Maui Snorkeling

Maui Dive Shop- Dive Rentals on Maui, Snorkeling Rentals on Maui, Maui Scuba Rentals, Dive Masks and Fins Rentals on Maui Maui Dive Shop Rental Gear We use the best scuba equipment on the market today. Scuba Pro! Professionally maintained, latest technology: "Safety First" is our Motto. Advanced reservations are not accepted on rental gear. RENTAL EQUIPMENT EQUIPMENT PER DAY PER WEEK Mask $3.00 $10.00 Snorkel $1.50 $5.00 Fins $3.00 $10.00 Optical Mask $6.00 $20.00 Impulse Snorkel $4.00 $12.00 B.C. $10.00 $30.00 Regulator w/Octopus $10.00 $30.00 Weight Belt $5.00 $15.00 Scuba Tank $7.00 N/A Boots $3.00 $10.00 Scuba Fins $3.00 $10.00 Dive Flag $5.00 $15.00 Snorkel Vest $5.00 $15.00 Wet Suit Top $5.00 $15.00 Farmer John $7.50 $20.00 Boogie Board $5.00 $15.00 SCUBA PACKAGES COMPLETE SCUBA PACKAGE Includes all equipment including tank (7 tanks with weekly rental). PER DAY:$24.95 - PER WEEK: $125.00 NOTE: Certification ID Card is required for Scuba Rentals. SNORKEL RENTAL PACKAGES KIDS SNORKEL PACKAGE Outfit your child with mask, snorkel, fins and mesh bag for hours of fun on the beach. PER DAY: $1.95 - PER WEEK: $9.95 BASIC SNORKEL PACKAGE Top quality silicone mask, fins and snorkel in a mesh bag with our free snorkel guide. PER DAY: $5.95 - PER WEEK: $16.95 DELUXE SNORKEL PACKAGE Includes top quality silicone mask, Hi Tech Dry Impulse snorkel, fins, mesh bag and free snorkel guide. Use of fish card and No-Fog included. PER DAY: $7.95 - PER WEEK: $24.95 COMBO SNORKEL PACKAGE Everything you need - top quality silicone mask, Dry Impulse snorkel, fins, mesh bag, your choice of wet suit top, optical mask, boogie board or snorkel vest and our free snorkel guide. Use of fish card and No-Fog included. PER DAY: N/A - PER WEEK: $34.95 NOTE: You also receive a FREE snorkel cruise certificate worth up to $34.95 We suggest that you wear a snorkel vest, wet suit top or use a boogie board float for safety. A wet suit will also keep you warm and comfortable. POLICIES A cash or credit card deposit is required on all rentals. All Prices are subject to change without notice. Tax not included in listed price 1-800-542-DIVE | info@mauidiveshop.com E-Mail A Friend | Add to your Favorites Visit other Maui Dive Shop Websites 2004 All Rights Reserved

Tropic Hawaiian

Welcome to Hawaiian Tropic Miss HT International United States 2003 Pageant From The Beautiful Turtle Bay Resort On The North Shore of Oahu, Hawaii The 21st Annual Miss Hawaiian Tropic® International United States Pageant Finals Miss HT International 2003 Pageant From The Beautiful Turtle Bay Resort On The North Shore of Oahu, Hawaii The Winner of the 20th Annual Miss Hawaiian Tropic® International Pageant Is Announced! Miss HT International United States 2002 Finals Turtle Bay Resort Congratulates The 20th Annual Miss Hawaiian Tropic ® International United States Pageant Finalists! Nationwide Preliminaries Could you be the next Miss Hawaiian Tropic ® ? The excitment begins at one of our local preliminary pageants! The Beautiful Sounds of Alto Reed together with the Beautiful Girls of HT For the first time ever....a Hawaiian Tropic Exclusive... Bob Seger Silver Bullet Band Saxman Alto Reed brings his legendary sax sound to the Miss Hawaiian Tropic Pageant on the North Shore of Oahu, Hawaii especially for you. Click Here or visit www.hawaiiantropicmusic.com Turtle Bay Resort Hawaii's Turtle Bay Resort is the host location for the 2002 MHTI International Pageant Finals and the 2002 MHTI United States Finals. To join in the fun Click Here. Pageantry Information Learn the history and heritage of Miss Hawaiian Tropic ® , and get in touch with your local pageant director. Little Mister & Little Miss Learn about the Hawaiian Tropic ® Little Mister and Little Miss Pageants. Click here for more information!

