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Maui snorkeling, snuba and whale watching tours with Lani Kai, Maalaea Maui snorkeling Maui snorkeling and snuba aboard "Lani Kai" Snorkeling Trips Snorkel Reservations Maui Links CALL TOLL FREE: 1-888-983-8080 or direct 1-808-244-1979 LANI KAI is a 53' foot double-deck catamaran, launched new in 1997. Fast & stable, she is designed to get you to Molokini Crater, and other coral reef snorkeling sites, quickly and comfortably! Friendly Charters has been running snorkeling and whale watching excursions on Maui since 1983. Experience, knowledge and lots of aloha are provided on every cruise. The friendly staff prides itself on extending personalized service, that sets them apart from the others. Lani Kai's superior speed guarantees you more snorkeling time at Maui's premier underwater locations. The vessel has several unique and desirable features that add to the comfort and fun of the trip: Water slide ! 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Box 1706 Makawao, HI 96768 Proud members of Hawaii Visitors Bureau and Maui Visitors Bureau Activities Owners Association Keywords: Maui, snorkeling, mauisnorkeling.com, Hawaii, Molokini, Maui snorkel trips, snorkel, boat, boats, tours, excursions, charters, whale watching, snorkeling trips, discounts, snorkel cruises, cruises, friendly charters, Friendly, Charters, catamaran, lani kai, lanikai, activities, adventures, discount, savings, excursions, information, travel, classic, pride, pacific, islands, hawaiian, turtles, dolphins, fish, coral reef, captain, bruce, morse, coast guard, certified, vessel, sunset sails, Maui sunset sails, sailing, sailing on Maui, ocean, sea, lanai, ferry, private charters, custom tours, birthdays, weddings, boat weddings, burial at sea, partys, parties, families, snuba, diving, fun, exciting, educational, eco tours, skinny dipping, internet discounts HAWAII WEDDINGS $95 (IslandHawaii - Oahu - Wedding Specialists Activities Oahu Printer Friendly Version Help us preserve the Islands. Tell our advertisers you found them on Alternative-Hawaii. WEDDINGS Coordinators | Photographers | Locations / Other Services COORDINATORS ABOVE HEAVEN'S GATE WATERFALL & BEACH WEDDINGS 41-1010 Laumilo Street Honolulu, HI 96795 (All Hawaiian Islands) Tel. (808) 259-5429 or 1-800-800-2WED (toll free) Fax 1-888-463-6933 (toll free) Email: Howie@hawaiiweddings.com Capt. Howie performs weddings at spectacular waterfalls in private tropical gardens. Our other locations include pristine beaches and sailing to off-shore islands. Our exotic parrots attend your ceremony as witnesses. Photo HAWAII BEACH WEDDINGS 94-762 Lumiauau St. U4 Honolulu, HI 96797 (Island of Oahu) Tel. (808) 951-0448 or 1-877-557-4686 (toll free) Email: ILoveSax@hawaii.rr.com Specializing in complete Breathtaking Scenic Weddings and Scenic Photo Shoots. Professional digital photography, fun & romantic poses, awesome color, B & W. One of the best Videographers in Hawaii, Premiere Romantic Saxophonist for wedding, DJ non-stop dance music, top MC's to announce your reception, friendly Ministers, Catering by Chef Glenn. Weddings at white sand beaches, glass chapels, deluxe hotels, awesome cliffs, sailboats & yachts, waterfalls, tropical hillside gardens. Photo HAWAII WEDDINGS $95 (Island of Oahu) Tel. (808) 235-6966 Email: lovehawaii@hawaii.rr.com It's easy to get married in Paradise. Memories that will last your lifetime - for $95. Bless you for bringing more love to our world. Photo HAWAIIAN ISLAND WEDDING PLANNERS (Islands of Oahu, Maui, Big Island, Kauai & Lanai) Tel. (805) 279-8474 Fax (805) 480-0873 Email: weddings@hawaiianweddings.net Dedicated to planning your romantic dream wedding or vow renewal in Paradise. Personalized service on the Hawaiian Islands by experienced professionals. Happily Ever After should begin in Hawaii! Photo HAWAIIAN ISLAND WEDDINGS, INC. P. O. Box 2098 Kihei, HI 96753 (Islands of Maui, Kauai, Hawaii and Oahu) Tel. (808) 875-0350 or 1-800-368-5502 Fax (808) 874-9215 Email: weddings@maui.net Start your life together with a picture perfect Hawaiian Island Wedding. Serving all four major islands, Maui, Kauai, Hawaii and Oahu. "From the intimate to the ultimate." Photo 1 & 1 WEDDING BY THE SEA 1814 Poki Street, #203 Honolulu, HI 96822 (Island of Oahu) Tel. (808) 942-7772 Email: revaloha@yahoo.com Spiritual Hawaii weddings at secluded beaches, tropical gardens, and oceanfront hotels at sunset. Photo THE ROMANCE SPECIALISTS 