Oahu) Tel. (808) 254-0198

Hawaii - Oahu - Entertainment Activities Oahu Printer Friendly Version Help us preserve the Islands. Tell our advertisers you found them on Alternative-Hawaii. ENTERTAINMENT Cinema | Nightclubs/Live Entertainment/Bars | Music/Theatre/Dance | Luaus CINEMAS AIKAHI TWINS Aikahi Shopping Center 25 Kaneohe Bay Dr. Kailua, HI 96734 (Windward Oahu) Tel. (808) 254-0198 (Office); (808) 593-3000 (Recording) Consolidated Theaters. A 2-Plex theater. DOLE CANNERY THEATRE 735 B Iwilei Road Honolulu, HI 96817 (Honolulu / Downtown Area) Tel. (808) 526-3456 Signature Theaters. An 18-plex theater. ENCHANTED LAKE CINEMA 1060 Leolu Drive Kailua, HI 96734 (Windward Oahu) Tel. (808) 262-0092 (Office); (808) 263-4171 (Recording) Wallace Theaters. A 3-plex theater. KAHALA THEATRE Kahala Mall 4211 Waialae Ave. Honolulu, HI 96816 (Honolulu / Kahala Area) Tel. (808) 733-6243 (Office); (808) 593-3000 (Recording) Consolidated Theaters. An 8-Plex theater. KAILUA THEATRE 345 Hahani Street Kailua, HI 96734 (Windward Oahu) Tel. (808) 261-0421 (Office); (808) 263-4171 (Recording) Wallace Theaters. A 2-plex theater. KAPOLEI THEATRE 890 Kamokila Blvd. Kapolei, HI 96707 (Leeward Oahu) Tel. (808) 674-8031 (Office); (808) 593-3000 (Recording) Consolidated Theaters. A 16-plex theater. KEOLU CENTER CINEMA 1090 Keolu Drive Kailua, HI 96734 (Windward Oahu) Tel. (808) 263-5657 (Office); (808) 263-4171 (Recording) Wallace Theaters. A 4-plex theater. KOKO MARINA STADIUM Koko Marina Shopping Center 7192 Kalanianaole Hwy. Honolulu, HI 96825 (Office); (808) 593-3000 (Recording) (Southeast Oahu) Tel. (808) 397-6133 Consolidated Theaters. An 8-plex theater. KOOLAU STADIUM Temple Valley Shopping Center 47-260 Hui Iwa St. Kaneohe, HI 96744 (Windward Oahu) Tel. (808) 239-0910 (Office); (808) 593-3000 (Recording) Consolidated Theaters. A 10-plex theater. LAIE CINEMAS 55-510 Kamehameha Hwy #18 Laie, HI 96762 (Windward Oahu) Tel. (808) 293-7429 (Office); (808) 293-7516 (Recording) Wallace Theaters. A 2-plex theater. MILILANI TOWN CENTER STADIUM Town Center of Mililani 95-1249 Meheula Parkway Mililani, HI 96789 (Central Oahu) Tel. (808) 627-0200 Consolidated Theaters. A 14-plex theater. MOVIE MUSEUM 3566 Harding Avenue Honolulu, HI 96816 (Honolulu / Kaimuki Area) Tel. (808) 735-8771 Intimate 19 seat theatre showing old classic films. Call for information and reservations. PEARL HIGHLANDS 1000 Kamehameha Hwy. Pearl City, HI 96782 (Southwest Oahu) Tel. (808) 455-6999 Signature Theaters. A 12-plex theater. PEARLRIDGE WEST Pearlridge Shopping Center - Downtown 98-1005 Moanalua Rd. Honolulu, HI 96701 (Southwest Oahu) Tel. (808) 483-5339 (Office); (808) 593-3000 (Recording) Consolidated Theaters. A 16-plex theater. RESTAURANT ROW THEATRES (Honolulu / Ala Moana Area) Tel. (808) 545-8635 (Office); (808) 526-4171 (Recording) Wallace Theaters. A 9-plex theater. VARSITY THEATRE 1106 University Ave. Honolulu, HI 96814 (Honolulu / Moiliili Area) Tel. (808) 973-5834 (Office); (808) 593-3000 (Recording) Consolidated Theaters. A 2-plex theater. WARD STADIUM THEATRE Victoria Ward Centers 1044 Auahi Street Honolulu, HI 96814 (Honolulu / Ala Moana Area) Tel. (808) 594-7000 (Office); (808) 593-3000 (Recording) Consolidated Theaters. A 16-plex theater. WINDWARD STADIUM Windward Mall 46-056 Kamehameha Highway Kaneohe, HI 96744 (Windward Oahu) Tel. (808) 234-4000 Signature Theaters. A 10-plex theater. Top NIGHTCLUBS/ LIVE ENTERTAINMENT / BARS SPONSOR HONOLULU TAVERN 417 Nohonani Street, #C Honolulu, HI 96815 (Honolulu / Waikiki Area) Tel. (808) 922-5539 Email: party@honolulutavern.com A Waikiki "Talk Story" bar. The last vintage koa bar in