Hawaii Honeymoon Planning, Hawaii

Honeymoons in Hawaii example: Newark Wedding Photographers Need Help? Click Here and The Professionals Will Come to the Rescue! Party Themes Party Vendors Letter to Editor Vendor Registration Greeting Cards Party Tips Budget Calculator Seating Arrangement Message Boards Bridal Shows Address Book We Recommend Contact Me Please Vendors by Region Link to Us Wine Member Registration Popular Searches Search results for Honeymoons in Hawaii . Travel > Honeymoons Local and National Listing of Travel Agents, Travel Service, Travel Packages For Honeymoon Planning. Results 1 - 20 of 708 listings in Hawaii Kauai Vacation Tours Kauai HI 866-897-1637 Travel Flair Serving Nationwide 888-360-1199 Starship Travel Inc - Travel, Honeymoons Serving Nationwide 866-394-6300 Click N' Go Vacations Serving Nationwide 941-426-9274 An Unforgettable Honeymoon Serving Nationwide 503-249-8444 Maharlika Travel Svc Wailuku, HI 808-244-0077 R & C Hawaii Tours Inc Wailuku, HI 808-243-9688 Nta Pacific Wailuku, HI 808-244-2244 Aloha Travel Svc Wailuku, HI 808-244-9136 Maui Travel Shop Wailuku, HI 808-244-5559 Vita Usa Co Wailuku, HI 808-244-4550 Weddings With Aloha Kihei, HI 808-879-7593 Magical Maui Weddings Kihei, HI 808-879-8800 A Dream Wedding Maui Style Lahaina, HI 800-743-2777 Prince Resorts Hawaii Lahaina, HI 800-937-8461 Royal Lahaina Resort Lahaina, HI 800-280-8155 Kona Village Resort Kailua Kona, HI 800-367-5290 Unique Hawaiian Experiences Kailua, HI 808-261-2106 Holiday Adventures Inc Honolulu, HI 808-239-4545 Windward Holoholo Kaneohe, HI 808-247-3509 Page 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Most couples don't know even where to begin to plan their honeymoon. Travel Agents are there to give Travel information for newlyweds planning their Honeymoon Vacation. A Travel Agent can book the perfect Travel Package with the lodging, food, Travel Guide and all accommodations built into one low priced travel deal. However if your not planning a honeymoon and your just looking to plan a trip for business or pleasure you can employ the service of travel agencies to work with you, or Travel agencies can work with your company to handle all the business travel needs, and these Corporate Travel Agents offer travel planning and coordinating services Travel agencies with large corporate customers can plan vacation travel services, can book a travel guide, offer travel information and work to set up the best travel package, including everything a businessman or vacation traveler would need, so they don't leave anything to chance, including ground transportation, flight arrangements and hotel accommodation, passports and / or identification for traveling to a foreign country. PartyPop.com has local and national listings of Travel Services, Travel Agents and Travel Packages in any city across the United States and Canada for Honeymoon Planning, or basic travel needs. These listings can also be found under the following search phrases: Hawaii Honeymoon Planning, Hawaii Honeymoon Ideas, Hawaii Travel Agent, Hawaii Travel Agents, Hawaii Travel Information, Hawaii Travel Package, Hawaii Travel Deal, Hawaii Travel Guide, Hawaii Travel Service, Hawaii Travel Services, Hawaii Honeymoon, Hawaii Honeymoon Package, Hawaii Honeymoon Vacation, Hawaii Travel Related Message Boards: Wedding Ideas Download a free evaluation copy of the award winning Seating Arrangement event and wedding planning software . click... click... done! Categories: Wedding Photographer , DJs , Videographer , Wedding Band , Moon Bounce , Limos , Wedding Coordinators , Mime , Wedding Rentals , Caterer , Male Exotic Dancers , Party Planners , Female Exotic Dancers , Magic Show , Children's Party , Casino Parties , Caricaturist , Ministers , Chocolate Fountains , Celebrity Look-Alikes & Impersonators , Balloon Bouquet , Corporate Event Producers , Linens , Portrait Studios , Florists & Flower Shops , Belly Dancer , Party Invitations , Audio Visual , Tent Rentals , Party & Wedding Favors , Makeup Artist , Entertainers & Shows , Event Planner , Wedding Gowns , Bachelorette Parties , Entertainment , Face & Body Painting , Gourmet Coffee Bar , Bartenders , Jazz Bands , more... Planning a party? Planning