Hawaii Vacations Planning How

Hawaii vacation and Hawaii wedding guide - Information on resorts, spas, golf, honeymoons and wedding packages to Hawaii Hawaii weddings and Hawaii honeymoons begin here... Home Kauai Oahu Maui Big Island Quick Search: Choose a Category B&B/Rentals Bicycle Tours Boat Catering Dining Diving Event Venues Florists Gifts/Apparel Golf Helicopter (air tours) Hotels/Resorts Land Activities Luau Photo/Video Shopping Spa's Theatre/Entertainment Theme Parties Transportation Walking Tours/Gardens Water Activities Wedding Coordinators Choose an Island All Islands Hawaii Kauai Lanai Maui Molokai Oahu Home Preview Hawaii Wedding Planner Personalized utility to create Hawaii wedding itinerary. - Login Preview Hawaii Featured Partner Starwood Hotels Hawaii Guide to Starwood Hawaii Hotels and Resorts. Hawaii Travel Blog Hawaii Weddings Hawaii Honeymoons Hawaii Travel News Get Preview Hawaii newsletter Get Hawaii's #1 internet discount card. Hawaii wedding planner & custom Hawaii honeymoons Preview Hawaii is designed to assist you in planning your wedding in Hawaii, Hawaii honeymoon or other special event in Hawaii. This website is a streaming video guide for Hawaii wedding and Hawaii honeymoon planning. Browse through our media library of Hawaii hotels, activities in Hawaii, Hawaii wedding planners and Hawaii wedding venues. Utilize our easy Hawaii Wedding Planner software to request additional information from a variety of Hawaii wedding professionals and Hawaii hotels. Call us toll free in Hawaii at 866-773-8844 with any questions you may have about planning your wedding in Hawaii or your dream Hawaii honeymoon package. Plan Hawaii hotel &resort lodging, tours & activities Hawaii Vacations Planning How do I love thee? Let me count the ways in Hawaii.... Ku'uipo means 'sweetheart' in Hawaiian, and you are surely to win your ku'uipo's heart in our romantic Hawaiian Islands. Enjoy a beach stroll in the golden light of a Hawaii sunset, see the lush interior of our Hawaii islands by helicopter, plan a romantic Hawaii vacation that includes a romantic dinner for two on the beach by candlelight, your hotel room filled with roses and candles or a sunset dinner cruise watching the Hawaii marine life. Romance travel to Hawaii has never been easier or more customized. Our streaming video guide is a state of Hawaii resource for all you traveling romantics out there. Using this website, you can plan a destination Hawaii wedding for just the two of you and a group of two hundred. Our list of professional Hawaii wedding planners on each island can provide expert support every step of the way to the big day. Using our directory of Hawaii wedding suppliers, you can find professional Hawaii wedding photographers, Hawaii wedding videographers, stunning Hawaii florists, talented Hawaii musicians and unique Hawaii wedding venues, from simple beaches to lavish Hawaii resorts. Use our unique Hawaii Event Planner software to send you personalized Request For Proposal (RFP) to one or many of these suppliers with a simple email. Our qualified Hawaii wedding professionals will reply to your request within three days, and provide you with the best possible prices for your Hawaii wedding or Hawaii event. Preview Hawaii also offers personalized Hawaii honeymoon travel coordination services. You can call our toll free number in Hawaii at (866) 773-8844 to inquire about Hawaii honeymoon packages or have us prepare a quote for your custom Hawaii Honeymoon. We know Hawaii- we live here (and have gotten married here)! We will send you streaming video links to wonderful Hawaii resorts, Hawaii activities and Hawaii attractions for each island you are interested in. There is a great Hawaii honeymoon package available for every budget and type of person, just call us to find out more, or visit our honeymoon section here. Travel to Hawaii for your Hawaii wedding or Hawaii honeymoon doesn't have to be stressful, just because you are thousands of miles away! Your romantic Hawaii vacation can be totally stress free if you let Preview Hawaii hold your hand while you plan your travel to Hawaii. Our site is designed to be an 'online site inspection' where you can view streaming video of resources for your Hawaii vacation, Hawaii wedding or Hawaii honeymoon. While planning travel to Hawaii, you may enjoy viewing video of our many fine Hawaii hotels, exciting Hawaii activities, delicious Hawaii restaurant, great Hawaii shops and complete directory of Hawaii wedding suppliers. If there is anything you don't find here, please email us and we will provide customized help. There is truly no place on Earth more romantic than Hawaii. With our golden sand beaches, emerald green waters, abundant sea life, exciting outdoor adventures, sophisticated shopping and dining and world-class amenities and resorts, Hawaii has it all. Preview Hawaii can help you every step of the way in making your Hawaii wedding or Hawaii honeymoon a reality. Preview Hawaii Home | Kauai | Oahu | Maui | Big Island - Hawaii | Preview Hawaii Advertising | Contact Us Travel Resources | Site Directory | Hot Dates/Hot Rates | Press Releases | Hawaii Travel News Preview Hawaii Wedding Planner | Planner Login | Preview Hawaii Vacation Planner | Preview Hawaii Meeting Planner | Planning Tips 2005 Preview Hawaii - Hawaii travel planner for business & leisure