3011 Gordon Street Honolulu, HI 96818 (Island of Oahu) Tel. (808) 833-1702 or 1-866-OAHU-WED Email: theromancespecialists@yahoo.com Romantic Oahu weddings on pristine white sand beaches with breathtaking views at sunset are our specialty. Affordable, yet highly romantic and personalized. Weddings, Vow Renewals, Commitment Ceremonies and more by The Romance Specialists. Photo WEDDING CEREMONIES, ETC. 60 North Beretania Street, No. 2501 Honolulu, HI 96817 (Island of Oahu) Tel. (808) 533-8871 or (808) 384-4291 (cell) Fax (808) 533-8871 Email: kleitr001@hawaii.rr.com Reverend Rick Kleit, a licensed Hawaii Minister, has been performing non-denominational ceremonies for the past 15 years. Choose from wonderful beach locations, gorgeous hotels and lush majestic parks for your ceremony. Photo Top PHOTOGRAPHERS HAWAII BEACH WEDDINGS 94-762 Lumiauau St. U4 Honolulu, HI 96797 (Island of Oahu) Tel. (808) 951-0448 or 1-877-557-4686 (toll free) Email: ILoveSax@hawaii.rr.com Specializing in complete Breathtaking Scenic Weddings and Scenic Photo Shoots. Professional digital photography, fun & romantic poses, awesome color, B & W. One of the best Videographers in Hawaii, Premiere Romantic Saxophonist for wedding, DJ non-stop dance music, top MC's to announce your reception, friendly Ministers, Catering by Chef Glenn. Weddings at white sand beaches, glass chapels, deluxe hotels, awesome cliffs, sailboats & yachts, waterfalls, tropical hillside gardens. Photo Top LOCATIONS / OTHER SERVICES TRAVEL TO PARADISE 305 Hahani Street, # 187 Kailua, HI 96734 (All Hawaiian Islands) Tel. 1-877-965-4358 (toll free) Fax 1-888-576-9650 (toll free) Email: aloha@traveltoparadise.com Let us share our Paradise with you. We have a feel for the islands that only comes from living here. All of the islands can fulfill your every wish, yet some offer special places to make your wedding or honeymoon even more memorable. Looking for a romantic hideaway? a location central for the whole family's fun? or the ultimate luxuries of a 5-star resort? Travel to Paradise can help you make the right decisions to turn your dreams into reality and ensure your travel is hassle-free. Photo Top Weddings "Friends" Listings | Activities Index | Home Page Contact Us | Sponsor Join Us Form ©Ala Mua Hawaii 1997 Hawaiian City GardenStopMoskowitz :: 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 Clothes Hawaiian FishArticle Insider - Hawaiian Clothes HOME ABOUT US CONTACT US NEWSLETTER ADVERTISE Wednesday, January 25th, 2006 Articles Aloha Shirts Aloha Shirt Companies Authentic Hawaiian Shirts Beach Shirts Classic Hawaiian Shirts Cocktail Shirts Corvette Hawaiian Shirts Fish Print Shirts Flame Shirts Gambling Shirts Hawaiian Airplane Shirts Hawaiian Apparel Hawaiian Beer Shirts Hawaiian Casino Shirts Hawaiian Clothes Hawaiian Fish Shirts Hawaiian Flower Shirts Hawaiian Prints Hawaiian Shirt Designs Hawaiian Shirt Manufacturers Hawaiian Shirt Stores Hot Rod Shirts Island Shirts Men's Beach Wear Men's Hawaiian Shirts Men's Resort Wear Motorcycle Shirts Muscle Car Shirts Novelty Shirts More Resources About Aloha Shirts Home > Beauty & Fashion > Menswear Aloha Shirts Hawaiian Clothes by Seth Cotterell Hawaiian clothes are a popular fashion and have been for a long time. 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Where there was once only the basic floral print Hawaiian shirt, there are now literally dozens, even hundreds of different designs to choose from. Other popular prints include alcohol-themed shirts like cocktail and beer shirts, as well as gambling- and sports-themed shirts. Once you've found the perfect Hawaiian shirt, you can build your outfit around that and start accessorizing. A nice pair of floral print shorts and a fun pair of sandals or flip flops will complete the outfit. One of the major benefits of Hawaiian clothes and fashion is simplicity. It is not hard to build a complete outfit without spending a lot of money. Get all Menswear articles via v. 5.0154 © 2002 - 2006 InfoSearch Media, Inc . All Rights Reserved. Privacy Policy Lanai > Lanai attractionsThings to do in Lanai - Lanai attractions - TripAdvisor Things to do in Lanai Sign in • Sign up Home > United States > Hawaii > Lanai > Lanai attractions Lanai tourism: Overview Hotels Flights Attractions Dining Deals Forums Maps, etc. Search (e.g., Lanai hotels, Las Vegas, Paris art museum) Lanai Lanai Overview Lanai Hotels Flights to Lanai Lanai Deals Lanai Attractions Lanai Restaurants Lanai Forums