a wedding? Planning an event? Simply fill in a few details and the professionals you need will contact you directly. Anniversary | Baby Shower | Bachelor | Bachelorette | Baptism Bar Mitzvah | Bat Mitzvah | Birthday | Bridal Shower | Briss | Christian Holidays Confirmation | Corporate Event | Corporate Picnic | Engagement | Family Reunion | Quinceanera School Prom / Graduation | School Reunion | Sweet Sixteen | Wedding Send This Page to a Friend Your Name: Your Email: Friend's Email: Are you a vendor? Add your listing to our Honeymoons Directory Regions: Alaska , Alabama , Arizona , Phoenix , Bay Area , California , Inland Empire , Los Angeles , Orange County , Sacramento , San Diego , San Francisco , Santa Barbara , Southern California , Colorado , Denver , Connecticut , Hartford , New Haven , Washington DC , Delaware , Florida , Fort Myers , Jacksonville , Miami , Orlando , Pensacola , Tampa , Atlanta , Georgia , Savannah , Hawaii , Iowa , Idaho , Chicago , Illinois , Indiana , Indianapolis , Kansas , Kansas City , Kentucky , Boston , New England , Worcester , Baltimore , Bethesda , Maryland , Maine , Detroit , Grand Rapids , Minneapolis/St.Paul , Minnesota , Missouri , St. Louis , Montana , Raleigh , Manchester , Atlantic City , New Jersey , Newark , New Mexico , Las Vegas , Nevada , Brooklyn , Long Island , Manhattan , New York City , Rochester , Cincinnati , Cleveland , Ohio , Oklahoma , Canada , Ontario , Oregon , Portland , Pennsylvania , Philadelphia , Providence , Rhode Island , Nashville , Austin , Dallas , Houston , San Antonio , Texas , Utah , Arlington , Richmond , Virginia , Vermont , Seattle , Washington , Milwaukee , more... Party Links | Wedding Links | Event Links | Top Vendors | Top Categories | Popular Searches Home | About | Contact | Wine | Regions | Impersonators | Links Michael Goldsholl Photographer Wedding Photography Wilmington 910-547-0525 As a professional event and wedding photographer for over ten years, Michael I. Goldsholl captures the essence of his client's magical lives on their wedding day. Total Entertainment - Entertainment Agencies Boston Magicians 978-777-2050 Total Entertainment will make your event a memorable one with one of our clowns or magicians. If you do not see what you are looking for please contact us. We most likely have what you're looking for Total Entertainment - Entertainment Agencies Massachusetts Artists 978-777-2050 No matter what event type; birthday party, graduation, weddings, company parties, grand openings, etc... We can make your event memorable! Total Entertainment - Entertainment Agencies Caricatures Boston MA 978-777-2050 Total Entertainment is the ultimate choice when it comes to Entertainment Agencies in Massachusetts. With our wide variety of Entertainers and Attractions you can't go wrong! Total Entertainment - Entertainment Agencies Boston Party Planners 978-777-2050 We have just about anything you could desire at your party or event! So when you get to planning, call us, we'll help 978-777-2050! Alex Levin, Pianist Jazz Piano New York 917-974-7761 Jazz piano player available for booking as a solo pianist or in any number of combos, from duo to quintet in New York. The music will be memorable and tailored to your event or concert. Wow Balloons Boston Balloon 617-201-2525 Pictures on our website are an absolute MUST SEE. WowBalloons helps corporations and consumers create incredible events using balloon artistry and decorating. Abc Party Rentals - San Diego Party Rental San Diego Party Equipment Rentals 619-476-2222 ABC Party Rental will fulfill your rental needs & transform your event into beautiful lasting memories. For wedding, graduation party, corporate events or other reunions we service San Diego County A White Rolls Royce-Limo Service For Weddings Limousine Transportation Atlanta 404-992-4881 A White Rolls Royce provides a quality limo service for Weddings and special occasions along with great customer support - call us for all of your Atlanta Wedding Transportation needs. Gary Goodman - Comedy Stage Hypnotist Hypnotists Miami 561-558-8033 Gary Goodman has been declared one of the nation’s most creative and original stage hypnotists…One of the funniest entertainers out there!

