - Maryland & Sahara With the growing number of L & L Hawaiian Barbecue franchise restaurants in the Las Vegas Valley we decided to pay a visit to the Sahara Square branch. The restaurant consists of counter style ordering, seats a cozy (approximately) 50 people and has an island feeling with it's bamboo decor. Combination plate lunches are about $8, single plate lunches average $4 for mini size, $6 for regular size. Plate lunches include two scoops of rice and Hawaiian Style Mac Salad. Saimin bowls and sandwiches are between $2 - $3. Also includes an array of side orders ranging from $1 - $4. Entering the restaurant and walking up to the counter it's a little overwhelming (in a good way) with it's extensive Local plate lunch menu. The counter person showed patients while it took a few minutes to decide on our order. Our fist order was the Seafood Platter which included fried shrimp, mahi mahi, and scallops. The shrimp was good, mahi mahi was very tender. The scallops was so-so. Maybe because it's not part of our typical Hawaiian/Local diet. We then tried the island favorite Chicken Katsu, large serving and lightly breaded. The tender and juicy chicken tasted even better with their special blended and sweet tasting katsu sauce. We also ordered a regular size Hawaiian Teriyaki Beef plate. Again it was of a generous portion. The teriyaki marinade seemed a little strong for the thin cut of beef, but still desirable. The grilled boneless chicken in the Hawaiian BBQ Chicken plate was superb and plentiful. We still had room in our opu (stamach) so we went with one of their Sweet and Sour Spare Rib specials. Meat/bone cut was quit a bit larger than the norm, but certainly nothing to complain about. The sauce had a perfect blend of sweet-n-sour. Overall we enjoyed our visit to the Sahara Square L & L Hawaiian Barbecue franchise. We were impressed with their menu and quick friendly service. Our visit was unannounced and funded by Aloha Valley. 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Articles & Resources Sort By : Guide Picks | Alphabetical | Recent ABC Stores - The Store With Aloha You'll find them on almost every corner in Waikiki and throughout the islands. Now you can buy many of their products and gifts online. Booklines Hawaii A large selection of Hawaii related books can be found at this site. They also have a large selection of Hawaiian music CDs and Hawaii related videos. Gourd Connection The best place on the net to learn about gourds, ipu and ipu heke. You can order gourd drums and instructions and taped on how to play them. Hawaiian Music Island If you would like to purchase Hawaiian CDs, be sure to visit Aunty Maria at the Hawaiian Music Island. This is the best source for Hawaiian CDs and cassettes on the Internet. Hawaii Clothing Company Offering a wide assortment of Hawaiian clothing for both men and women. Hilo Hattie If you have been to Hawaii and not been to Hilo Hattie, you are the only one. Seriously, though, a visit to Hilo Hattie is great fun. Now you can order their clothes and other gifts directly on the Internet. Mutual Publishing of Hawaii "From bird watching to fishing, from sharks to Aunty Pua, from Manoa to Maui, from nostalgia to contemporary issues - all that make the islands great!" Excellent books from a major publisher locates in Honolulu. Red Dirt Shirts from Kauai Winner of the 1996 Hawaii "Unique Manufacturer of the Year" award. Hand made by Paradise Sportswear employees at their Port Allen, Kauai, manufacturing plant, Red Dirt T-shirts are the hottest souvenir items in the islands for tourists and local residents alike. Sun Jose Hawaii Featuring a huge selection of clothing, fabrics, food, books, music, video and art. Located in San Jose, California where they have a large retail store. Top Picks in Hawaiian Aloha Shirts The Aloha shirt is the quintessential symbol of Hawaii. Cool, comfortable and casual, Aloha shirts are perfect for that Sunday beach barbeque, a night out at the movies, or just plain lounging around. They're perfect almost anytime in the islands and a great way to remember paradise when you're back home. Top Picks in Hilo Hattie Dresses and Sarongs Hilo Hattie is the Store of Hawaii. With stores on each of the major islands, Hilo Hattie is a must stop for all island visitors. Eileen Fischer, your Guide's wife is a regular Hilo Hattie customer and she offers her picks for some wonderful Hilo Hattie dresses and sarongs. Top Picks in Maui Jim Sunglasses Our picks for the best sunglasses sold by Maui Jim of Lahaina, Maui. Top Picks in Maui Jim Sunglasses Don't miss our picks for the best sunglasses made by Maui Jim of Lahaina Maui. University of Hawaii Press Publisher of over 1100 books the University of Hawaii Press is recognized as a leading publisher of books and journals in Asian, Asian American, and Pacific Studies. 