Waikiki. Old style local flavor and some of the best drink prices. A friendly, intimate place to come, relax and "talk story" in true Hawaiian style. Photo FRIENDS ANNA BANNANAS 2440 South Beretania Street Honolulu, HI 96826 (Honolulu / Moiliili Area) Tel. (808) 946-5190 Funky, twenty-seven year old institution where Reggae, Blues and Alternative Bands play. MAI TAI BAR Ala Moana Center 1450 Ala Moana Blvd., #3247 Honolulu, HI 96814 (Honolulu / Ala Moana Area Tel. (808) 947-2900 A trendsetting, tastefully chic yet fun spot showcasing exciting nightly live music & a popular happy hour. 2005 Ilima Award Presented by the Honolulu Advertiser Newspaper based on a People's Choice ballot. NICK'S FISHMARKET CAFE 2070 Kalakaua Ave Waikiki, HI 96815 (Honolulu / Waikiki Area) Tel. (808) 955-6333 Varied entertainment nightly. Reggae on Friday nights. Lounge. Free valet parking. OCEAN CLUB Restaurant Row 500 Ala Moana Boulevard Honolulu, HI 96813 (Honolulu / Ala Moana Area) Tel. (808) 531-8444 Best from the 70's to the 90's. RUMOURS Ala Moana Hotel 410 Atkinson Drive Honolulu, HI 96814 (Honolulu / Ala Moana Area) Tel. (808) 955-4811, Ext. 4080 Home of popular "Big Chill" Friday Dance Night. WAVE WAIKIKI 1877 Kalakaua Avenue Waikiki, HI 96815 (Honolulu / Waikiki Area) Tel. (808) 941-0424 Live acts until around 2:00 a.m. - then DJ's spin house and dance music. Top MUSIC, THEATRE & DANCE ARMY COMMUNITY THEATRE Richardson Theatre Fort Shafter Honolulu, HI 96858 (Honolulu / West Honolulu Area) Tel. (808) 438-4480 (box office) Presents a season of four musicals and four plays. The theatre is known for its Broadway blockbuster musical classics and Readers Theatre presentations. BALLET HAWAII 650 Iwilei Road Honolulu, HI 96817 (Honolulu / West Honolulu Area) Tel. (808) 521-8600 Teaching, promoting and producing dance since 1976. Presenting world-class performances. BLAISDELL CENTER 777 Ward Avenue Honolulu, HI 96814 (Honolulu / Ala Moana Area) Tel. (808) 591-2211 Home of the Honolulu Symphony. Special events, concerts. DIAMOND HEAD THEATER 520 Makapuu Avenue Honolulu, HI 96816 (Honolulu / Kaimuki Area) Tel. (808) 733-0274 Local theater productions. Call for directions. HAWAII ALLIANCE FOR ARTS EDUCATION 1040 Richards Street, Suite 301 Honolulu, HI 96813 (All Hawaiian Islands) Tel. (808) 533-2787 Founded in 1980, the only statewide private non-profit for the arts that belongs to the national Kennedy Center Alliance for Arts Education Network. Representing 105 organizations and 300 individuals, a combined statewide membership of over 35,000. The Alliance networks arts and education agencies and advocates a complete education for all children in Hawaii. HAWAII OPERA THEATER 987 Waimanu Street Honolulu, HI 96814 (Honolulu / Ala Moana Area) Tel. (808) 596-7858 Grand opera: season January through March. HAWAII PACIFIC UNIVERSITY Hawaii Loa Campus 45-045 Kamehameha Highway Kaneohe, HI 96744 (Windward Oahu) Tel. (808) 375-1282 (box office) Classic drama and musicals. Call for performance schedule and prices. HAWAII STATE BALLET 1418 Kapiolani Boulevard, 2nd floor Honolulu, HI 96814 (Honolulu / Ala Moana Area) Tel. (808) 947-2755 Call for performance schedule, location, prices and reservation. HAWAII THEATER CENTER 1130 Bethel Street Honolulu, HI 96813 (Honolulu / Chinatown Area) Tel. (808) 528-0506 A restored treasure - the Carnegie Hall of the Pacific. Call for schedule. HONOLULU ACADEMY OF ARTS The Doris Duke Theatre 900 South Beretania Street Honolulu, HI 96814 (Honolulu / Downtown Area) Tel. (808) 532-8768 Hawaii's largest art museum - a unique collection of Asian and western art from ancient times to present. Guided