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

Lanai" Jul 22, 2005

Lahaina: Trilogy - Traveler Reviews - Day trip to Lanai - TripAdvisor Trilogy: Traveler Reviews Sign in • Sign up Home > United States > Hawaii > Maui > Lahaina > Lahaina attractions > Trilogy > Traveler Reviews Lahaina tourism: Overview Hotels Flights Attractions Dining Deals Forums Maps, etc. Search (e.g., Boston hotels, Las Vegas, Paris art museum) Lahaina Lahaina Overview Lahaina Hotels Flights to Lahaina Lahaina Deals Lahaina Attractions Lahaina Restaurants Lahaina Forum Lahaina Maps Lahaina Discount Hotels Lahaina Vacation Packages Free Newsletter Get deals, news and articles on Trilogy Plus weekend trip ideas from your hometown e-mail this page to a friend Traveler Reviews Write a review . What was your experience with Trilogy? Tell others what's hot and what's not. Trilogy PO Box 1119 Lahaina, Maui, Hawaii 96767 United States Deals on Lahaina Hotels Wai Ola Vacation Paradise on Maui Valley Isle Resort Hololani Resort ResortQuest Mahana at Kaanapali Penny's Place in Paradise Napili Kai Beach Resort Whaler on Kaanapali Beach Kaanapali Alii Hyatt Regency Maui Resort and Spa Outrigger Napili Shores Sheraton Maui Hotel Kapalua Bay - A Renaissance Resort Ritz-Carlton Kapalua Lahaina Shores Beach Resort Westin Maui Resort And Spa ResortQuest Kaanapali Shores Napili Point Resort The Mauian Hotel on Napili Beach Marriott's Maui Ocean Club Embassy Suites Resort Ka'anapali Kahana Village Honokeana Cove Condominiums Westin Ka'anapali Ocean Resort Villas Best Western Pioneer Inn ResortQuest at Papakea Resort Ka'anapali Beach Hotel Outrigger Maui Eldorado Hale Mahina Beach Resort ResortQuest Maui Kaanapali Villas Outrigger Royal Kahana Kahana Sunset Apartments Mahina Surf Puunoa Beach Estates Kahana Reef Sands of Kahana Hale Napili Polynesian Shores Royal Lahaina Resort ResortQuest Paki Maui Ohana Maui Islander Hale Kaanapali Hotel Kaanapali Royal More Lahaina Hotels Napili Bay Resort The Guest House Bed & Breakfast Maui Kai Beach Resort Maui's Noelani Condominium Resort Napili Village Condos Napili Surf Beach Resort House of Fountains Bed and Breakfast Plantation Inn Lahaina hotels: 1 - 20 Lahaina hotels: 21 - 69 Read more Lahaina tourism Trilogy : Traveler Reviews PO Box 1119, Lahaina, Maui, Hawaii 96767, United States Tel: 808-661-4743 URL: www.sailtrilogy.com E-mail: carey@sailtrilogy.com Sponsored links * Recommended deals: Lahaina Lahaina : Hotel Deals from $150 Expedia.com Don't just travel. Travel right! Lahaina : Low Hotel Prices Made Easy Orbitz.com The faster, easier way to find the hotel you want. Just Orbitz and go! Lahaina : Great Prices, Great Rooms hotels.com We Know Hotels Inside And Out. View Maps, Photos, Rates. Book Now! Lahaina : Free night on ocean view rooms! Starwood.com Official site. Book special offers, get the best rates...guaranteed! All results: View all 430 Lahaina travel deals Airfare: Find deals on airfare to Lahaina (arriving in Kahului, HI) Traveler Reviews (12-16 of 17) (English) Traveler reviews (12-16 of 17) Previous | Next RATING: DATE: Show: All languages English (17) Traveler rating: Lahaina: Trilogy : "Day trip to Lanai" Jul 22, 2005 : A TripAdvisor Member, Santa Clarita Excellant but pricey saling trip to Lanai. Sail, if there is wind, otherwise motor over to Lanai and spend the day snorkeling, eating, and taking a tour of the small town in center of the island. Crew were excellant and pupus and drinks were readily available on trip over and back. An excellant meal was served by the crew while on the island. Note: Skip the Molokini scene. There are much better snorkling sites without all the restrictions at Molokini Crater. To name a few: Black Rock at Kaanapali, Napili Bay, Honolua Bay. Sails out of Lahaina. This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 7 out of 11 TripAdvisor users found this review to be helpful. Write a review of this attraction Post your photos of this attraction Did you find this review helpful? Traveler rating: Lahaina: Trilogy : "Trilogy the Best!" Jul 7, 2005 : A TripAdvisor Member, Colorado Springs, CO What a great time my family and I had on our trip to Molokini with Trilogy. My husband and his extended family, 13 of us with an age range of 75 to 4, went on a morning snorkel trip. Some stayed on the boat, others snorkeled and some did a Scuba dive. All expressed