Air Hawaiian

Hawaiian Airlines Cargo - Locations & Contact Info Help/FAQ Sitemap Cargo - Locations & Contact Info Cargo Fireworks: Dangerous Cargo Cargo Services Shipping Pets Shipping Instructions Government Regulations Credit Application Locations & Contact Info Put our cargo experts to work for you by calling the sales office nearest you. Cargo locations are listed below. CARGO SALES OFFICES Honolulu (Main Office) Tel: (808) 838-5533 San Francisco Tel: (650) 877-8074 Portland Tel: (206) 431-3073 Los Angeles Tel: (310) 417-9102 Phoenix Tel: (602) 231-9121 San Diego Tel: (310) 417-9127 Seattle Tel: (206) 431-3073 Sacramento Tel: (650) 877-8074 Las Vegas Tel: (602) 231-9121 CARGO CAPACITY DESK For cargo bookings and information call the Cargo Capacity Desk Toll Free 1-877-HA-CARGO or E-mail cargocapacity@hawaiianair.com Hours subject to change at all cargo locations without notice. NEIGHBOR ISLAND CARGO LOCATIONS Hilo (ITO) Hawaiian Air Cargo Hilo International Airport, Hilo, HI 96720 Tel: (808) 935-0819 Fax: (808) 935-8095 Hours: Mon - Fri, 7am - 5:00pm; Sat, 7am - 12noon; Sun, Closed Kona (KOA) Hawaiian Air Cargo Kona International Airport, Kailua-Kona, HI 96745 Tel: (808) 329-0660 Fax: (808) 334-0359 Hours: Mon - Fri, 7am - 4:30pm; Sat, 7am - 12noon; Sun, Closed Maui (OGG) Hawaiian Air Cargo Kahului International Airport, Kahului, HI 96732 Tel: (808) 877-5585 Fax: (808) 871-6968 Hours: Mon - Fri, 6am - 6pm; Sat, 6am - 12noon; Sun, Closed Kauai (LIH) Hawaiian Air Cargo Lihue Airport, Lihue, HI 96766 Tel: (808) 245-6461 Fax: (808) 245-3649 Hours: Mon - Fri, 6am - 5pm; Sat, 6am - 10am; Sun, Closed Honolulu (HNL) Hawaiian Air Cargo 1 Elliott Street Honolulu, HI 96820 Tel: (808) 835-3300 Fax: (808) 835-3304 Hours: Mon - Sat, 7am - 7:30pm; Sun, 7am - 6pm WEST COAST (TRANSPACIFIC) CARGO LOCATIONS Anchorage (ANC) Hawaiian Air Cargo c/o Northern Air Cargo (NAC) 3900 Old International Airport Road; Anchorage, AK 99502 Tel: (907) 249-6582 Fax: (907) 249-5193 Hours: Mon Fri, 6am - 10pm; Sat, 6am - 8pm; Sun, 10am - 6pm Las Vegas (LAS) Hawaiian Air Cargo c/o US Airways Cargo 6705 S. Spencer Street, #192, Las Vegas, NV 89119 Tel: (702) 261-6187 Fax: (702) 597-5406 Hours: Mon-Fri, Daily 5am - 1:00am Los Angeles (LAX) Hawaiian Air Cargo c/o Mercury Air Cargo 6040 Avion Drive; Los Angeles, CA 90045 Tel: (310) 417-9126 Fax: (310) 337-2768 Hours: Daily 5am - 12 midnight Phoenix (PHX) Hawaiian Air Cargo c/o US Airways Cargo 1251 S. 25th Place, Suite 34; Phoenix, AZ 85034 Tel: (602) 231-8510 Fax: (480) 693-3105 Hours: Daily 5am 3am Portland (PDX) Hawaiian Air Cargo c/o Delta Airlines Cargo 7000 North East Airport Way; Portland, OR 97218 Tel: (503) 282-9016 Fax: (503) 284-8613 Hours: Mon-Fri, 5am - 10:00pm; Sat, 9am - 1pm; Sun, Closed Sacramento (SMF) Hawaiian Air Cargo c/o Delta Airlines Cargo 6733 Lindberg Drive, Suite D; Sacramento, CA 95837 Tel: (916) 567-4000 Fax: (916) 921-5374 Hours: Daily 5am - 10:30pm San Diego (SAN) Hawaiian Air Cargo c/o Delta Airlines Cargo 2357 Airlane Road Suite B; San Diego, CA 92101 Tel: (619) 231-7122 Fax: (619) 231-7113 Hours: Mon-Fri, 5:30am - 10pm; Sat, 5:30am - 1pm; Sun, Closed San Francisco (SFO) Hawaiian Air Cargo c/o Japan Airlines Cargo 944 North Field Road; San Francisco, CA 94128 Tel: (650) 877-8021 Fax: (650) 877-8019 Hours: Daily 4:30am - 11:30pm San Jose (SJC) Hawaiian Airlines Cargo c/o American Airlines Cargo 1521 Airport Blvd.; San Jose, CA 95110 Tel: (408) 295-8493 Fax: (408) 291-4898 Hours: Mon Fri, 5am - 9pm; Sat Sun, 5:30am 9pm Seattle (SEA) c/o Hawaiian Air Cargo 2580 S. 156th Street, F-104; Seattle, WA 98158 Tel: (206) 431-7717 Fax: (206) 246-7108 Hours: Daily 5am - 10pm SOUTH PACIFIC (INTERNATIONAL) CARGO LOCATIONS