Kauai HI

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Grand Hyatt Kauai Resort and Spa from $364 Located on a spectacular 50-acre oceanfront setting on Keoneloa Bay, the Grand Hyatt Kauai Resort and Spa is part of the world-famous Poipu Beach District. The resort is approximately 16 miles from Lihue Airport. More Hotel Info. Kauai Beach Hotel and Resort from $189 -KAUAIS OCEANFRONT RESORT SITUATED ON 25 LUSHLYLANDSCAPED ACRES ON KAUAIS LONGEST EXPLORING AND SANDYBEACH. THE RESORT OFFERS A CENTRAL CONVENIENT LOCATION TO THE AIRPORT, SHOPPING AND ALL OF KAUAI'S ACTIVITIES. More Hotel Info. More Great Deals - Guaranteed! Kauai Sands Hotel from $88 ResortQuest Islander on the Beach from $113 Kauai Coast Resort at the Beachboy from $174 Castle Kiahuna Plantation from $209 Kauai South Shore: Poipu ResortQuest at Poipu Kai from $216 Kauai South Shore: Poipu Castle Kaha Lani Resort from $219 Sheraton Kauai Resort from $220 Kauai South Shore: Poipu ResortQuest Waimea Plantation Cottages from $248 Kauai Napali Coast Kauai Marriott Resort and Beach Club from $259 Lihue Castle Poipu Shores from $269 Kauai South Shore: Poipu Castle Lanikai Resort from $369 Sheraton Princeville Resort from $451 Kauai North Shore: Princeville Check availability = Required * Hotel Only Flight + Hotel Book Flight + Hotel together and save! * From: To: LIH Choose a different city for your hotel I prefer to stay in a city other than my destination airport. 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Hawaii Volcanoes National Park

Hawaii Volcano Adventure Tour at Mt Kilauea HAWAII VOLCANO ADVENTURE ".. a scene of wild beauty ..." "Mark Twain, 1866 FROM HILO Just as it was for Mark Twain over a century ago, this is truly the experience of a lifetime! We have designed this very special tour just for you... Continuing eruptions at Kilauea Volcano have captured the world's imagination. This excursion features the closest approach to the recent lava flows allowed by Civil Defense and local authorities. Our trained guides will escort you, and if conditions permit, you may be able to go right to the edge of a 2000 degree F molten lava flow! A real Polynesian Adventure! Hilo Area Macadamia Nut Factory (seasonal, and time permitting) Orchid & Anthurium Nursery Volcanoes National Park Volcano Observatory Jagger Museum Steam Bluffs & Crater Drive Thurston Lava Tube Volcano House Kilauea Iki Crater Departure : Hilo Hotels 9:00-9:15 am Hilo Airport 8:30 - 8:45 am Return to Hilo area approx: 5:00-6:00 pm Tour Prices: Adult $59.00 Child Under 12 $44.00 (All tours subject to state sales tax) No host lunch at Volcano House. We suggest a light sweater or jacket for the volcano area. As we cannot predict weather and volcanic activity, features may vary daily depending on conditions. Admission to Hawaii Volcanoes National Park included. Sturdy, covered walking shoes required due to terrain. All passengers will be required to sign a release of liability form before departing hotel. Polynesian AdventureTours Contact Your Travel Professional Or Call Toll Free 1-800-622-3011 e-mail sales@polyad.com