the same pleasure in the experience. All you have to bring is yourself and a towel. They provided all gear; boogie boards for the children to support themselves while snorkeling, seasick medication or herbal remedies, great food and conversation. We enjoyed going out on a smaller boat with fewer participants and interacting with the crew. Food was great and the crew was fun and did a great job making us feel like we belonged on the boat with them. There is even a 10% discount if you book your excursion on line with them. In comparison, some of us did a snorkel trip to the Na Pali coast one week later on Kauai. Many people on the island recommended a particular company as the best so we went on an afternoon trip with them. Trilogy did so much better than “the best” on Kauai at providing a fun and welcoming environment. Don't miss an excursion with Trilogy while on Maui!! This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 8 out of 10 TripAdvisor users found this review to be helpful. Write a review of this attraction Post your photos of this attraction Did you find this review helpful? Traveler rating: Lahaina: Trilogy : "Great Trip to Lanai!" Jun 3, 2005 : A TripAdvisor Member, Laguna Hills, Ca. I decided to take my family, fiancee, daughter and parents to the morning trip to Lanai on the Trilogy. I had taken a trip there before a long time ago but not like this. The trip to the island was fantastic. The staff very attentive and the food was good. We saw spinner dolphins on our way to the island. Our captin has a good eye for spotting them! We spent several minutes circling them and watching them show off. Next we had a van tour of Lanai. Our tour guide was great! I only wish we could have spent more time there. The vans dropped us off at the beach for some fun in the sun. What a great beach and the snorkeling was the best. Very little tourists. We then went back to the marina where the staff cooked us a great BBQ lunch. After lunch we headed for home. The trip home seemed a little long as some people were getting sick. I was not one of those but did manage to twist my ankle getting on the boat. Not a big deal, but when I got home, I found I actually broke my foot! Lesson to be learned, when they say "watch your step", make sure you do it. My whole family loved the trip and I would do it again. The one thing I would add is that it would be nice if they served beer on the trip as the weather and scenery is perfect for an ice cold beer to top off the day! Keep up the good work guys! This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 5 out of 7 TripAdvisor users found this review to be helpful. Write a review of this attraction Post your photos of this attraction Did you find this review helpful? Traveler rating: Lahaina: Trilogy : "Great Trip" May 27, 2005 : A TripAdvisor Member, Indpls Went to Lanai with Trilogy on the "sunset cruise" It was wonderful. More than I could have imagined. Crew was very friendly and well informed, food was excellent and plenty. There website is accurate when describing activities and food and schedule. Wish I had used Trilogy to go to Molokini! This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 3 out of 5 TripAdvisor users found this review to be helpful. Write a review of this attraction Post your photos of this attraction Did you find this review helpful? Traveler rating: Lahaina: Trilogy : "Fantastic!" Apr 15, 2005 : A TripAdvisor Member, Strongsville, Ohio This was the best part of our trip to Maui!! This trip takes you to the island of Lana'i. We live in the east and have only experienced the atlantic ocean - the pacific ocean is sooooo much more blue and beautiful! On the boat ride - we were fortunate to see the humpback whales - fantastic!! We were able to get great pictures of Maui and Lana'i from the boat. On Lana'i, we had a van tour of the island which was very enjoyable. My husband did snorkeling - he said the snorkeling was the best on Lana'i - better than Maui or Kauai. He also was able to swim with spinner dolphins!! The beach was very beautiful and uncrowded. A picnic lunch on the boat and a delicious BBQ chicken dinner on the island of Lana'i was included. Also, sailing back to Maui, we had champagne! The crew on the boat were great! We had a fantastic time!! Well worth the money - $179 per person. This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor, Inc. 10 out of 10 TripAdvisor users found this review to be helpful. Write a review of this attraction Post your photos of this attraction Did you find this review helpful? 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Hawaii Condos and Homes