tours, lectures, films, gallery talks, concerts, dance recitals, arts festivals, education programs and art classes for children and adults, permanent, traveling and temporary exhibits. Call for calendar of events. HONOLULU SYMPHONY 650 Iwilei Road, Suite 202 Honolulu, HI 96817 (Honolulu / West Honolulu Area) Tel. (808) 792-2000 (box office) Founded in 1900, the Honolulu Symphony is the oldest American orchestra west of the Rocky Mountains. All concerts take place at the Blaisdell Concert Hall. HONOLULU THEATER FOR YOUTH 2846 Ualena Street Honolulu, HI 96819 (Honolulu / West Honolulu Area) Tel. (808) 839-9885 Family theater. Call for information on performance sites, times, prices. KUMU KAHUA THEATER 46 Merchant Street Honolulu, HI 96813 (Honolulu / Downtown Area) Tel. (808) 536-4441 Productions by Hawaiian playwrights. Call for schedule, reservation, prices. LEEWARD COMMUNITY COLLEGE THEATRE 96-045 Ala Ike Pearl City, HI 96782 (Southwest Oahu) Tel. (808) 455-0385 (Box Office) / (808) 455-0389 (Directions) Catch the wave of excitement - Hawaii's mixed plate of critically acclaimed local and international productions of drama, dance, and music. MANOA VALLEY THEATER 2833 East Manoa Road Honolulu, HI 96822 (Honolulu / Manoa Area) Tel. (808) 988-6131 Honolulu's off-Broadway playhouse. Call box office for information on productions. MID-PACIFIC INSTITUTE Bakken Auditorium 2445 Kaala Street Honolulu, HI 96822 (Honolulu / Manoa Area) Tel. (808) 973-5000 Several concerts presented during the year. Call for performance schedule and prices. THE MOVEMENT CENTER 1215 Center St. #211 Honolulu, HI 96816 (Honolulu / Kaimuki Area) Tel. (808) 735-8641 A performing arts school located in Kaimuki providing instruction in singing, dancing and acting for ages 3 to adult. Please call for a schedule of classes. PALIKU THEATRE Windward Community College 45-720 Keaahala Road Kaneohe, HI 96744 (Windward Oahu) Tel. (808) 235-7433 A 300-seat theater featuring three stage configurations, proscenium, thrust and theater-in-the-round. Call for peformance schedule and prices. UNIVERSITY OF HAWAII AT MANOA Kennedy Theater 1770 East-West Road Honolulu, HI 96822 (Honolulu / Manoa Area) Tel. (808) 956-7655 Classic and new productions. Call for season schedule and prices. UNIVERSITY OF HAWAII AT MANOA Music Department College of Arts and Humanities 2411 Dole Street Honolulu, HI 96822 (Honolulu / Manoa Area) Tel. (808) 956-8742 Music at Manoa. Events by outside artists, faculty, and students. Call for schedule, prices, and concert locations. Top LUAUS SPONSOR BEST HAWAIIAN LUAUS ON OAHU (Islands of Maui, Oahu, the Big Island of Hawaii & Kauai) Tel. No. (808) 661-6655 or 1-877-661-6655 (toll free) Email: oahu-luau-reservations@best-luaus.com If you are looking for great entertainment on Oahu/Hawaii (Honolulu & Waikiki) you have found it! Visit a luau and enjoy the Aloha spirit of Hawaii. Online reservations of Hawaiian Luau shows and Polynesian Revues on Oahu. We recommend Germaine's Luau, the Royal Hawaiian Luau or the Paradise Cove Luau and others, book with us online today. FRIENDS GERMAINE'S LUAU Near Barber's Point (Leeward Oahu) Tel. (808) 941-3338 On the beach. Call for reservation and free transportation. HALE KOA HOTEL 2055 Kalia Road Honolulu, HI 96815 (Honolulu / Waikiki Area) Tel. (808) 955-0555 The splendor and spectacle of an ancient Hawaiian tradition held in a garden oasis by the sea. PARADISE COVE LUAU 92-1089 Aliinui Drive Kapolei, HI 96707 (Leeward Oahu) Tel. (808) 679-0003 On the beach. Call for reservation and free transportation. POLYNESIAN CULTURAL CENTER 55-370 Kamehameha Highway Laie, HI 96762 (Windward Oahu) Tel. 1-800-367-7060 One of Hawaii's most authentic luaus. Winner of the coveted Kahili Award for preserving Hawaiian culture. ROYAL HAWAIIAN HOTEL LUAU 2259 Kalakaua Avenue Honolulu, HI 96815 (Honolulu / Waikiki Area) Tel. (808) 931-7194 Oceanside luau. Call for reservation. Top Activities Index | Home Page Contact Us | Sponsor Join Us Form ©Ala Mua Hawaii 1997

