Hawaiian Food in the

Hawaiian Food - Patrick's Hawaiian Cafe - Hawaiian Restaurant - Vancouver Washington, Portland Oregon - Home . Home Menu Catering Location Specials Live Music Photos Patrick's Hawaiian Cafe ... Best Hawaiian Food in the NW! Is open for Lunch and Dinner. Delicious "home-cooked" Hawaiian food. Live music Thursday, Friday, Saturday and Sunday nights starting at 6pm! Hula dancers and polynesian revue on Sundays! We also do catering for weddings, parties and events. Print out our coupon for your next visit! Great Prices and Specials everyday! In the Vancouver, Washington and Portland, Oregon area Aloha, Several years ago, I moved from Honolulu to Vancouver, WA (near Portland OR). I found myself craving for the "local Hawaiian food" I left behind. Every chance I have, I return home and the first thing I do is eat at my favorite local Hawaiian restaurants. The cultural mix in Hawaii is amazing. The Hawaiians, Chinese, Japanese, Portuguese, Filipinos, Thai and the Koreans all have made valuable contributions to Hawaii's multicultural society. And because we have this Asian and Polynesian blend, Hawaii has become a "gathering place" for chefs to practice their craft. The festive culinary possibilities are endless. But, nobody can argue, home-cooked meals are the best. Most people would have to agree that their favorite foods are the ones that mom and dad would make for them at home. They bring happy memories back to us when we eat them. We would like to share not only our "home-cooked" meals, but more important, the "Spirit of Aloha" with you, your friends, your family and the world. Mahalo, Patrick Need to email me? No problem! hawaiiancafe@aol.com Kalani Falcons, Where Are They Now? (this is a really nice article about Patrick! Read it!) Hawaiian Gatherings Hawaiian Collectibles, Antiques and Hawaiian themed event planning Patrick's Hawaiian Cafe 316 SE 123rd Ave. #D1 Vancouver, WA 98683 (360) 885-0881 Open 11am - 9pm 7 Days a week Home | Menu | Catering | Location | Specials | Live Music | Photos Web pages by Sparklepages Web Design