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On the beach in fabulous Kaanapali. Air conditioned, complete kitchens, cable TV, and private lanais. Oceanside pool, spa, gym, saunas and barbeque areas. Next to Whalers Village ! Price depending on view, size, and season. 3. Kaanapali Alii - Kaanapali vacation rentals. Low April 16 - June 30, Sept 1 - Dec15--High Jan. 5 - Apr. 15, July 1 - Aug 31 -1 BR , 2BR Mountain view, Garden view , Garden Deluxe, Oceanview, Oceanfront.....From $295 to $700 per night plus tax. Specials if available. On the beach in Kaanapali. Luxurious condos with gourmet kitchens, washer/dryer, sunken lining room, A/C, master bath Jacuzzi tub, cable TV, dens (2br o/v and g/v) and private lanais. Tropical grounds with swimming pool, spa, sauna gym, tennis courts, and barbeque area. Price depending on view, size, and season. 4. Kaanapali Beach Hotel - Kaanapali beach Hotel with rooms and suites from $169 $610 depending on view. Spacious rooms and suites. Located in Kaanapali on the beach. Numerous amenities available. Shopping on site and only minutes away at Whalers village. Numerous restaurants all along the beach within minutes walking distance. 5. Mahana Resort - Maui condos - Studio, 1BR/1BA , and 2 BR/2BA $140 up to $645. Specials if available - Direct ocean front with views of Lanai and Molokai. Fully equipped kitchens , A/C, tennis, saunas, putting green, ocean front swimming pool, shuffle board and convenience store on property. Price depending on view, size, and season. 6. Kaanapali Shores : Beachfront studio, 1Br, 2Br & suites for these Maui rentals Minutes from shops, dining, and Lahaina. Air conditioned, washer/dryer with private lanais and daily maid service. Lighted tennis courts, putting green, fitness center, two heated pools, two jet spas. Entertainment nightly or eat at the Beach Club restaurant. Prices subject to change with out notice. From $152 up to $856 depending on size and view - Specials if available - 2BR oceanfront 7. Kaanapali Villas - Beachfront studio, 1Br, 2Br Minutes from shops, dining, and Lahaina. On 3 miles of sandy beach with Air conditioning, Cable color TV , fully equipped kitchens, lanais and daily maid service. Three large pools, sundry shop, and restaurant. Prices subject to change with out notice. Range From $115 up to $600 depending on size and view ----- Specials discounted condos if available - studio & 1Br $115 to $220. Penthouse 2Br $350-$420 for these Maui condos 8. Paki Maui: garden, oceanfront on Maui - Studio, 1BR, 2BR from $130 to $355 -Spectacular views of Molokai and Lanai. Fully equipped kitchens, cable TV, ceiling fans and private lanais. Golf and tennis nearby. Special two Br $140 to $165 9. Papakea Resort - Kaanapali vacation condos -Oceanfront, Garden, Ocean View, - Studio, 1br/1ba , 2br/2ba - $120 to $500 (Price depending on view, size, and season.) -13 tropical acres with freshwater lagoons. Vacation rentals with fully equipped kitchens with microwave, private lanais, ceiling fans, washer/dryer, color TV, and daily maid service. Includes 2 pools, 4 saunas, 2 jet spas, 3 lighted tennis courts, guest activity desk, barbecue areas, and two 18 hole putting greens. Specials 1Br $105-$160 or 2Br $130 to $170 10. Noelani - Noelani Maui Condos - Oceanfront Studio, One, Two, and Three Bedroom Condominiums. Fully equipped kitchens, microwave, dishwasher, washer, and dryer. All units have color TV and VCR entertainment centers. Complete midweek cleaning. Spacious lanais where you can see the sun set in the Pacific. Two heated pools, sandy cove, and Jacuzzi spa with a wet bar Cabana. Price range $107 to $297 per night. Depending on view, size, and season. 11. Polynesian Shores - Oceanfront one, two, and three bedroom condos. Freshwater heated pool on 2 acres of tropical grounds with a scenic redwood deck at the waters edge overlooking the blue Pacific ocean. Stunning sunsets and views of the Pacific ocean. Decorated in tropical flavor, completely furnished, with linens, fully equipped kitchens, cable color TV/VCR with laundry facilities. Rates from $105 to $245 depends on size, time of season and number of people for these lovely Maui condos. Special available 12. Mahina Surf - Ocean front 1 and 2 bedroom Maui rentals. This property is located on two beautiful acres. Each unit is beautifully decorated with full kitchens with all the amenities. Includes ocean view from all units, heated pool, fully furnished condos, and BBQ's. Includes Cable TV, VCR, and beach towels. 