Pago Pago (PPG) Hawaiian Air Cargo Pago Pago International Airport Pago Pago, American Samoa 96799 Tel: 684-699-1441 Fax: 684-699-1323 Hours: Mon, Tue, Thu, Fri; 8am - 12 noon Papeete (PPT) Hawaiian Air Cargo c/o Air Tahiti Faaa International AirportInternational Terminal Faaa, Tahiti French Polynesia Tel: 011-689-421-500 Fax: 011-689-451-451 Hours: Daily, 8am - 4:30pm, Closed between 12 noon - 1pm Sydney (SYD) Hawaiian Air Cargo c/o Menzies Aviation Groupt Building 276, Sixth Street, Sydney Kingsford Smith Airport Mascot NSW, 2020 AustraliaTel: 61-2-8337-9500 Fax: 61-2-9667-1040 Hours: Daily, 5am - 10pm HOME Reservations Flight Schedule/Info Special Offers HawaiianMiles Programs/Services About Us Access My HawaiianMiles • Help/FAQ • Sitemap • Contact Us • Privacy Policy © 2006 Hawaiian Airlines

Hawaiian Wedding

Hawaii Wedding, Big Island Hawaii Weddings Beach Weddings Hawaii Big Island, Kona Coast, Hawaiian Wedding Weddings, Vow Renewals, Commit Ceremonies Wedding Anniversary Celebrations Unions with Hawaiian cultural/romantic traditions in tropical, spiritual, seaside settings Romantic, Heartfelt Ceremonies with a personal touch! Unique, inspiring services are performed with aloha by licensed ministers Rev. Penei Aller and Rev. Dard Aller. Dard and Penei Wedding Penei's romantic, moving ceremonies, along with her beautiful singing and powerful chanting voice, will make your union in Paradise an unforgettable, intimate and uplifting experience. Dard's warm and engaging personality will bring joy and inspiration to your wedding. His love of nature, spirit and sport brings vitality to every ceremony. Together, Dard and Penei bring the emotion of music and intimacy of expression to your special day. From Simple Ceremonies at $250 to Complete Packages for $595 Josh and Stacy Leyland ~ Jan. 5, 2006 Photography by Michael Sato beachweddingshi@aol.com Toll Free: (888) 328-9239 Tel: (808) 328-9239 ~ Cell: (808) 938-4114 Fax: (808) 328-1739 P.O. Box 2604 Kona, HI 96745 USA Hawaiian Sunset Calculator & Volcano Update Revs. Penei and Dard are non-denominational ministers licensed by the state of Hawaii to perform wedding ceremonies. All transactions taking place with Beach Weddings Hawaii shall be entirely confidential. No financial information will be shared with any other party. Visa , MasterCard and American Express accepted. Secure on-line payment possible through PayPal . Last site update: Tuesday January 10, 2006 "You made us feel like we were the most special couple that you ever married." Candi and Dan Bryant "We'd do it all over again in a heartbeat, in exactly the same way, in exactly the same place." Chris & Lyna Hein and Myda Hellemons October 12, 2005 Photography by Michael Sato Destination Wedding Video "Thank you for the most beautiful day of our lives. Our wedding was exquisite. It was perfect, and it was everything we dreamed that it could be. And you are adorable and fun. We felt very comfortable with Heather (photos) and Lynn (video). We have our pictures back already in a photo album. They're wonderful. Again thank you from the bottom of our hearts - the entirety of our hearts." Christie and Dan Wedding Packages Renewal Packages Marriage License Location Maps & Photos Testimonials Photo Gallery Related Services Accommodations Ceremonies & Vows A La Carte Proposals / Engagement Rev. Penei Aller Rev. Dard Aller Rev. Chip Brittain The Big Island Adventure Packages Ironman Weddings Memorials Baptism House & Business Blessings Island Weather Our Better Business Bureau Report Home ~ Wedding Packages ~ Renewal Packages ~ Marriage License ~ Location Maps & Photos ~ Web Log ~ Testimonials ~ Photo Gallery ~ Related Services ~ Accommodations ~ Ceremonies & Vows ~ A La Carte ~ Proposals / Engagements ~ Rev. Penei Aller ~ Rev. Dard Aller ~ Rev. Chip Brittain ~ The Big Island ~ Adventure Packages ~ I ronman Weddings ~ Memorials ~ Baptism ~ Blessings ~ Island Weather