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 Quilt Bailey House

Four Poster Bed with Hawaiian Quilt in the Bailey House Museum, Wailuku, Maui - Maui Hawaii Photo Gallery  You are here: About > Travel > Hawaii / South Pacific for Visitors Travel Go Hawaii Essentials Which Hawaiian Island Suits You Best? Clickable Map of the Hawaiian Islands Beach Guide Hawaii Pictures Clickable Map of Maui, Hawaii Topics A Hawaii Vacation Planner Big Island of Hawaii Kauai Maui / Molokai / Lanai Oahu / Honolulu / Waikiki South Pacific Culture, History & Language Hawaii Lodging Hula Luau Maps and Weather Pearl Harbor Photos, Video & Cams Recipes Shopping and Gifts Buyer's Guide Tastes of Paradise from Hilo Hattie HilHilo Hattie Dresses and Sarongs Multi-Day Guided Tours Top Hawaii Guidebooks Top Maui / Molokai / Lanai Guidebooks Forums Help FREE Newsletter Sign Up Now for the Hawaii / South Pacific for Visitors newsletter! See Online Courses   Search Hawaii / South Pacific for Visitors Four Poster Bed with Hawaiian Quilt Bailey House Museum Wailuku, Maui return to Mauiphoto index returnto photo collection index return to Hawaii for VisitorsHome Page From John Fischer , Your Guide to Hawaii / South Pacific for Visitors . FREE Newsletter. Sign Up Now! Advertisement Most Popular Nudist Beaches in Hawaii Hawaii Photos Hawaii Pictures Life's a Beach in Hawaii - Our collection of photos of peopl... Hawaiian Island Scorecard What's Hot Top Picks in Hawaiian Coffee Kamehameha the Great Kalua Pig Waikiki Beach, Oahu - Life's a Beach in Hawaii - Hawaii Beac... Best Beaches 1999 Related Topics Air Travel Cruises Honeymoons / Romantic Getaways Surfing / Bodyboarding Travel with Kids   Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2006 About, Inc., A part of The New York Times Company . All rights reserved. Around About Tips to Losing Weight Guide to Distance Learning How to Travel for Less PHOTOS: Italy PHOTOS: Hybrid Cars What's Hot Top Picks in Hawaiian Coffee Kamehameha the Great Kalua Pig Waikiki Beach, Oahu - Life's a Beach in Hawaii - Hawaii Beac... Best Beaches 1999 Headlines Plumeria Photos from Hawaii Plumeria is the most common flower that you'll find in... You Won't See This Sign at Home! This certainly isn't a sign that you've ever seen near... Atlantis Submarine Tour Maui Since I had just experienced the Atlantis Submarine Tour on... Maui Swap Meet Photos Held every Saturday from 7:00 a.m. to noon is the...