Hawaii hotel. The quiet

Hawaii Hotels, King Kamehameha's Kona Beach Hotel - Big Island Hawaii Built in the heart of picturesque Kailua-Kona town, King Kamehameha's Kona Beach Hotel takes its name from the most prominent of Hawaii's monarchs, King Kamehameha the Great, who united the Hawaiian Islands in 1810 and who established his residence and administrative capital on the grounds of this Hawaii hotel. The quiet sheltered bay, balmy trade winds and endless days of brilliant sunshine also made the site of this Big Island hotel a favorite vacation spot for Hawaiian royalty. Images and artifacts celebrating its historically significant location can be found throughout the hotel, and are included in a daily-guided historical tour. On the surrounding grounds stands King Kamehameha's restored Hawaiian temple, Ahu'ena Heiau, a stunning foreground for the compelling seascape that the hotel's seaside location provides. On Kamakahonu Bay, the 460-room King Kamehameha's Kona Beach Hotel fronts the only white sandy beach in Kona. The full-service landmark hotel is home to the world-famous annual Ironman Triathlon, and features three restaurants, swimming pool with a whirlpool spa and sauna, comprehensive meeting and banquet facilities, a Hawaiian activity center, beauty salon and the only air-conditioned shopping mall in Kona. King Kamehameha's Kona Beach Hotel is also home to the best lu'au (Hawaiian feast) on the island. The lu'au is held every Sunday and Tuesday through Thursday and includes songs and dances of ancient and modern Hawaii.

Hawaiian Recipes 2 recipes

Oaxacan / Hawaiian | Recipe*zaar ADVERTISEMENT - Remove ads with Recipezaar Premium You are Here: Home > Oaxacan > Hawaiian Get our free newsletter Eater's Digest : | Sign in Home Recipes My Stuff Community Tools Marketplace Help Search: All Recipes Only My Cookbook by Ingredient by Recipe ID # Kitchen Dictionary Member Names for advanced... Like to cook with your eyes? Browse recipes with photos new pictures posted daily Oaxacan Hawaiian Recipes 2 recipes sorted by most recently posted highest rated photos fastest to make alphabetical Top 40 Oaxacan Hawaiian Recipes | Recently Reviewed Oaxacan Hawaiian Recipes | ( what is this? ) Search within this set: Filter results by category: ( What is this? ) You do not have JavaScript enabled so the category list below will not function properly. Please click "what is this?" above for more information. Remove all filters Course Appetizers Condiments, etc. Sauces Chutneys Salsas Savory Sauces Sweet Sauces Garnishes Main Dish Salads Side Dishes Main Ingredient Beans Eggs/Dairy Cheese Fruit Tropical Mango Papaya Vegetables Greens Lettuces Tomatoes Meat Beef Ground Beef Cuisine North American Canadian Atlantic Ontario Prairies Quebec Northern United States Midwestern Northeastern Southern Southwestern Western Mexican Baja Central Gulf Coast Oaxacan Pacific Oceania Australian Hawaiian Asian Southeastern Malaysian Preparation Equipment Stove Top Inexpensive Number of Servings Presentation Served Cold Served Hot Simple Beginner Cook 3 or Less Steps Time to Make Technique No Cook Occasion Brunch Dinner Party Holiday/Event Wedding Non-Religious Independence Day New Years Superbowl Novelty Seasonal Fall Spring Summer Winter Taste/Mood