Hawaiian Recipes and Recipe

Hawaiian Recipes and Recipe Collections  You are here: About > Travel > Hawaii / South Pacific for Visitors > Recipes 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 > Recipes Hawaiian Recipes and Recipe Collections A guide to Hawaiian food and recipes featuring pages filled with recipes in categories such as breads, desserts, drinks, entrees, luau, recipe collections and salads. Subtopics Appetizers (Pupus) (6) Luau Recipes (32) Bread and Pastry (5) Macadamia Nut Recipes (21) Cocktails / Tropical Drinks (18) Main Courses (24) Desserts (10) Recipe Collections (11) Hawaii Cookbooks @ Salads and Side Dishes (8) Hawaiian Food Glossary (2) Articles & Resources Sort By : Guide Picks | Alphabetical | Recent Traditional Mai Tai Recipe from the Mai Tai Bar at the Royal Hawaiian Hotel This is the authentic traditional Mai Tai recipe from the "Mai Tai" Bar at the Royal Hawaiian Hotel in Waikiki. The original Mai Tai was created by Victor J. Bergeron in 1944 and brought to Hawaii in 1953 at the Royal Hawaiian, Moana and Surfrider Hotels. Pink Mai Tai Recipe from the Mai Tai Bar at the Royal Hawaiian Hotel This is a popular variation of the traditional Mai Tai recipe from the "Mai Tai" Bar at the Royal Hawaiian Hotel in Waikiki. The original Mai Tai was created by Victor J. Bergeron in 1944 and brought to Hawaii in 1953 at the Royal Hawaiian, Moana and Surfrider Hotels. Top Sam Choy Hawaiian Regional Cuisine Cookbooks Our choices for the best cookbooks by Sam Choy. Top Hawaiian Regional Cuisine Cookbooks Our choice for the best cookbooks featuring Hawaiian Regional Cuisine. Luau Foods and Recipes We look at the foods that you are likely to find at one or more of the many luaus throughout Hawaii. In the event that you would like to try to cook some of these foods yourself, we've included links to recipes for most of the dishes listed. Hawaiian Food Glossary: Seafood We look at the various types of seafood that you will find on a restaurant menu or in the grocery stores in Hawaii. "Hawaiian Cookbook" by Roana and Gene Schindler - Book Review For a list price of $7.95 you won't find a better collection of almost 300 Hawaiian recipes. If you have to pick one Hawaiian cookbook for your collection, make it this one. "The Food of Paradise" by Rachel Laudan - Book Review If you're looking for a cookbook, this is not the book for you. If, however, you are looking for an excellent historical perspective on the foods of Hawaii and their ethnic origins, buy this book.   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...

Hawaiian Clothes

Hawaiian Gifts and Clothing  You are here: About > Travel > Hawaii / South Pacific for Visitors > Shopping and Gifts > Gifts and Clothing 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 > Shopping and Gifts > Gifts and Clothing Hawaiian Gifts and Clothing Looking for that special gift from Hawaii? Check out these links to Hawaiian gifts, memorabilia, and clothing. Articles & Resources Sort By : Guide Picks | Alphabetical | Recent ABC Stores - The Store With Aloha You'll find them on almost every corner in Waikiki and throughout the islands. Now you can buy many of their products and gifts online. Booklines Hawaii A large selection of Hawaii related books can be found at this site. They also have a large selection of Hawaiian music CDs and Hawaii related videos. Gourd Connection The best place on the net to learn about gourds, ipu and ipu heke. You can order gourd drums and instructions and taped on how to play them. Hawaiian Music Island If you would like to purchase Hawaiian CDs, be sure to visit Aunty Maria at the Hawaiian Music Island. This is the best source for Hawaiian CDs and cassettes on the Internet. Hawaii Clothing Company Offering a wide assortment of Hawaiian clothing for both men and women. Hilo Hattie If you have been to Hawaii and not been to Hilo Hattie, you are the only one. Seriously, though, a visit to Hilo Hattie is great fun. Now you can order their clothes and other gifts directly on the Internet. Mutual Publishing of Hawaii "From bird watching to fishing, from sharks to Aunty Pua, from Manoa to Maui, from nostalgia to contemporary issues - all that make the islands great!" Excellent books from a major publisher locates in Honolulu. Red Dirt Shirts from Kauai Winner of the 1996 Hawaii "Unique Manufacturer of the Year" award. Hand made by Paradise Sportswear employees at their Port Allen, Kauai, manufacturing plant, Red Dirt T-shirts are the hottest souvenir items in the islands for tourists and local residents alike. Sun Jose Hawaii Featuring a huge selection of clothing, fabrics, food, books, music, video and art. Located in San Jose, California where they have a large retail store. Top Picks in Hawaiian Aloha Shirts The Aloha shirt is the quintessential symbol of Hawaii. Cool, comfortable and casual, Aloha shirts are perfect for that Sunday beach barbeque, a night out at the movies, or just plain lounging around. They're perfect almost anytime in the islands and a great way to remember paradise when you're back home. Top Picks in Hilo Hattie Dresses and Sarongs Hilo Hattie is the Store of Hawaii. With stores on each of the major islands, Hilo Hattie is a must stop for all island visitors. Eileen Fischer, your Guide's wife is a regular Hilo Hattie customer and she offers her picks for some wonderful Hilo Hattie dresses and sarongs. Top Picks in Maui Jim Sunglasses Our picks for the best sunglasses sold by Maui Jim of Lahaina, Maui. Top Picks in Maui Jim Sunglasses Don't miss our picks for the best sunglasses made by Maui Jim of Lahaina Maui. University of Hawaii Press Publisher of over 1100 books the University of Hawaii Press is recognized as a leading publisher of books and journals in Asian, Asian American, and Pacific Studies.   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...

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