Hawaii volcano or you

Hawaii, Hawaii Vacations, Hana, Kona, Kilauea volcano, Kona vacation rentals, Hawaii Volcano Home > Destinations > North America > United States > Hawaii > Top 10 Things to do in Hawaii Top 10 Things to do in Hawaii If you're wondering what the top things people do on their Hawaii vacations, look no further. Whether you're here to see an incredible Hawaii volcano or you want to laze on a beach at a top resort in Kona, Hawaii, knowing ahead of time what you want to do will help you make the most of your trip to Hawaii. Hawaii Volcanoes National Park Most visitors to Hawaii want to see lava from an active Hawaii volcano, and the big island does not disappoint when it comes to this. Spread out over 333,000 acres, the Hawaii Volcanoes National Park takes up a large portion on the southern part of the Big Island. Mauna Loa, rising at 13,677 feet, is easily the largest dormant volcano in the world. Kilauea volcano is where you can see the lava floes and eerie volcanic landscapes. You can spend days hiking and camping in the Hawaii volcano park, since over half of it is set aside as wilderness. Kona Coast The Kona coast, on the west side of the Big Island, is home to the top resorts on the big islands and the popular Kona vacation rentals. The Kona area enjoys great weather all year round, in addition to other activities like deep-sea fishing and snorkeling, making this a popular place for Hawaii vacations. You can also take a tour of the coffee farms that produce the world famous Kona coffee, which is organic and all natural. Kona vacation rentals are popular because many of these look out over the Pacific Ocean, and are close to excellent beaches. Whether you Hawaii vacations include staying at a resort or booking one of the Kona vacation rentals, this area is one of the best of all islands to stay. Maui Road to Hana This is the most incredible drive of all the Hawaiian Islands. This 52 mile Hana drive usually takes about 3 hours, and goes over 54 different bridges. The drive starts at Kahului Airport, and the beginning of the ride takes your through farmlands that grow Pineapple and Taro. Then you will find yourself in a tropical rainforest, surrounded by papaya, guava, and rainbows eucalyptus trees. Next, you will drive by old churches in Wailua and Keanae. The Oceanside caves and black sand beaches of Wainapanapa State Park are some of the last natural wonders you will find before reaching the town of Hana, where you can experience life in a sleepy Hawaii town. Be sure to visit the Seven Sacred Pools at Oheo Gulch in the Haleakala National Park, and don't miss the 2 hour rainforest hike from Hana to the impressive waterfalls. Iao Valley Iao Valley beauty has inspired Hawaiians to gather here to honor the agriculture god, Lono, during an annual festival called the Makahiki festival. For over a hundred years visitors have been coming to the valley to enjoy the scenic beauty of this lush valley. There are trails in the park, so you can see the best scenery of the cloud covered valley. These clouds have a lot to do with the shape of the valley, since these feed the streams that carved the shape of the Iao valley. Oahu Hanauma Bay On Oahu, Hanauma Bay has a marine reef that is the top place for snorkeling anywhere on the island. There are more than 50 species of fish that make their home here, and you can see them up close when you scuba dive or snorkel at Hanauma Bay. Often, the bay is full of snorkelers, sometimes too