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

Hawaii Volcano

Current update of the eruption of Kilauea Volcano, Hawai`i `o Eruption Summary Hazards History Panorama Images Eruption Update and Image Archive | deformation | images | maps | Pu`u `O`o camera | 0555 January 14[Note: Your observer will be way south of the border, almost astraddle the equator, for the next two weeks. The next regularly scheduled morning update will be on Monday, January 30. Updates may occur at irregular intervals in the interim.]The Full Wolf Moon is the brightest object visible this morning, for lava on Pulama pali is confined to small patches and rivulets in the west string of breakouts. The breakouts reache from about the 1400-foot elevation down to about the 900-foot elevation, with small lava patches down to about 300 feet, as noted by yesterday's field workers. Glow comes from just above the top of the pali, probably at about the 1900-foot elevation, and testifies to surface lava there, too. Yesterday's observers noted some lava along the far east side of the PKK flow just outside the national park at about the 200-foot elevation 3.8 km from the end of the Kalapana access road.Moderate glow comes from East Lae`apuki this morning. Lava rose from cracks that cut the front half of the delta on Thursday and added perhaps as much as 80 m to the west side of the delta. The observers estimated that at least a third of the delta is new or resurfaced by lava. Lava enters the ocean at numerous spots along most of the front of the delta, so that the laze plume is spread almost continuously along the water's edge. The delta is now about 500 m long (parallel to shore) but still only 140 m wide. The crater of Pu`u `O`o is badly socked in this morning, but glimpses appear of all vents except Beehive. Conditions were similar yesterday, and the field observers were skunked. They did witness, however, a breakout from the PKK tube at the base of the flank shield. It was not active at 0900, was going strong at ~1030, and was over by 1130. The breakout came from a shatter ring immediately down-tube from the bend in the tube at the base of the flank shield. This shatter ring may be the source for all the breakouts from the upper tube that have occurred since mid-December. The shatter ring is 60 m x 75 m across, and its southwest side is a 3-4-m-high, nearly vertical rubble wall. This area was very noisy, with cracking and scraping and lots of rock falling off, both during and after the breakout. Background volcanic tremor is about normal at Kilauea's summit this morning. Volcanic tremor is at a moderate level at Pu`u `O`o.Inflation at Kilauea's summit continued for the past 24 hours and has now recovered the 5.2 microradians lost during the deflation of January 9-10. In contrast, Pu`u `O`o is having a rocky, slow deflation that started midday January 12 and by this writing has lost almost 1 microradian. Note: Check Photo Glossary or a good dictionary for any terms unfamiliar to you. See Maps and accompanying caption for place names. Maps updated on December 19 Current Deformation Electronic Tilt Global Positioning System (GPS) Images and Chronology Looking for images you could swear you saw here but can't find now? Check Image Archive 13 January 2006 East Lae`apuki lava delta | med | large | | med | large | Left . Looking northeast across lava delta at East Lae`apuki. Note smooth, new surface on near part of delta, created when lava welled from cracks a couple of days ago. These cracks are shown in first image for January 6. Note also that most of delta front is source of laze; this is because lava pours into the water at many places. 0905. Right . Looking west at lava delta, showing how it nestles against cliff bounding embayment. Much of the cliff was created during collapse of earlier lava delta and adjacent "mainland" on November 28. As such, only part of the cliff is a true "sea cliff," formed by erosion. 0907. 6 January 2006 East Lae`apuki lava delta and Petunia skylight | med | large | | med | large | Left . Looking east across lava delta at East Lae`apuki. Note the cracks cutting the outer part of the delta. The cracks have formed in the last week or two as the delta has grown larger and become more unstable. Similar cracks cut the delta before its wholesale collapse on November 28, 2005. Steam (laze) rises at points where lava is entering the water. 0910. Right . Pretty Petunia skylight in roof of PKK lava tube, upper part of PKK flow. View looks downstream. Some of the lava visible through the skylight will eventually end up at East Lae`apuki 1-2 hr later. 1122. 29 December 2005 East Lae`apuki and MLK vent area | med | large | | med | large | Left . Lava delta at East Lae`apuki, built since November 28. White color on delta is from salt and other minerals precipitating on surface. Inland, note the scattered puffs of fume coming from points along lava tube feeding the delta. Actual point where tube enters delta is hidden by large laze plume. Note lopsided nature of delta; most is built right (east) of tube. Pulama pali in distance. 0938. Right . Treacherous lip of pit at MLK vent. Is it any wonder that geologists take care in this area? Southwest slope of Pu`u `O`o in background. 1016. 22 December 2005 East Lae`apuki and Pu`u `O`o area | med | large | | med | large | Left . Head-on view of East Lae`apuki lava delta. Four main ocean-entry points, and several smaller ones, generate plumes of laze, mainly steam. 1249. Right . Long-shore view of East Lae`apuki lava delta, looking east. Almost all of this delta has been rebuilt since the collapse of November 28. 1249. | med | large | | med | large | Left . Low-level fountaining in East Pond Vent on floor of Pu`u `O`o. Image taken through thick fume, which enhances red color. 1329. Right . Treacherous MLK vent area at southwest base of Pu`u `O`o (cone behind MLK crater.) Note highly cracked surface adjacent to MLK crater. In upper right is Kupaianaha shield, built in late 1980s. 1226. 16 December 2005 Growing lava delta and collapsing Pu`u `O`o | med | large | | med | large | Left . Aerial view looking west at new East Lae`apuki lava delta, built in scar left after collapse of original delta and adjacent old sea cliff on November 28. 0915. Right . Slump blocks on south rim of Pu`u `O`o's crater. Most of the south rim of the cone is badly cracked and waiting to fall, and gaping cracks also cut the south flank of the cone below the rim. 1048. 2 December 2005 East Lae`apuki and Pu`u `O`o | med | large | | med | large | Left . Aerial view of embayment left after destruction of east Lae`apuki lava delta on November 28. Compare with last image taken on November 1. Column of steam and other gases rises from site of new, growing lava delta. 