1 BR $105 to $160 depending on room location and season. 2BR $140 to $190 depending on room location and season. 13. Royal Lahaina - Ocean Front tower - Hotel, 1 and 2 Bedroom cottages/suites in Maui. The Royal Lahaina Resort on Maui is set oceanfront along a half-mile of the best and most exclusive stretch of Kaanapali Beach. Beautiful rooms located in the tower or the one & two Bedroom suite cottages with kitchenettes and complete entertainment center. Guests have access to a wide variety of activities -See web site for prices, from $320 to $750/night plus tax. Specials and discounts may apply. 14. Embassy Vacation Resort - Located in west Maui these 1 BR suites offer spacious vacation lodging on a spectacular property. Located on Kaanapali Beach this luxurious all suite resort offers the ultimate in Maui Vacations. See web site for prices, from $271/night plus tax. . Lahaina Vacation Condos and Homes 1. Puamana Vacation Homes - Oceanfront/garden - one, two, three and four bedroom Maui rentals- Every home provides a double set of linens, TV, VCR, Stereo, two full bathrooms, ceiling fans, and a private BBQ. Lanai's face oceanfront views or tropical green belts. Fully equipped kitchens. Expansive 1/2 mile shoreline, tennis and 3 pools. Oceanfront adult deep water pool. Walking distance to the shops and restaurants of Lahaina Front St. Rates from $115 to $495 per night. 2. Lahaina Shores Resort - Oceanfront/Mountain view - studio and 1br condos - Lahaina Shores Beach Resort is the only beachfront condo/hotel right in Lahaina Town. We have Mountain View and Ocean View Studios and One Bedroom Units. All beautifully decorated and include full bath, full kitchen, living room/bedroom and balcony lanais. Relax and enjoy the warm sandy beach or the swimming pool/whirlpool spa. Located close to the harbor and all the shops, restaurants, nightlife and art galleries. $100 to $270 Kapalua Vacation Condos and Homes 1. Kapalua Ridge Rentals - 1BR and 2BR Maui rentals- One bedroom accommodations include two bathrooms, living room, dining area, color cable TV, complete kitchen, laundry area, and two private lanais. Two bedroom accommodations include three bathrooms, living room, dining room, color cable TV, complete kitchen, laundry area, and three private lanais. - $155 to $500 night ( weekly and monthly rates also) -More Kapalua Villas at the Ridge, Golf Villas, and Bay Villas. Ranging from $135 to $550 2. Kapalua Bay Villas - 1BR and 2BR oceanview and oceanfront Maui Condos - The Bay Villas at Kapalua:are located on the shoreline above Oneloa Bay. Units range in size from 1,100 to 2,000 square feet including lanais. Villas have high ceilings, sunken garden baths, and ceiling fans. Located on the property are three pools, two tennis courts, gas barbeques and recreation areas. Kapalua Bay Villas are the closest property to the Kapalua Bay Hotel,and Kapalua Beach. Ranging in price from $165 to $550 depending on view and size. 3. Kapalua Golf Villas - The Kapalua Golf Villas are situated on sixteen acres alongside famous Pineapple Hill, and paralleling the Bay Golf Course .Units have panoramic ocean and fairway views and the spectacular West Maui sunsets. Villa configurations are in one, two, and 3 bedroom layouts and range in size from approximately 1,100 to 2,200 square feet, including lanais in low rise, three-level townhouses. All units are air conditioned. Located on the property are four pools/recreation areas, barbeques and a reception center. Ranging in price from $135 to $300 depending on size. Kahana vacation condos Map Kahana & Honokowai rental condos Map of Kahana & Napili Vacation Rentals 1. Kahana Village : Ocean front / ocean view 2 & 3 BR beachfront property. Two full baths, full kitchen with dishwasher, microwave, washer/dryer, color TV, VCR and phone. Large lanais with views of the neighboring islands. $195 up to $370 a night depending on the size and view. Rates based on 4 to 6 persons with additional guests at $20 more per night for these Maui condos. 