Maui Snorkeling

Lahaina Molokini Snorkel Adventure Cruise Home Hotel Directory About Us Directory: Home > North America > United States of America > Hawaii > Maui > Tours & Sightseeing > Water Activity > Product Information Why book ahead? Popular tours sell out well in advance! Don't be disappointed! Reduce stress! Don't waste time haggling with the hotel concierge. Lock in your price! Currency dips & price hikes won't effect you. Save vacation time! Plan & book now, not when you're there. Balance your vacation budget! Charge tours on this month's credit card bill. Our 5 Best Sellers in Maui Lahaina Beach Luau Kayak and Snorkel -... Lahaina Molokini Snorkel... Round-trip Kahului Airport... Lahaina Kaanapali Railroad... Advanced Search Searching for something specific? Click here -- Lahaina Molokini Snorkel Adventure Cruise Starting from USD $94.00 per person -- Lahaina Molokini Snorkel Adventure Cruise Starting from USD $94.00 per person Duration: 6 hours Commences: Maui-Lahaina, Hawaii Introduction: "Turtle Town" © Hawaiian Adventures This is Maui's only Molokini Snorkel cruise with a convenient west side departure from Lahaina. On your adventure you will explore Mauis colorful undersea world at two scenic locations aboard a spacious 65-foot motor yacht. First, travel to Molokini Crater, snorkel or dive in the marine sanctuary, take a jump on our new trampoline and enjoy a buffet-style lunch at your leisure. Then visit Olowalu Turtle Reef at Kalaeloa (Turtle Town) for more great underwater adventures before heading back to Lahaina. A popular dive spot, Molokini is a partially submerged, inactive volcano and nature preserve off the Maui coast. One of Hawaiis best snorkel spots, Molokini's underwater life is home to Kikakapu (Lemon Butterfly Fish), Puhi (Eel), Honu (Sea Turtle), Hahalua (Manta Ray), Orange Cup Coral and other marine life. During winter months, you may hear the haunting songs of Humpback Whales. For your convenience, this spacious yacht is equipped with an air-conditioned main cabin, large sun deck, fresh water showers and extra-large swim step. Snorkel equipment and instructions, flotation equipment such as water noodles, boogie boards, and ski belts are all provided and you will also enjoy a continental breakfast, a delicious BBQ lunch and an open bar! Schedule Details Maui Snorkel Cruises © Hawaiian Adventures Dates: Daily except Sundays - 1 January to 31 December, 2006 Location: Cruise departs from Boat slip #3, Lahaina Harbor, Maui Time: 8:00am Hotel Pickup: Hotel pick-up is not provided Additional Inclusions: Freshly grilled BBQ lunch Trampoline Snorkel equipment and instructions Water noodles Soft drinks Hawaii state taxes Exclusions: Gratuities (optional) Additional Info: This tour must be booked at least 72 hours in advance of your travel date Confirmation for this product will be received at time of booking Sample Menu: Continental Breakfast: Muffins Fresh seasonal fruit juice and coffee BBQ Lunch: Hot dogs Hamburgers Chicken sandwiches Potato or pasta salad Open bar Pricing Policy: Infants aged 2 years and under are free of charge Child prices are applicable for children aged 3-12 years Pricing Lahaina Molokini Snorkel Adventure Cruise per person Season Jan 01, 2006 to Dec 31, 2006 Days of Week Adult Child Mon, Tue, Wed, Thu, Fri, Sat $94.00 $65.00 Prices are in USD and are listed as a guide only. Travel Voucher For every confirmed booking you will be required to print a voucher which is presented at the destination. You will receive a link to your voucher via email once your booking is confirmed. Local Operator Information Complete Operator information, including local telephone numbers at your destination, are included on your Confirmation Voucher. Our Product Managers select only the most experienced and reliable operators in each destination, removing the guesswork for you, and ensuring your peace of mind. Product Code: 3233MLMSORKEL Product Supplied by Viator Home Hotel Directory About Us About Viator | FAQ | Customer Service | Terms & Conditions | Privacy Policy

Kauai HI

USGS CMG InfoBank Atlas: Kauai, HI regions USGS Home Contact USGS Search USGS Coastal & Marine Geology InfoBank USGS CMG InfoBank Atlas: Kauai, HI regions Skip navigational links Search InfoBank Breadcrumbs: Global Pacific_Ocean Central_Pacific_Ocean Pacific_Islands_EEZ Hawaii_EEZ Hawaii_I_EEZ Kauai,_HI Quick picks: Hawaiian Islands Humpback Whale National Marine Sanctuary   North Pacific Ocean   Hawaii I EEZ   Hawaiian Islands Humpback Whale National Marine Sanctuary   Hawaii EEZ   Oahu, HI   Atlas: Index   Site Map   Thesaurus (text)   Thesaurus (XML)   Description   Disclaimer   Data subsets: bathymetry   geodetic   gravity   imagery   magnetics   meters   navigation   samples   scuba   seismic   submersible   Search WWW Search walrus.wr.usgs.gov Kauai, HI: 182 Field Activities Full Resolution Map  ( 7.5 X) ( 0.5 MB ) Image Metadata Download Background Map  ( 0.1 MB ) Legend: HWHW Hawaiian Islands Humpback Whale National Marine Sanctuary NP North Pacific Ocean HW1 Hawaii I EEZ HWHW Hawaiian Islands Humpback Whale National Marine Sanctuary HWEZ Hawaii EEZ OA Oahu, HI Skip footer navigational links InfoBank   Menlo Park Center   Santa Cruz Center   St. Petersburg Center   Woods Hole Center   Coastal and Marine Geology Program   Geologic Information   Ask-A-Geologist   USGS Disclaimer   Accessibility FOIA Privacy Policies and Notices U.S. Department of the Interior | U.S. Geological Survey URL: http://walrus.wr.usgs.gov/infobank/gazette/htmlregions/ka.html Page Contact Information: Clint Steele Page Last Modified: Mon Jul 25 17:17:00 PDT 2005 (wcs)

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 Food

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