many for additional divers to join. Shark's cove is a great alternative. There are underwater alcoves in the deeper inlet to the right of the cove where more adventurous divers can explore the natural beauty of the reef. Waikiki Beach Waikiki beach is located on the southern shores of Oahu. Since this place was frequented by the Hawaiian royalty during the 1800's, Waikiki has been a retreat for visitors looking for a relaxing shore. Waikiki beach is now home to the most resort hotels on the island, and home to the most modern luxury resorts in Hawaii as well as historic Hawaii hotels as well. Kauai Na Pali Coast The name is this spectacular place is taken from the Hawaiian word Pali, which means cliffs. The cliffs of the Na Pali coast are dramatic valleys that rise hundreds of feet from the ocean floor. These deep gorges are caused by streams and waterfalls which continue to create crevasses into the ancient stone, which are further eroded by the waves of the sea .There are still remnants of terraces near the valley floor where Hawaiians used to cultivate the taro root. There is a challenging 11-mile hike on the Kalalau trail, which traverses 5 valleys before it ends at Kalalau beach. This hike can take a full day but will reward you with treks through verdant meadows and ocean side beaches. Waimea Canyon The Waimean Canyon is an incredible feast for the eyes. Situated on the west coast of Hawaii, the canyon is more than 3,500 feet deep, and more than 10 miles long. This canyon was created by the flooding from the rivers that flowed out of the Hawaii volcano Mount Waialeale. If you look at the canyon walls, you will see the lines that show traces of the geological activity that has taken place over the past thousands of years. There is lots of great hiking, with many different lookouts and vista points to take in the stunning beauty of this Canyon. If you're driving out here, make sure you have plenty of gas in your tank, as there are is not a single gas station on the 40 mile road. Lanai Lanai City Lanai is the smallest island of all the islands of Hawaii, and is known as the Pineapple Isle because over 90% of the island was used to cultivate pineapples. This is a great place to get away from it all, since there are only two major resorts on this island. You can get here easily from Maui on the Expeditions Lanai ferry. Monro Trail and the Luahiwa Petroglyphs Lanai is worth a visit while you're in the Hawaiian Islands. It has a lot of interesting features, like Koele, which is home to a lodge that is in such a lovely setting that it pulls that the heartstrings of the most hardened Hawaiian. There is a four-wheel path and hiking trail that is popular for being a strenuous trek. Using the Munro Trail, you can access the Luahiwa Petroglyphs, which are about three miles from Koele, and which are accessible by an ATV. contact us | advertising with us | content licensing | privacy policy | terms of use | help (C) 2004 Destination360 All Rights Reserved Hawaii Map Select a region North America Central America South America Caribbean Hawaii Overview When to Go Events and Holidays Top 10 things to do Hawaiian History Interisland Flight Flights to Hawaii Hawaiian Islands Oahu Maui The Big Island Kauai Destinations Waikiki Hawaii Volcano Park Nai Pali Coast Waimea Canyon Pearl Harbor Hana Highway Hawaii Hotels Oahu Hotels Maui Hotels Big Island Hotels Kauai Hotels Travel Resources ATV Tours in Hawaii Hawaii Cruises Hawaiian Dinner Cruise Hawaiian Car Rental Hawaii Diving Golfing Helicopter Tour Luau Sailing Snorkeling Snuba Surfing Hawaii Weather Weddings Wedding Photographer

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 Clothes