Comfort Food To Go... Potluck Picnic Dietary Kid Pleaser Lighter Fare Healthy Low in... Low Cholesterol Low Protein Low Sat. Fat Low Sodium Reduced Carbs Taco Salad Supreme by Heather Beldin (3 reviews) My husband loves this and I make it about once a week for him. Friends and family have asked me to make this for them and for get togethers. This salad is basicly put together with anything you like in a salad. So you can add or not use what is... #78535 Save to My Cookbook Summer Salsa by wildheart Spicy and sweet, hot and cold....this is great. Serve with scrambled eggs or in egg and bacon breakfast burritos, or with pork roast. Use anywhere you would use a chutney or salsa. #59544 Save to My Cookbook Having Trouble? Try these... Search within these results for: Use the Category List on the left to narrow results. Post a Request for the Recipe and we'll help you find it. Ask a chef your question in our Cooking Q & A forum. ADVERTISEMENT Remove ads with Recipezaar Premium Your Ad Here ADVERTISEMENT - Remove ads with Recipezaar Premium Back to Top | E-mail this Page You are Here: Home > Oaxacan > Hawaiian Your Account My Stuff My Cookbook My Shopping List Edit My Profile Premium Membership Logout Recipes Browse Categories Browse Cookbooks Search Request a Recipe Post Your Recipe Recipes A-Z Explore Community Forums Marketplace Site News A Random Recipe Recent Searches Help F.A.Q. Support Forum Cooking Q & A Forum Kitchen Dictionary Measurements Convertor Contact Us Fine Print Terms of Service Privacy Policy About Us Jobs Add Recipes to Your Site Advertise Here © 1999-2006 Recipezaar 10.0.0.2 Page generated in 0.16 seconds 0.01,0.15, Page generated in 0.13 seconds 0.12,0.00,0.01,0.00, Page generated in 0.12 seconds 0.00,0.06,0.06,0.00,

Lanai Langkawi Langkawi tourism:

The Lanai Langkawi Hotel - Langkawi - The Lanai Langkawi Hotel Reviews - TripAdvisor The Lanai Langkawi Hotel Sign in • Sign up Home > Asia > Malaysia > Kedah > Langkawi > Langkawi Hotels > The Lanai Langkawi Langkawi tourism: Overview Hotels Flights Attractions Deals Forums Maps, etc. Search (e.g., Boston hotels, Las Vegas, Paris art museum) Langkawi Langkawi Overview Langkawi Hotels The Lanai Langkawi All Langkawi Hotels Flights to Langkawi Langkawi Deals Langkawi Attractions Langkawi Forum Langkawi Maps Langkawi Discount Hotels Langkawi Vacation Packages The Lanai Langkawi Hotel Langkawi e-mail this page to a friend Traveler Reviews Write a review . What was your experience with The Lanai Langkawi? Tell others what's hot and what's not. Langkawi The Lanai Langkawi Pantai Tengah, P.O. Box 143 Langkawi, Kedah 07000 Malaysia Deals on Langkawi Hotels The Datai Langkawi Pelangi Beach Resort Langkawi Casa Del Mar Langkawi The Andaman Langkawi Tanjung Rhu Hotel Sheraton Perdana Resort Four Seasons Resort Langkawi Bon Ton Resort Berjaya Langkawi Beach and Spa Resort Sheraton Langkawi Beach Resort Mutiara Burau Bay Holiday Villa Langkawi Aseania Resort City Bayview Hotel Federal Villa Langkawi Kampung Tok Senik Resort Langkawi Langkawi Lagoon Resort The Lanai Langkawi More Langkawi Hotels Beach Garden Resort Langkawi Village Resort Sunset Beach Resort Tanjung Sanctuary Resort Hotel Awana Porto Malai Langkawi Rebak Marina Resort Helang Hotel Beringin Beach Resort Black Sand Beach Motel Burau Bay Resort Chandek Kura Resort Konda Istana Langkawi Chalet Nadias Inn Beach Resort Nagoya City Hotel Singgahsana KUB Resort Langkawi Sunrise Island Resort Tanjung Mali Beach Motel The Garden Hotel Tiara Langkawi Hotel Langkapuri Beach Resort Grand Continental Langkawi AB Motel Langkasuka Resort Central Hotel (Eagle Bay Hotel) Charlie Motel & Restaurant Langkawi Seaview Hotel Twin Peaks Island Resort Read more Langkawi tourism The Lanai Langkawi #40 of 46 hotels in Langkawi Pantai Tengah, P.O. Box 143, Langkawi, Kedah 07000, Malaysia Rooms: 104 TripAdvisor traveler rating: Sponsored links * Hotel deal search: The Lanai Langkawi The Lanai Langkawi : Hot Deals HotelClub Discount Hotels WorldWide Related search results: Langkawi Langkawi : Hotel Deals from $214 Expedia.com Don't just travel. Travel right! Langkawi : Low Hotel Prices Made Easy Orbitz.com The faster, easier way to find the hotel you want. Just Orbitz and go! Langkawi : Great Prices, Great Rooms hotels.com We Know Hotels Inside And Out. View Maps, Photos, Rates. Book Now! All results: View all 82 Langkawi travel deals Share your travel photos, get free prints! Have snapshots of hotels or attractions from your last trip? Get up to $40 in free prints from Shutterfly® when you post travel photos on TripAdvisor. Offer ends January 31, 2006. See offer details . TripAdvisor Traveler Reviews 1 Traveler review (English) RATING:   DATE:   Show:   All languages English (1) Apr 19, 2005 "10 nights at the Lanai"   A TripAdvisor Member, Norwich U.K. The first thing we noticed on our arrival was how quiet and clean this hotel was in the middle of the... 1 Traveler review (English)   From Around the Web: The Lanai Langkawi Expert Guidebooks (1) Title Source   "The Lanai Langkawi" Wcities.com   Forums Get candid advice from real travelers! Title # of Replies Most Recent Reply "a vegetarian restaurant available?" 2 replies 10:45 am, today   "The Andaman or Datai with a 3yr old" 6 replies 10:43 am, today   "Tanjung Rhu or Casa del Mar?" 3 replies 9:49 am, today     Go to the Langkawi Forum   Post a forums topic about The Lanai Langkawi Share your travel savvy! Join a discussion... Title # of Replies Time/Date Posted "Your Local Expert for Langkawi" no replies 12:12 pm, Jun 24, 2005   "Datai Hotel - Jungle Villas?" no replies 9:21 am, today   "Langkawi and Ko Samui" no replies 8:56 am, Jan 23, 2006     Browse Langkawi discussions Research Other Langkawi Hotels The Lanai Langkawi not what you're looking for? Find out about other Langkawi hotels , or check out Langkawi hotel deals ! More Information on Travel in Kedah Explore our site to find travel information and unbiased reviews on Langkawi tourism , attractions , maps and much more. Review Summary Based on 1 review worldwide Traveler Rating Overall What to expect Rooms Service Value Cleanliness Pool Recommendations couples and romantics budget travelers students seniors families with teenagers Sponsored links * Hot deals: Langkawi Langkawi : Great Hotel Rates! finds you low prices where you need to stay! Just click - you're there. CheapTickets.com Langkawi : Save on hotel + air Don't just travel. Travel right! Expedia Vacations Pelangi Beach Resort Langkawi : More rooms for more value   We Know Hotels Inside And Out. Click or call now: 1-800-434-6835 hotels.com Berjaya Langkawi Beach and Spa Resort : Great rooms, Great rates   Don't just travel. Travel right! Expedia.com View all Langkawi deals Free Newsletter Interested in The Lanai Langkawi and Langkawi ? We'll send you weekly updates with new articles, reviews and special deals. Just enter your e-mail address:   Hotel owners: expand your listing About TripAdvisor TripAdvisor provides unbiased reviews, articles, recommendations and opinions on The Lanai Langkawi Hotel , Langkawi.   Recommendations for hotels, resorts, inns, vacations, travel packages, travel guides and lots more! 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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