Hawaiian Recipe

Hawaiian Recipes and Hawaiian Music Radio Station - Aloha Joe's Cafe "Aloha Joe.com is one of themost influential Hawaiian Websites on the Internet" (Movieline Magazine) Auntie Maebelle Luau Recipes Lu'au Menu Desserts Radio Recipes Aloha Joe Recipes Exotic Drinks Great Island foods @ Aloha Joe's Cafe THESE ARE OUR MOST POPULAR DISHES..... We have many more.... (click a title on the blue navigation bar above) LISTENER RECIPES Main Dishes Salads/Soups Side Dishes Desserts Exotic Drinks Spam & Things Teriyaki Beef & Chicken Sticks Hawaiian Coleslaw Chow Fun <A Noodle Lovers Delight> Haupa < Coconut pudding> Aloha Joe's Tropical Margarita's Aloha Joe's Secret BBQ Sauce Kalua Pig Crock Pot Version Macaroni Salad Chicken Long Rice Hawaiian Fruit Cake Black Sand Cooler Signature Drink Island-Style Loco Moco With commentary by Donna Manz Shoyu Chicken <Soy Sauce Chicken> Sumomono <Luau Salad> Sweet Potato/Coconut Souffl` Haupia Cake Aunty Maebelle Version PINEAPPLEGIN ala Aloha JOE Signature Drink Lea's Halau Style - SPAM Musubi MOLOA (lazy) Spareribs Chicken Papaya Soup Chicken and Broccoli/Rice Casserole Haupia Cake Manny K. Fernandez Version Slack Key Relax Signature Drink SPAM Tempura KALUA PIG Over Version <Large Party> Auntie Maebelle's Soups Sweet/Sour Mini-hotdogs Pumpkin Crunch Waikiki Sunset SPAM Fried Rice <a use for l eftover rice> Taste the difference LOTS OF ISLAND COOKBOOKS AT AMAZON .com - Click and take a look! "You can't have too many Aloha Shirts" Order Today!! - ENTER THEIR CONTEST More recipes here Questions??