Lanai Maps Lanai Discount Hotels Lanai Vacation Packages Free Newsletter Get deals, news and articles on Lanai Plus weekend trip ideas from your hometown e-mail this page to a friend Traveler Reviews Write a review . What was your experience with Lanai? Tell others what's hot and what's not. Deals on Lanai Hotels The Lodge at Koele Manele Bay Hotel More Lanai Hotels Hotel Lanai Jasmin Garden House The Captain's Retreat Hale Moe Hale o Lana'i Blue Ginger Bed and Breakfast Hulopo'e Bay Campgrounds Delores Fabrao Four Seasons Resort Lanai The Pink House Read more Lanai tourism Things to do in Lanai Sponsored links * Lanai Travel Deals Expeditions on Lanai www.lanaitours.com Authorized reservation site for Expeditions Lanai Hawaii Tours & Activities HawaiiTours.com Guaranteed low prices on 300 tours, ask about special group rates. Lanai Tours www.BudgetTravelOnline.com Learn More about Destinations All Around Hawaii - Plan Your Trip Now! Lanai Attractions Concierge.com Complete Travel Info - Find Maps, Photos, Hot Spots, Links & More All results: View all 48 Lanai travel deals Airfare: Find deals on airfare to Lanai (arriving in Hoolehua, HI) Recommended reading (3) "Shopping" Frommer's "Nightlife" Frommer's "Lanai Sights & Attractions Overview" Fodors.com Recommended attractions (1-20 of 28) Shipwreck Beach , Lanai City Attraction type: Beach Polihua Beach , Lanai An isolated white sand beach. Attraction type: Beach Munro Trail , Lanai City Attraction type: Hiking trail The Experience at Koele , Lanai This 18-hole, Par-72 course at 7,012 yards is refreshing and stimulating, where the back nine is on flat terrain and front nine more scenic, difficult but fun. Attraction type: Golf course Cavendish Golf Course , Lanai City Attraction type: Golf course Lanai Forums Travelers like you give candid advice on Lanai hotels and much more. Join the Discussion Click discussion title to read more or post a reply. cost of jeep (3 replies, 12:04 pm, Jan 23, 2006) Private Tour or Rent Jeep? (3 replies, 10:13 pm, Jan 18, 2006) Four Seasons Lanai (7 replies, 11:04 am, Jan 06, 2006) Read: Lanai discussions Post: A new Lanai topic >> Share Your Travel Savvy Contribute your opinion here... Atv Tour? (no replies, 10:07 pm, Jan 19, 2006) Vacation Home rentals on Lanai (no replies, 7:06 pm, Jan 16, 2006) Lanai or Molokai? (no replies, 11:29 am, Nov 30, 2005) Browse: Lanai discussions Challenge at Manele , Lanai City This 18-hole, par-72 course over 7,039 yards runs on red lava fields along a scenic coastline, offering stimulating challenges like drives over cliff, deep gorges and ravines with flags very close to the cliff's edge. Attraction type: Golf course; All terrain vehicle trail Halulu Heiau , Lanai Attraction type: Ancient ruins Hulopoe Beach , Lanai Most popular for swimming and picnicking beach on Lanai also has safe tidal pool area for small children. Attraction type: Beach Mike Carroll Gallery , Lanai City Attraction type: Art gallery Kanepuu Preserve , Lanai Attraction type: Nature reserve Keahikawelo , Lanai Attraction type: Landmark/point of interest Kaunolu , Lanai Archaeological site of fishing village on a cliff. Attraction type: Ancient ruins; Historic village Lanai Marketplace , Lanai Attraction type: Flea/street market Orchid House and Gardens , Lanai Attraction type: Garden Halepalaoa Beach , Lanai This beach is only accessible by 4-WD vehicles, ideal for sun bathing and strolling but not for swimming. Attraction type: Beach Lana'i City , Lanai City Attraction type: Historic village The Local Gentry , Lanai City Attraction type: Specialty shop Richard's Shopping Center , Lanai City Attraction type: Mall; Shop Pine Isle Market , Lanai City Attraction type: Flea/street market Lanai Art Center , Lanai City Attraction type: Educational site; Art gallery Pages: 1 2 Next >> Find more things to do Select from the following categories to retrieve information on specific types of activities and attractions. Outdoors, outdoor sports & nature: Beaches, water sports, lakes & rivers (7) Golf (4) Outdoors (land) sports (3) Parks and gardens (1) Scenery and natural wonders (1) Wildlife and nature (2) History and culture: Buildings and structures (1) Education sites and libraries (1) Historic sites (4) Museums (3) Sightseeing (1) Entertainment and amusement: Tours (1) Other: Dining out (1) Shopping (7) Sponsored links * More Deals: Lanai Gray Line Bus Tours Truly, the local expert. 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