Oahu's Kapiolani Community College's

Hawaii Oahu Maui Molokai Kauai Big Island Beaches Restaurants Hotels Waterfalls Latest Editions! Free priority mail Shipping!Save $3.85 When you Order From Us! All books ordered from Amazon.com are the LATEST editions, despite what they may state on their page. No older editions are for sale EVER on Amazon, so rest assured you are buying the newest version. Coming Soon Aqua BAMBOO HOTEL, Waikiki The Aqua Bamboo Hotel is recently renovated from the former Marc Hotel . The address is 2425 Kuhio Ave ., local telephone 808-922-7777 . The Bamboo's lobby [with large plasma screen TV] and pool area are very lovely, and in our room there are a lot of great features, including custom designed furniture, crown moldings, quality carpet, glass brick shower stall, a double sink curved vanity, slatted wood bathroom ceiling. With an "official" summer rate of $145 for the VERY spacious room [ significantly cheaper on the internet ], it includes a kitchenette without a microwave, a sitting area with TV, sofa and desk, a separate bedroom that is behind a louvered wood shutter wall, three sliding glass doors for great ventilation, a lanai, and the room is located high enough above the street not to be too noisy. The problems here were just cosmetic, but I filled out an opinion form my third day, and the problems were fixed, so high marks go to the Bamboo for quick response. The rooms are a very good value, tastefully decorated in a kind of Metropolitan Home magazine sort of modern Asian theme, and for my needs [computer, photo equipment, paperwork, my need to cook], just about perfect. Interested in Moving To, Or Buying Property In Hawaii? Our experience was a real eye-opener. And if you want to bring your pet, get ready for a complicated and bumpy ride! Read all about it. [coming soon] Disaster On The Pride of Aloha . Thinking of cruising the Hawaiian Islands with Norwegian Cruise Lines ? Maybe you should reconsider. Read all about it. COOL STUFF TO SEE AND DO! We Love Hilo! To experience the quintissential Hawaiian City, make Hilo your destination. Superb walking neighborhoods with sprawling kama`aina plantation-style homes, a surprisingly large number of great eating places, plenty of historic structures and interesting shopping make Hilo a must for the visitor interested in more than just a resort experience. There are no luxury resort hotels here, but the Hilo Hawaiian Hotel stands out for its great facilities, breezy lanais, fabulous views, powerful AC, and friendly room rates. Delicious Gourmet Breakfast, CHEAP! Oahu's Kapiolani Community College's Farmers Market offers the best in Hawaii-grown fruits and veggies, beef and chicken, cut flowers, baked goodies, and a cook-to-order gourmet breakfast for only around $5. [Photos] Stunning Beaches and Scrumptious Organic Food...CHEAP! The Aloha `Aina Cafe in Wai`anae is a non-profit enterprise teaching agriculture and marketing skills to the youth of the Leeward Coast. Scrumptious food is served here at bargain prices, with a Saturday Farmers' Market to boot. When you're done. visit some of Hawaii's most stunning beaches just up the coast! [Photos] Download Free Hawaii's Greatest Drives Maps ! Oahu Movie Location Map : all your favorite movie locations including Jurassic Park , From Here To Eternity, Pearl Harbor , Blue Crush and Sheryl Crow's Soak Up The Sun Video. P88OahuMovieDrive2003.pdf Oahu Circle Island Drive Map : The best of what to see if you have just one day, or even more. Oahu Circle Isl Drive5.pdf er You'll need Adobe Acrobat Reader to view and print the maps. Download Adobe Acrobat Reader here Why Rent A Car? Many people wonder if they'll "need" to rent a car on Oahu. Even though TheBus circles the island for a ridiculously low fare, you won't have access to all the side roads and back roads along the way. The cost of renting a car is so low, especially considering all the money you've already spent to get here, it makes no sense to not rent a car for at least a day. That's why we call our guides Driving & Discovering Hawaii books! Our Circle Island Driving Map shows you those places and features that we feel should not be missed if you only have one day to explore... although there are actually many more choices than what we have included here. These others can be found in great detail, with explicit driving instructions, In our Driving & Discovering Hawaii: OAHU guidebook. 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Hawaiian shirts based on

Different Styles of Hawaiian Shirts Different Types of Hawaiian Shirts There are different types of Hawaiian shirts based on the style or layout of the design. The most common ones are the basic all-over print and the scenic print. But there are variations within these types well as several other styles. We'll also cover some of the terminology used for Hawaiian shirts. All of our shirts are made in Hawaii with great care and with special attention to the details like matched pockets. Basic All-Over Print Hawaiian shirts: These shirts are probably the most common shirts. They are characterized by a repeating print that appears all over the fabric in a uniform manner as illustrated to the left. These shirts can be worn tucked in our out. These shirts typically do not match up perfectly to create a seamless image at the buttons. Scenic Print Hawaiian shirts: The scenic shirts are similar to the all-over print shirts in that the details in the print repeat in a uniform matter. The only difference is that these shirts contain scenery rather than just a simple repeating image of a flower or leaf. For some people, the scenic prints conjure up feelings of freedom and being on vacation. These shirts typically do not match up perfectly to create a seamless image at the buttons. Panel Hawaiian shirts: Some shirts have prints that are laid out in vertical panels, usually flowers and/or leaves. Like the basic all-over prints and the scenic prints, the panel designs have repeating patterns, but they repeat as you go from one side of the shirt to the other, rather than all over the shirt. These shirts typically do not match up perfectly to create a seamless image at the buttons. Border Hawaiian shirts: Shirts that have a design going across the shirt are called border Hawaiian shirts. Most of these shirts have a design in them that repeat every 10-12 inches as you go from one side of the shirt to the other. If the design happens to go across the bottom of the shirt, they may be called a Bottom Design Hawaiian shirt . The shirt illustrated at left is a border shirt that also happens to be a bottom print. Border Hawaiian shirts are meant to be worn untucked. Matched Prints: Some border or bottom print Hawaiian shirts have a seamless image at the buttons. The shirt to the left, unlike the one right above it, is perfectly matched at the buttons creating a seamless image as you go across the shirt. These shirt are harder to make and require greater skill and attention to detail. Many border print shirts do not match at the buttons like this one does. Engineered Hawaiian shirts: Engineered Hawaiian shirts have a seamless image from one side of the shirt to the other. The image usually repeats every 18 inches, which is greater than that of most border print shirts. The shirts also have a seamless image that is uninterrupted at the buttons. These shirts are usually the priciest shirts for any given quality of fabric because it requires the most fabric to manufacture. Engineered Hawaiian shirts are meant to be worn untucked to show off the entire design. Matched Pocket: The better Hawaiian shirts have a matched pocket. That means the pocket exactly matches the print on the shirt making it nearly invisible. In the picture to the left, you can see that the palm tree leaves on the pocket precisely line up with the leaves on the shirt. The result is a seamless image created by the pocket on the shirt. Creating matched pockets requires the use of more fabric and more precise cutting and sewing. All of our Hawaiian shirts come with a matched pocket. Return to Hawaiian Shirts Home Questions? Comments? What would you like to see on our site? Please tell us your thoughts . Your input will help us serve you better.

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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