1021. Right . Head-on aerial view of new lava delta and sea cliff behind. The cliff retreated several tens of meters during the November 28 collapse. 1021. | med | large | | med | large | Left . New lava delta and feeding stream of lava emerging from tube high on cliff. 1023. Right . Closer view lava spilling from tube and flowing down fan created by the stream. Note that stream flows into a new tube that is being created by cooling of the surface of the lava. 1023. | med | large | | med | large | Left . Incandescent hole at MLK vent at southwest base of Pu`u `O`o. Hole is 1-2 m across. 1201. Right . Aerial view of East Pond Vent in crater of Pu`u `O`o. 1251. Current Deformation Map of selected deformation stations Electronic Tiltmeter Pu`u `O`o experienced bumpy tilt on January 7, 8, and early January 9; the bumps average out to flat tilt. Uwekahuna inflated slightly until noon January 7, deflated in the afternoon, inflated until early January 8, and then flattened and stayed flat for most of the day. It then started to inflated before midnight and continued up until 2141 January 9. Then Uwekahuna started a rapid, large deflation that finally ended at 2345 January 10 after a loss of 5.2 microradians. Pu`u `O`o inflated during January 8, following Uwekahuna, but it did not plummet when the summit started to deflate, instead maintaining flat to gently declining tilt throughout January 10 and into the 11th. Kilauea's summit began to inflate steeply at 2345 January 10, ending the deflation. The inflation continued through January 11-12-13 and into January 14 and had recovered all the tilt lost by the January 9-10 deflation by early January 14. Pu`u `O`o had pretty flat tilt until about noon January 11 and then began a slow inflation that continued until late morning January 12. The tilt that more or less stabilized before dropping a little that night and through January 13 into January 14, though the deflation was very irregular. This graph shows the radial tilt at Uwekahuna (UWE), on the northwest rim of Kilauea's caldera, and at Pu`u `O`o cone (POC), on the northwest flank of the active vent along the east rift zone, as recorded by continuously operating electronic tiltmeters. Positive changes indicate inflation of the magma storage areas beneath the caldera or Pu`u `O`o. Data are shown for a one-week period. A long-term trend of constant-rate, large deflation at Pu`u `O`o used to be removed for scale reasons, but starting on May 24, 2002, the tilt is shown as recorded, including the long-term deflation. The graph is refreshed at the same time as the eruption update at the top of this page, usually daily. The Y-axis is in microradians, an angular measure in parts per million; for example, one microradian represents the tilt of a 1-km-long bar, one end of which is lifted up or down 1 mm. Global Positioning System (GPS) Two years of data are shown in the plot. Between June 2003 and July 2004 the lengthening between the two stations was generally at a gradually increasing rate. The distance then became stable for nearly a month, but then extension resumed at a slightly slower rate than before the brief stable period. Extension picked up significantly in December 2004 and continued to lengthen rapidly until late February 2005. Then the line rather abruptly started to contract. The contraction ended in mid-March 2005, and the line remained steady until early May, when it began to lengthen once more. The lengthening continued until early July 2005, when the distance stabilized, coincident with a flattening of the tilt at Uwekahuna. Extension then resumed at a quickened rate in late July-early August 2005 and continued to late September. Then the rate of lengthening sharply reduced and perhaps even became zero for a time. Then, in November 2005, the line began to lengthen once more, only to stabilize once more at the end of the year. This graph shows the change in distance between two Global Positioning System (GPS) stations located on opposite ides of Kilauea's caldera. A rapid increase in distance can be interpreted as inflation of the summit magma reservoir. The graph is refreshed at the same time as the eruption update at the top of this page, usually daily. For more information on how electronic tiltmeters and GPS receivers help monitor the deformation of Kilauea and Mauna Loa volcanoes, see a summary of the inflation-deflation of magma chambers . Maps of lava-flow field, Kilauea Volcano Map of flows from Pu`u `O`o: 19 December 2005 Map shows lava flows erupted during 1983-present activity of Pu`u `O`o and Kupaianaha ( see large map ). Yellow, brown, and red colors indicate lava flows erupted from October 2003 to December 16, 2005. Yellow indicates the currently active Kuhio (PKK) flow, active most of the time from March 20, 2004 to the present. The east and west arms of the PKK flow, once widely separated, began to merge and overlap on the coastal flat in March 2005. The east arm feeds the East Lae`apuki ocean entry. Activity on the west arm declined through mid-August, and the last surface flow on that arm was observed on August 21. The recent (November-December 2005) breakouts on Pulama pali described as "eastern" and "western" are all on the east arm of the PKK flow. The brown shade denotes Martin Luther King (MLK ) flows, which first erupted in January 2004 from flank vents on the south slope of Pu`u `O`o. Since then, several more vents have formed in the MLK area and continue to erupt intermittently. Red indicates the Mother's Day and Banana flows, last active in September 2004. Short flows from the crater, West Gap, and Puka Nui vents are also shown in red. In recent months, only the Puka Nui vent has produced infrequent, small flows. Map of Pu`u `O`o and vicinity: 19 December 2005 Map shows vents, lava flows, and other features near Pu`u `O`o frequently referred to in updates ( see large map ). These features can change quickly, but this map should help those viewers lost in the terminology. The vents, lava tubes, and flows active in 2005 include the numbered vents in the crater, the MLK vent complex and associated flows, the Puka Nui vent, and the upper Kuhio (PKK) tube, which feeds the lava flows eventually reaching the ocean. Eruption-viewing opportunities change constantly, so refer to this page often. Those readers planning a visit to Kilauea or Mauna Loa volcanoes can get much useful information from Hawai`i Volcanoes National Park . The URL of this page is http://hvo.wr.usgs.gov/kilauea/update/ Contact: hvowebmaster@usgs.gov Updated: 14 January 2006 (DAS)