2. Kahana Reef - Studio , 1 Br Ocean frontcondos. From $115 to $165. All units have fully equipped kitchens , color TV, ceiling fans, oceanfront pool, BBQ, and laundry facilities. Beautiful lanais where you can see the sun set in the Pacific. Sandy beach is adjacent to the property and you are minutes away from the most famous beaches on the island of Maui in Kaanapali and Kapalua. Located close to Kaanapali, Lahaina, golf, tennis, shopping and restaurants. 3. Valley Isle Resort: ocean view, oceanfront -Studio, 1BR/1BA , 2BR/2BA Maui condos. Great views of sunsets and neighboring island. Fully equipped Kitchens, ceiling fans, great lanais and pool. Swimming beach in front. Range is $95 to $180 depending on view, size, and season. 4. Kahana Sunset : Ocean front 1 & 2 Bedroom Maui condos. Full kitchens with dishwasher, range, self cleaning oven, microwave and washer/dyers. Color cable TV. , some units with maid service. Lush tropical garden setting. Range $ 135 up to $380 depending on size and view. 5. Hololani : oceanfront - 2BR/2BA Ocean front 2BR Maui condos - Fully equipped kitchens, ceiling fans, and ocean front pool. Sit on your private lanai, watching the magnificent sunset, you'll know how this condominium resort got it's name. This beachfront resort is an excellent family getaway with all 2-bedroom oceanfront condos. You can barbecue by the Oceanside pool or walk to nearby restaurants. Range $185 to $225 6. Hale Mahina : Oceanfront - 1BR/1BA $120/$160 , 2BR/2BA $130/205 This oceanfront condo property is set among beautiful tropical gardens. Relax in the Oceanside pool or Jacuzzi. Snorkel or swim from the beach just steps from your condominium. Large 1 & 2 bedroom Maui rentals are fully equipped and tastefully decorated. 7. Kahana Outrigger Resort: Ocean front 3BR Maui condos in Kahana Maui Hawaii. Near shopping, golf, tennis, and restaurants. Only minutes to Kaanapali and Lahaina front street. Fully equipped kitchens, ceiling fans, pool, beautiful lanais, and great sunsets. Some units with air. Range $275 to $400 depending of view and season for these rentals. 8. Royal Kahana - Specials: Studio o/v , 1br o/v , 2Br . Garden, Ocean view , Oceanfront - Studio, 1BR, and 2BR from $110 to/$357 - Incredible beachfront location. Fully furnished living areas. Complete kitchens, washer/dryers, and cable TV. Great views of the islands of Molokai and Lanai. 9. Sands of Kahana : Oceanfront 1 Br, 2Br, 3 Br, Penthouse Suite. Sands of Kahana rentals and condos offers three lighted tennis courts, a sand volleyball court, BBQ areas, a children's pool, large swimming pool and Jacuzzi, surfing, windsurfing, snorkeling off shore, sandy beach and the Kahana Terrace Restaurant. Fully equipped kitchens, color cable with VCR, and washer/dyer in every unit. Range $130 to $435 per night depending on view, size and season. 10. Kahana Villas - 2 Br condos Maui rentals provides everything you could need - pool, spa, tennis, convenience store, its own restaurant and it's just steps to Kahana Beach. Great eating at Erik's seafood restaurant. Rates from $155 - $265 NAPILI VACATION CONDOS Map of Napili Vacation Rentals 1. One Napili Way :Maui Rentals - 1 Br, 2 Br, 3 Br condos. Superior condos, large pool, and sauna. New and upgraded condos. Fully equipped kitchens, washer/dryer, cable color TV, master Jacuzzi tub. Steps to beautiful Napili Bay.Range $220 to $290 depending on season and length of stay. Holiday rates for major holidays 2. Napili Village : Maui rentals - Studio/1 Br - Steps to beautiful Napili Bay. Economical with full kitchens with microwave, cable color TV, in room phone, lanai overlooking tropical grounds, and maid service. Fully equipped studios/1BR Low Season Garden View $99--Garden Deluxe $119--Ocean view $109 ****** High Season Garden View $119--Garden Deluxe $139--Ocean view $129. Prices based on double occupancy. 3. Napili Shores : Studio, one BR ocean front, ocean view, garden view for these Maui condos.. Enjoy one of Maui's best white sand beaches with views of the islands of Moloka'i and Lana'i. During the winter humpback whales can be spotted. The resort has two swimming pools, specialty restaurants, and a guest grocery store. Range is $177 to $233 night. Discounts may apply. 