hawaii clothes Women's Swimwear - Compare, Buy and Review at BizRate UK Would you like to go to www.bizrate.com? Yes No Bookmark this page! Click here to go to www.bizrate.com Home Clothing Home & Garden Toys Computers Appliances Health & Beauty Electronics Store Ratings All Departments I'm shopping for in All Departments Clothing & Accessories Women's Swimwear ---------------------- Store Ratings Welcome to BizRate UK's free comparison shopping site! We help you find the best deals on the biggest selection of products from all of the top-rated stores. Compare products, read reviews, and compare prices to make sure you quickly find the right product at the right price every time! Shop smarter at BizRate UK. Home > Clothing & Accessories > Women's Clothing > Women's Swimwear > hawaii clothes Email this page | Report an error or bug Search took 0.005 of a second. hawaii clothes in Women's Swimwear (2) Not what you're looking for? See Other Matches for “ hawaii clothes ” hawaii clothes in Women's Swimwear Swimsuit Type Bikini Tops (1) Underwire Swimsuit (1) Bikini Bottoms (1) Sort by: Best Match Price Low-High Price High-Low Product Rating Store A-Z Store Z-A Product Name Store Name Store Rating Price Enlarge Image Hawaii underwired padded bikini top If you need a little extra help on the beach why not go for this... figleaves.com £ 11.00 Ship: £ 2.00 Enlarge Image Hawaii tie-side mini bikini brief For that cute look, the Hawaii tie-side mini bikini brief is perfect... figleaves.com £ 11.20 Ship: £ 2.00 Related Searches in Women's Swimwear Swimsuits , Bikinis , Swimsuit , Padded Swimwear , Voodoo Dolls , Retro Swimwear , Bikini , One Piece Women Swimwear , Swimwear , Brazilian Bikinis , Designer Swimwear Womens , 70s Clothes , Hot Swimwear , Cup Swimwear , Hawaii Clothes , 70'S Clothes , Hot Bikinis , Womens Clothes , Speedo , Tan Thru Swimsuits , Swimwear Fabric , More Stores Selling Women's Swimwear (Sponsored Links) Jadefashion-Hawaiian Wear retail/wholesale Hawaiian wear dress and shirt for all occasion www.jadefashion.com Overall Rating: Not Yet Rated Free Sandals at Alohaz Matching Hawaiian Island Clothing for fun stylish men, women & kids. www.alohaz.com Overall Rating: Not Yet Rated Swimwear For Women Suits for Every Size-Shape-Budget Easy Exchanges and Returns swimsuitsforall.com Overall Rating: Roxy Women's Clothes Find the Latest in Gear from Roxy. Amazing Selection dogfunk.com Overall Rating: Hi-Quality Hawaiian Shirt Biggest Sale on Hawaiian Shirts. 50% off on all shirts now. www.hawaiianislandsparadise.com Overall Rating: Not Yet Rated Swim Outlet Huge Selection, Free Shipping The Swimming Superstore www.swimoutlet.com Overall Rating: Not Yet Rated Maui Tshirts Original Surf Shirts! Featuring Hawaiian Island Of Maui. www.malibushirts.com Overall Rating: Not Yet Rated I'm shopping for in All Departments Clothing & Accessories Women's Swimwear ---------------------- Store Ratings Stores are responsible for providing BizRate UK with correct and current prices. Product specifications are obtained from merchants or third parties. Although we make every effort to present accurate information, BizRate UK is not responsible for inaccuracies. We encourage you to notify us of any discrepancies by clicking here . Store ratings and product reviews are submitted by online shoppers; they do not reflect our opinions and we have no responsibility for their content. Home | About BizRate UK | Privacy Policy | User Agreement Merchant Login | Merchant Listings and Advertising | Ratings and Research Shopping in France: Fr.BizRate.com | Shopping in Germany: De.BizRate.com Comparison shopping in the US? Compare prices, product reviews and store ratings at BizRate. © 2006 Shopzilla, Inc.