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

Hawaii Rentals Search City

Hawaii's Big Island - Hawaii Vacation Guide - Rentals Express Vacation Rentals Hawaii Rental Homes, Condos, Villas, Cottages and Cabins Connecting premier vacation rental property owners with renters. Find Beach, Ski, Golf and Pet friendly vacation rentals worldwide. Vacation Rentals SEARCH Rentals Ebook LIST YOUR PROPERTY MY ACCOUNT WHY? Rentals Express > United States > Hawaii Hawaii Vacation Guide The Islands of Aloha Kauai | Oahu | Molokai | Lanai | Maui | Hawaii's Big Island Vacation Guide - RentalsExpress.com © 2006 Hawaii's Big Island Hawaii’s Big Island is an adventure all in its own. The youngest of the islands, it is still hot from birth and growing every day as its active volcano, Kilauea creates new land. Huge black lava fields, cascading waterfalls, islolated beaches, and peaceful rain forests await you here. Each area of the island has its own character and adventure, so be sure to save time to see and experience it all! The island’s capital city, Hilo, is full of museums and galleries in Historic Downtown and has a great Farmers’ Market every Wednesday and Sunday. On the Hamakua Coast, visitors will find Waipio, only accessible by four-wheel drive as vertical cliffs and waterfalls flowing into deep valleys surround the area. The Kohal Coast, the island’s huge playground, has endless days of sunshine, white sand beaches, lush golf courses, and plenty of opportunity for outside fun. The bustling harbor town of Kailu-Kona charters deeep-sea fishing trips and has plenty of shops, hotels, and restaurants. Visitors will find the famous Kilauea Volcano in the Puna district. Although the lava flow has covered a few beaches and small towns, there is still plenty of greenery to be found in the area. Visit the town of Pahoa where you can soak in the volcano heated pools at Ahalanui Beach Park. Come and experience the Polynesian lifestyle in one of the grandest and most beautiful vacation destinations in the world. Related Vacation Information: Search Rentals Express for Hawaii Vacation Rentals - Lodging . Hawaii Vacation Guide > Hawaii Rentals Search City State Arrival Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 2006 2007 Departure Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 2006 2007 Search within above dates. # in Group " sleeps " All Rentals Search : Search by Hawaii activities, lodging amenities and more Global Vacation Destination Rentals > Molokai Vacation Guide Refreshing, Relaxing Molokai If Hawaii has been on your wish list and crowds are not your favorite vacation sight, then Molokai is for you. This is the place where you can actually expect to walk on the beach and see no other footprints in the sand. With a wealth of natural beauty, some off the beaten path locations, attractive outdoor activities and a chance to truly relish the shopping experience, this “Friendly Island” is perfect for those who like peace and quiet. Hawaii Lodging and Vacation Rentals | SEARCH Vacation Rentals | Advertise your Vacation Rental | MY Vacation Rentals | CONTACT | IN THE PRESS Florida Vacation Rentals | Colorado Vacation Rentals | California Vacation Rentals Hawaii Vacation Rentals | Utah Vacation Rentals | Arizona Vacation Rentals Maine Vacation Rentals | Oregon Vacation Rentals | Massachusetts Vacation Rentals North Carolina Vacation Rentals | South Carolina Vacation Rentals Resources 1 2 RentalsExpress.com ® is a Trademarks of Global Rental Database, Ltd. By using Rentals Express .com you agree to: Global Rental Database user agreement . All rights reserved.© 2006