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Hawaiian FoodDining and Hawaiian Food - Kaanapali Beach Hotel, Maui Looking for a Bed & Breakfast? Visit our sister property, The Plantation Inn . Located in the heart of historic Lahaina Town, our Maui bed and breakfast will surely delight you with its romantic charm and modern comforts. Click here to find out more. Home > Dining > Hotel Dining Hotel Dining Under the direction of Executive Chef Thomas Muromoto our flagship, the Tiki Terrace Restaurant, is open for breakfast and dinner daily. Here you will enjoy true Hawaii style dining - open air, casual, featuring Hawaii Regional cuisine . Our guests rave about our selection of fresh island fish and seafood. For the hearty appetite our juicy steaks and huli huli (rotisserie) suckling pig are enduring crowd pleasers. Parents are also delighted by our color-it-yourself kid's menus and Children 5 & Under Eat Free policy. The Tiki Terrace Restaurant has the honor of having won the prestigious Kahili Award given annually by the Hawaii Visitors and Convention Bureau in recognition of sharing the culture and history of the Hawaiians with visitors. Our display of photographs and artifacts presents the Mahiai (farmer) and Lawaia (fisherman) of ancient Hawaii and the Hawaiian ambiance of the restaurant, menu, staff, and entertainment are all in concert, keeping it Hawaii. The perfect complement to your evening of culinary delights is our nightly free Hula Show . Enjoy the rhythms, beauty, and grace of Hawaii's most famous export, performed by Mauians steeped in the lore and legend of this special dance. Following the show, you'll enjoy dancing under swaying palms to the beat of swinging Island music. For a look at the Tiki Terrace Restaurant dinner menu, click here . For those with hearty appetites, and an adventurous palate, the All-You-Can-Eat Buffet at the Kaanapali Mixed Plate Restaurant is a culinary delight. Every day the Chef features a uniquely themed menu with a mix of local and international favorites, a perfect opportunity to sample new-to-you taste sensations and fuel up for your vacation activities. Like the Tiki Terrace Restaurant, our Kaanapali Mixed Plate Restaurant has also been recognized for its cultural contributions. The Restaurant took top honors in the Hawaii Visitors and Convention Bureau's "Keep it Hawaii" awards for its local cuisine and decor, which reflects Hawaii's "mixed plate" of diverse ethnic backgrounds. For a look at sample menus for the Kaanapali Mixed Plate Restaurant, click here . Hawaii virtually cries out for picnics. Whether it's a burger on the beach, or a cool Caesar salad in our tropical gardens, the Tiki Grill & Bar is picnic central. For starters try one of our exotic tropical cocktails, including our famous Lava Flow, or a refreshing and unique non-alcoholic smoothie blended from fresh local fruit. A full selection of appetizers, one of the best ways to experience a variety of local flavors and influences, is complemented by delicious grilled specialties. Salads and sandwiches are crisp and fresh - perfect for an afternoon at the pool. The Tiki Grill & Bar is also a delightful vantagepoint from which to enjoy our nightly free Hula Show and Hawaiian music. click here . -- Sunday mornings, an island tradition long a favorite of Mauians and visitors alike, is our Sunday Champagne Brunch. Settle in for some serious grazing among a wide selection of traditional brunch items and Hawaiian specialties. Enjoy the free-flowing champagne and Hawaiian entertainment - and don't forget to save room for dessert! Ohana Welcome Breakfast Fun and informative, delicious and unique, it's the perfect introduction to all that our hotel and island have to offer. You'll enjoy a complete buffet breakfast, featuring Kona coffee to complement your morning favorites, fresh island fruit, and Hawaiian specialties, of