Hawaiian Genealogy and Heritage

Portuguese Hawaiian Genealogy and Heritage - Society and Culture Portuguese Hawaiian Genealogy and Heritage ArticleIndex HomepageHighlight IR Books & More MessageBoard PortGen Chat Reference Shelf RelatedWebsites Subscribeto IR Newsletter This is the Place to Explore Portuguese Hawaiian Genealogy and Heritage If your ancestors were from the Azores, Madeira, Portugal, Cape Verde, or Brasil and migrated to Hawaii, you will find something of interest here! Web Site Last Updated Wednesday, 07-Sep-2005 22:12:16 EDT Want to Join Our Portuguese Genealogy Chats? Click Here To Learn More Portuguese Hawaiian Genealogy Indexes Azores Islands Passports Registrations Early Settlers from Faial to Hawaii Early Settlers from Flores to Hawaii Early Settlers from Pico to Hawaii First Portuguese Women To Hawaii, 1865 Portuguese Charity Society Members Portuguese Hawaiian Memories Portuguese in the Hawaii Legislature, 1890-1978 Santo Antonio Society Founders Santo Antonio Society Officers, 1919 UPEC Founding Members, 1875 Wailea Sugar Mill, 1938-1939: Officers and Personnel Portuguese Hawaiian Reference Shelf Click Here For More Sugar Plantation Registers (Brief Histories) Hawaiian Sugar Planters Assn. Archives Basic Portuguese Paleography Excerpted by Kathy Cardoza Research Guide for Madeira Pat Corbera Sugar Mills of Hawaii Sanborn Fire Insurance Lists Portuguese Geography Translations Rick Barletta Azoreans to California Robert L. Santos What's New At IslandRoutes Complete Portuguese Hawaiian Article Index Genealogy~Hawaii Heritage~Hawaii How to research your family Portuguese Hawaiian ancestry, research tips, resources, research journals, and more Follow the research trail and learn different ways to solve genealogy research problems. Read the Research Journal Blog. Learn more about your Portuguese Hawaiian heritage, read about notable Portuguese Hawaiians, find recipes, and more History~Hawaii Portuguese Genealogy Find out more about Portuguese history through historical timelines, descriptions of voyages to Hawaii, and more. Ready to research in the Azores, Brasil, Cape Verde, Madeira, and Portugal? Need US tips? Find resources to further your knowlege. Web www.islandroutes.com New Additions!!! *NEW 1/6/06* The Research Journal Blog By Melody Lassalle Are you looking for different ways to approach your research problems? The Research Journal blog takes a genealogy problem 9from my own research) and walks you through the steps I took to solve the problem. Each week two entries will be added to the blog. When the problem is solved a new journal will begin. (These research journals may cover lines other than Portuguese Hawaiian, however, the problems are universal and the techniques can be applied to different types of research.) *NEW 1/2/06* Delayed Birth Records Part One: What Are Delayed Birth Records? By Melody Lassalle Many Portuguese Hawaiians applied for delayed birth records in the 1940s and 1950s. Because births were under recorded before 1910, delayed birth records were their ticket to proof of American citizenship. Without this proof they might not be able to apply for Social Security or other federal programs. *NEW 10/27/05* Cape Verde LDS Microfilm List Compiled by George Pacheco This is a list of the available films at the LDS Family History Library for Cape Verde. These films may be rented at your local Family History Center. *NEW 10/12/05* Georgraphy Tidbits By Melody Lassalle Would you like to know how far Sao Miguel is from Terceira or how far Hawaii is from San Francisco? This article includes geographical information and links to maps. IslandRoutes Trivia Challenge By Melody Lassalle Think you know your Portuguese history? Want to learn more about Hawaiian heritage? Play the trivia challenge! The IslandRoutes trivia challenge covers Portuguese, Hawaiian, and more. Sorry, no prizes awarded, but you'll have fun playing! Quiz changes every day (you can play once every day) New Tournament Starts January 1, 2006!!! About the Author -- Contact IslandRoutes.com -- Link to IslandRoutes.com Subscribe to Our Newsletter -- Tell A Friend About IslandRoutes.com Email IslandRoutes All contents © 2001-2005 Melody Lassalle, All Rights Reserved. Proudly Listed With: RootsForum.com Newsletter Everton's Family History Magazine A family tree can wither if nobody tends it's roots--Unknown *RESOURCE GUIDES* Portuguese Hawaiian Immigration: A Research Guide Getting the most out of your visit to the FHC: Portuguese Hawaiian Research Guide Free Portuguese Hawaiian Newsletter Click Here To Sign Up Support IslandRoutes - Make a Donation Click Here for Details Some Graphics By: Gigg's Graphics Old Fashioned Clip Art (Both sites are no longer in existence but perhaps their webmasters are out there somewhere!)

Hawaiian Cruise is one

Hawaii Vacations - Hawaii Islands Cruise Vacations Travel Planning Guide Home > Port Info > Travel Hawaii Choose a Region Africa Alaska Antarctica Australia/New Zealand Bahamas Bermuda Canada Caribbean Central America Panama Far East and Orient Hawaii Mexico Middle East N. Europe/Baltic Sea South America Southeast Asia S. Europe/Mediterranean Tahiti/ South Pacific Transatlantic USA Hawaii Islands and Hawaii Cruise Vacations Guide - Here you will find information on cruise travel, sightseeing, attractions, virtual tours, weather, and cruise port information. Hawaii's beautiful ports include Honolulu, Hilo, Kailua-Kona, Lihue, Lahaina, Kahului. Just a 5 hour flight from the West Coast, Hawaii offers 3, 4 & 7 night sailings from Honolulu. 7 day cruises of the Hawaiian Islands sail round trip from Honolulu, however there are longer itineraries that sail from Ensenada, Mexico, and Vancouver, B.C. These itineraries include more days at sea and are usually offered before and after the Alaska cruise season. Norwegian Cruise Line offers the majority of Hawaii cruise choices. A number of Polynesian island cruises depart from Papeete, Tahiti, and call at ports in Hawaii. Hawaii is also offered on many world cruise itineraries. Experience the volcanoes, black & white sand beaches, beautiful resorts, and perfectly blue waters that Hawaii has to offer. A Hawaiian Cruise is one of the most popular ways to experience Hawaii. Whether you are seeking adventure or romance, this destination has plenty of both. Fascinating island tours and Hawaiian culture are present everywhere. Find the best of Hawaii cruise ports that you are most interested in! Read or contribute on Hawaii cruises on our large travel discussion Community Message Board . Learn from other members as you read Cruise Reviews on Hawaii Cruises or share the best and worst of your Hawaii cruise and submit a Cruise Review on your Hawaii Cruise . Share your favorite photos from your Hawaii cruise with other members at our Photo Gallery . Choose a Port Hawaii - Hilo Hawaii - Kona Kauai - Hawaii Lanai - Hawaii Maui - Hawaii Molokai Oahu - Honolulu Home | Reviews | Chat | Messages | Cruise Advisor | News | Photo Gallery | Ship Info | Port Info | Cruise Tracker | Link Exchange Chat Room & Graphics by Naskita.com If you experience any problems with this site please contact the admin@cruise-reviews.com