4. Honokeana Cove - Oceanfront 1, 2, or 3 Br condos. Located in its own cove. Each condo is fully equipped with cable TV, VCR, microwave, including outdoor BBQs, laundry facilities, furnished linens and beach towels. Each 1, 2, or 3 Br unit has a great view from the lanai of the ocean. Great snorkeling our front and only minutes walk to beautiful Napili Bay on Maui. Rates $122 to $199 for 1, 2 or 3 Br units. Townhouse 2Br/3Ba $196. Weekly, Monthly rates available. Price depends on size and length of stay and number of people in each unit. 5. Napili Point Resort 1BR/1BA or 2BR/2BA ocean view, oceanfront , point oceanfront Maui condos. Each condo individually decorated. Full kitchens, washer/dryer, color cable TV. Great access to Honokeana Cove and beautiful Napili Bay. Price $199 to $399 depending on view and season. Discounts and specials depending on availability and season. 6. Alaeloa Napili - 2 BR Maui rentals -ocean view or oceanfront. $175 to $400. Nestled in Alaeloa Bay, just moments from Napili Bay, this tropical townhouse is a two bedroom accommodations. Enjoy your privacy in this prestigious gated community. This home features a private lanai with gas barbeque. Spectacular ocean views from both the living room and the master bedroom. Alaeloa offers a swimming pool situated within Alaeloa Bay on a small private sandy beach. Special $175 low season and $200 high season 7. Napili Surf - Studio & 1BR condos. Studio garden $105 to $125 - ocean view studio $160 to $170 - deluxe studio $185 1BR partial ocean view $180 to $200 - 1BR ocean view $200 to $220 - 1BR deluxe Ocean view $270 -Napili Surf located on beautiful Napili Bay. One of Maui's finest beaches. Small complex with an oceanfront pool. Tropical setting for these Maui condos. 8. Napili Kai -Hotel, studio, 1BR & 2BR located oceanfront on Napili Bay on a beautiful 10 acres for these Maui rentals. Includes kitchens,, large lanais and ocean views. Four pools, whirlpool, exercise room and putting greens on the grounds. The Sea House Restaurant on the beach is located here. Click on name Napili Kai to See web site for price sheet. Maui Condos Hawaii Vacation Condos Kaanapali condos and rentals

Hawaii Hotel

Big Island Hawaii Hotels: The Pan Pacific Hawaii Hotel Home Page Rates & Reservations Accommodation Restaurants & Lounges Facilities & Activities Hawaii Information Meetings & Events Hotel Fact Sheet Hotel Photo Tour 中文版（简体） 日本語 Bahasa Melayu Pan Pacific Home Page Mauna Lani Bay Hotel and Bungalows 68-1400 Mauna Lani Drive Kohala Coast HI 96743-9796 USA Tel: +1 808 885 6622 Fax: +1 808 881 7000 E-mail: maunalani@maunalani.com Nestled on the sunny Kohala Coast of the Big Island of Hawaii, Mauna Lani Bay Hotel and Bungalows offers the perfect blend of understated hotel elegance and Hawaiian hospitality. At Mauna Lani Bay Hotel and Bungalows you can spend lazy days swaying in a hammock, or explore all the excitement and adventure that our Mauna Lani resort and the Big Island of Hawaii have to offer. Mauna Lani Bay Hotel and Bungalows features 350 hotel guest rooms, including ten suites and five private bungalows, all luxuriously appointed for a relaxing Hawaiian experience in the utmost comfort. Discover a range of cuisines at Mauna Lani Bay Hotel in a choice of unique dining options, from Pacific Rim in the hotel's CanoeHouse restaurant to romantic oceanfront dining and breakfast overlooking the hotel's historic fishponds. Mauna Lani Bay Hotel has gathered a blend of tastes from the Asian world and island traditions of Hawaii for your enjoyment. Meetings and banquets become memorable occasions at Mauna Lani Bay Hotel, with a variety of hotel event rooms, outdoor venues and theme parties to choose from for your Hawaii event. Whether it's playing tennis in the hotel's Tennis Garden or Racquet Club or golfing on lush, green fairways lying across ancient Hawaii lava flows, biking, jogging, relaxing in the hotel spa or snorkeling in the blue Pacific, there is no day that isn't perfect at Mauna Lani Bay Hotel and Bungalows. Amongst the hotel's other leisure pursuits at Mauna Lani are lei-making, watercolor painting, tropical flower arranging, hula lessons, lomi-lomi massage demonstrations, Hawaiian games, fish feeding tours and historic tours, a subtle immersion in Hawaii history and culture, or maybe just a good read on the idyllic Mauna Lani Bay beach. For more information, please visit www.maunalani.com Back to Top This site is designed, hosted and maintained by Open World.