course! The Ohana Welcome Breakfast is Monday through Saturday and guests are invited to attend on the first or second morning of your stay. Back to Top Dining Main | Hotel Dining | Banquets & Catering | Chef's Special Recipe | Gifts for Guests | Dinner Show Home | FAQs | About Us | Contact Us | Travel Agent Resources | Site Map 2525 Kaanapali Parkway Lahaina, Maui, Hawaii 96761 USA Toll Free U.S. & Canada: +1-800-262-8450 Worldwide Direct: +1-808-661-0011 Reservations Fax: +1-808-667-5978 Guest Fax: +1-808-667-5616 Hawaiian City Gardencity of hawaiian garden in Garden at shop.docworld.org. Page 1 Home - Garden - city of hawaiian garden search Main categories Antiques Autos Beauty Products Books Children Classifieds Clothing Collectibles Computers Consumer Electronics Crafts Death Care Education Entertainment Flowers Food Furniture Games Garden Gifts Health Home Jewelry Merchandise Music Office Products Pets Photography Publications Recreation Religious Shopping Directories Sports Tobacco Tools Toys Travel Vehicles Visual Arts Weddings Wholesale Other subcategories garden of eden olive garden recipe victoria garden garden center savage garden flower garden garden decor hilton garden inn japanese garden water garden garden fountain secret garden garden shed callaway garden home garden product butterfly garden garden catalog bush garden garden bench bonfante garden olive garden garden center nursery busch garden garden supply garden ridge garden state garden tool palm beach garden home city of hawaiian garden garden tractor waterfall garden garden design botanical garden home and garden party garden gift home and garden retailer cypress garden home garden garden better home and garden madison square garden lawn garden garden furniture rose garden garden bridge garden statue garden pond olive garden restaurant garden accent home and garden lighting garden state soundtrack Results for Garden city of hawaiian garden [1] [2] [3] [4] [5] The City of Hawaiian Garden Community Development Department ... The offices of Community Development Department of the City of Hawaiian Gardens are closed on all city holidays ... was said to resemble a Hawaiian Garden. Hawaiian Gardens Demographics ... http://hgcity.org/commdev.html City of Hawaiian Gardens Please email us if you encounter information in this website for which you know there is an update or correction. Thank You! City of Hawaiian Gardens. General Law city ... The stand was said to resemble a Hawaiian garden. City in red below ... http://www.laalmanac.com/cities/ci31.htm Board of Water Supply, City & County of Honolulu | Native Hawaiian Plants Native Hawaiian Plants. What is a native Hawaiian plant? A native Hawaiian plant is a plant that existed in Hawaii long before humans arrived. Native plants came to Hawaii by three methods: Wind, Water (Ocean) and Wings (Birds). ... Heidi Bornhorsts book, Growing Native Hawaiian Plants, and A Native Hawaiian Garden: How to Grow and Care for Island ... (808) 748-5041. 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Hawaiian Pool Service - Home & Garden Products - Redwood City, CA, 94062-3039 - Citysearch Come to Citysearch to get information, directions, and reviews on Hawaiian Pool Service and other yp listings in Redwood City ... Home · Yellow Pages · Home & Garden Products · Pool & Spa Dealers · Profile. Hawaiian Pool Service ... Related Searches. Redwood City Home & Garden Products ... http://sanfrancisco.citysearch.com/profile/847505 Foster Botanical Garden, City and County of Honolulu Search: FOSTER BOTANICAL GARDEN. Has been entered on the National Register of Historic Places. Foster Garden traces its beginning to 1853 when Queen Kalama leased a small area of land to William Hillebrand, a young German doctor. ... bequeathed to the City and County of Honolulu as a public garden. The Foster Botanical Garden opened to ... http://www.co.honolulu.hi.us/parks/hbg/fbg.htm Background Information, Foster Botanical Garden Master Plan, City and County of Honolulu Search: CITY AND COUNTY OF HONOLULU. Foster Botanical Garden. Master Plan. BACKGROUND INFORMATION. BOTANICAL GARDENS ON OAHU ... contain a significant number of endangered Hawaiian and exotic species and have ... http://www.co.honolulu.hi.us/parks/facility/foster/info.htm [1] [2] [3] [4] [5] ©2005 |
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