Honolulu Academy of Arts

Honolulu Academy of Arts Take a Studio Art Class Volunteer through the Guild Join Us For Lunch Enjoy ARTafterDARK events Home | Contact Us | Site Map | Privacy Policy | © 2001-6 Honolulu Academy of Arts Welcome to The Honolulu Academy of Arts New Exhibit: Persian Visions: Contemporary Photography from Iran January 26 through April 16, 2006 Gallery 14 The Academy's NEW WESTERN GALLERIES are now open! Hours and Location | Kid's Page | Director's Letter The Honolulu Academy of Arts is internationally recognized for the excellence and diversity of its holdings. The Academy's permanent collection of over 35,000 works of art is anchored by one of the finest Asian collections in the United States. Special exhibitions and installations from the permanent collections reflect the encyclopedic nature of the Academy and the diversity of Hawaii by presenting a wide range of cultures, periods and media. To thoroughly engage our visitors, the Academy's approach is to use multiple avenues for interpreting a given theme, providing everyone with the opportunity to appreciate and enjoy the fine arts. The Honolulu Academy of Arts is a private, nonprofit institution located in a historic building not far from downtown Honolulu or Waikiki. With its full schedule of studio art classes, gallery tours, school programs, family activities, as well as a film and performance series, the Academy is dynamic and ever-changing--fulfilling the dream of Anna Rice Cooke and distinguishing itself as Hawaii's premier arts institution. In the late 1930s, Doris Duke built "Shangri La," her Honolulu home, on five acres of property overlooking the Pacific Ocean and Diamond Head. Shangri La incorporates architectural features from the Islamic world and houses Duke’s extensive collection of Islamic art, which she assembled over more than 60 years. The Doris Duke at the Academy (formerly the AcademyTheater) is one of Hawaii's most popular venues for independent, foreign and documentary films, as well as for lectures and performing arts. Unless otherwise noted, admission to all films is $7 general, $6 seniors(62+), students(w/I.D.), military(w/I.D.) and $5 members. Tickets for films may be purchased at the museum's front desk the day of the screening or at the theater entrance 30 minutes before the show. Art comes alive at the Academy through classes, programs and tours for learners of all ages! The Honolulu Academy of Arts is a gathering place where members of our community and visitors to our islands enjoy special events and cultural festivals, family days and gallery tours, performances, lectures, and films, as well as internationally acclaimed exhibitions. Your involvement and support play an essential role in our continuing success. The Academy Shop offers a wide array of ethnically diverse merchandise, including gifts, posters and publications. Many of the items reflect the outstanding collections of the Honolulu Academy of Art; others are one-of-a-kind artworks by contemporary artists of Hawaii. Customers can browse through 2,000 square feet of space in a contemporary Hawaiian ambiance as part of the Academy's new Luce Pavilion Complex … … or they can now order online! Welcome to the Honolulu Academy of Arts.

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