Hawaiian islands Conservation groups

Fishing battle at remote Hawaiian islands - Environment - MSNBC.com Skip navigation U.S. News The Changing Court Crime & Punishment Politics After the Storms U.S. Life U.S. Security Education Environment Race in America Only on MSNBC.com WP.com Highlights Peculiar Postings U.S. News World News Business Sports Entertainment Tech / Science Health Weather Travel Blogs Etc. Local News Newsweek Multimedia News Video Most Popular NBC NEWS MSNBC TV Today Show Nightly News Meet the Press Dateline NBC MSNBC Home U.S. News Environment Fishing battle at remote Hawaiian islands Conservation groups claim species decline, fishery council claims bias James Watt / NOAA file Conservationists say that Northwestern Hawaiian Island reefs like this one, near French Frigate Shoals, are threatened by commercial fishing. HONOLULU - Commercial fishing has sharply depleted numbers of several species in the Northwestern Hawaiian Islands and threatens the health of the pristine island chain's ecosystem, according to a private study released Monday. Populations of the opakapaka, or Hawaiian pink snapper, have plummeted 90 percent in 10 years, according to the Ocean Conservancy and the Marine Conservation Biology Institute. Stocks of the hapu'upu'u, or the Hawaiian grouper, have sunk 64 percent over the same period in the 1,200 miles of islands and atolls northwest of Kauai, according to the study. "There is little doubt they are being depleted far below a state of ecological health," said Dennis Heinemann, one of the study's authors. Fishery council disagrees The federal body responsible for fishing rules around the island chain criticized the study as biased against fishing. The study used simple proxies rather than true estimates of fish populations, said Paul Dalzell, the senior scientist for the Western Pacific Fishery Management Council. "That is a selective and partisan use of the information by the organizations," he said. "It is not a peer-reviewed scientific publication. It is purely their own interpretation of the information." Nine bottomfishers working around the Northwestern Hawaiian Islands, primarily in federal waters, bring in a catch worth about $1.5 million each year. Refuge created Last month, Gov. Linda Lingle declared state waters around the islands a marine refuge and banned fishing three miles from the islands' shorelines. The National Oceanic and Atmospheric Administration is planning to designate the area the country's 14th National Marine Sanctuary and U.S. Rep. Ed Case, D-Hawaii, has proposed banning fishing in the area. The fishing report is online at www.oceanconservancy.org . 2006 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed. Print this Email this MORE FROM ENVIRONMENT Environment Section Front . 2005 warmest year on record, data indicate . U.S. nuclear plant proposed, battle looms . EBay bans sale of endangered sawfish . Coast Guard: Hands tied on whales | Vote . Criteria to limit pesticide tests on humans . What are reefs worth? U.N. estimates value . New star of bird world stars in lawsuit, too . Snowmobilers shrinking caribou herd? . WP: 'Blue' states stake own energy stance . London whale's death may save others . Environment Section Front Palestinianshead topolls WP: Hamas poised for new role Bush to visit NSA, defend program Pinochet's daughter detained in D.C. Supreme Court stays Florida execution MSNBC-TV Question of the Day Impact of Ford cuts on America Howard and Osama Dr. Henry Lee on cruise mystery McClellan's mother to run for governor Environment slide shows ARCHIVE THE OTHER HAWAII Click "Launch" to view images of the Northwestern Hawaiian Islands, where wildlife reigns after a brief era as a strategic World War II site. Conflict at sea Above the ice Africa environment under pressure Iraq's marshlands China's Three Gorges Dam 100 most endangered sites 2004's worst storms Paving the Amazon California's 'Galapagos' INTERACTIVE Melting mountains Data shows five areas of concern Related Stories | What's this? Northwestern Hawaiians Enter Critical Year Most Popular Most Viewed High-speed chase shuts U.S.-Canada crossing Actor Chris Penn found dead in L.A. home Gay group questions 'American Idol' judges Supreme Court stays Florida execution Another North Carolina 'Idol'? 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