Waikiki Beach - read

Waikiki Beach - read about Oahu Hawaii's Waikiki Beach  You are here: About > Travel > Travel with Kids > Lots More Destinations > DESTINATIONS > Hawaii Family Vacations > Waikiki Beach - read about Oahu Hawaii's Waikiki Beach Travel Travel with Kids Essentials Family Vacation Ideas Winter and Spring Break Beach Vacations Ten Latest Family Travel Deals All-inclusive and other Family Resorts Topics Family Travel: What's Hot Top Vacation Spots VT, ME, NH, CT, MA, NY, PA Mexico Vacations Caribbean Vacations More Beach Vacations Florida Family Vacations Resorts with Water Park More Family Resorts Fun Places for Kids Disney Vacations Family Cruises Babies;Teens;Single Parents Lots More Destinations Family Travel TIPS, GAMES Buyer's Guide Activity Kits Forums Help FREE Newsletter Sign Up Now for the Travel with Kids newsletter! See Online Courses   Search Travel with Kids click for more images Waikiki beach- click for more. Stay up to date! click for more images Waikiki beach- click for more. Email to a friend Print this page More Waikiki Beach photo tour of Waikiki Beach Waikiki Beach family-friendly hotels More about Waikiki Beach More: Top Ten Things to Do on Oahu Oahu tourist information from About's Hawaii for Visitors: 101 Free Things to do in Oahu ... and more... Kona Village Resort, Kohala Coast, Big Island More Kohala Coast Most Popular Family Vacation Spots The Atlantis Resort Family Vacation ideas byRegion Family Resorts Ten Family Travel Deals What's Hot Ice Hotel Deals -FDR and Pebbles Wisconsin Dells discounts Caribbean Islands Tower of London - photos Related Topics Florida for Visitors New England for Visitors Theme Parks Hotels / Resorts / Inns Parenting of K-6 Children Waikiki Beach From Teresa Plowright , Your Guide to Travel with Kids . FREE Newsletter. Sign Up Now! Where is Waikiki Beach? Waikiki Beach is a legendary tourist zone on the south shore of Oahu in Hawaii: a 2-mile sweep of surf and shore below Diamond Head. What's special about Waikiki Beach: Waikiki Beach is the most-developed tourist area in Hawaii, with: rich history beautiful sea, and views of Diamond Head perfect surf for beginners, and good surf year-round a loveliness that persists even with concrete and high-rises Waikiki Beach History: Waikiki Beach has been inhabited since Polynesians arrived in these islands, and has seen much of the tumult of Hawaii's history: warrior kings, whaling ships, terrible epidemics, displaced Hawaiians, a deposed Queen, and of course tourist development starting over a century ago. Two venerable hotels still sit on the beach: the Sheraton Moana Surfrider and the pink Royal Hawaiian. Around them tower high-rises, and Kalakaua Avenue-- by Waikiki Beach-- is busy with shops and restaurants. Yet Waikiki Beach is still a lovely place. Dozens of surfers play off-shore all day. Kalakaua Avenue's winding wide sidewalk is dotted by pools, fountains, statues, and snippets of history on surfboard signs. Beachside Kapiolani Park has walkways and picnic tables. What's special about Waikiki Beach for families: many family-friendly hotels including suites and affordable choices (see below) sheltered beach with breakwater (Kuhio Beach area) great sand for castles beginner surf lessons for kids convenience of familiar fast food brands close to Waikiki Zoo and Waikiki Aquarium look for the four " Wizard Stones ". ( Read about their legend. ) Three fun activities: - Walk the wide sidewalk along Kalakaua Ave., pose your kids for a photo by the statue of "the father of modern surfing" Duke Kahanamoku (who revived this ancient sport of Hawaiian royalty), digest a little history from surfboad signs along with your favorite ice cream from Kalakaua's shops. You can walk to the Honolulu Zoo or Kapiolani Park. - Splurge on High Tea at the Sheraton Moana Surfrider: a classy hotel with a period-style verandah that faces the sea and a spectacular century-old banyan tree. Yes, tea: no mere drink but a ritual done in full British colonial style but with a kids' menu too. (And kids can go play and still be in view.) - Take in local events that give concrete Waikiki a human face: "Sunset on the Beach" at Waikiki Beach's Kapahulu Pier: the beach becomes an outdoor movie theatre, with food booths, free movies on a giant screen, other entertainment "Brunch on the Beach": once a month, traffic stops on busy Kalakoa Avenue by Kuhio Beach, and the street becomes an outdoor cafe with delicious food by island chefs, at bargain prices; entertainment, too. Where can I find out more about Waikiki Beach? take a photo tour of Waikiki Beach see a list of family-friendly properties for sightseeing, see Visit Oahu See 101 Free Things to do in Oahu - at About's Hawaii for Visitors site; many of these activities are in Waikiki Beach. for more history, see Parkshore Waikiki and the unorthodox Historic Waikiki . Also of interest , at TWKids: Top 10 Things to Do on Oahu .   Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2006 About, Inc., A part of The New York Times Company . All rights reserved. Around About Tips to Losing Weight Guide to Distance Learning How to Travel for Less PHOTOS: Italy PHOTOS: Hybrid Cars What's Hot Ice Hotel Deals -FDR and Pebbles Wisconsin Dells discounts Caribbean Islands Tower of London - photos

Honolulu in preparation for

Honolulu Weekly Honolulu Weekly Wednesday, January 18 - 24, 2006 Extreme Makeover A community fights to alter the Kakaako development plan Q&A: John Hope Franklin Amplified returns Dial M for Pizza Read it today! Pick up your FREE copy of the Weekly today and read this week's Diary, stories and reviews. Recent Cover Stories Spring Arts PERFORMING ARTS High performance Its a broad category, performing arts. Its highbrow classical music and lowbrow pub gigs, small dance troupes and large touring companies,... [ Read me ] 01-11-2006 The New Face of Hawaiian Music On stage is a calm, queenly young woman, wrapped in a black pareo. She stands on her bare feet, and in a plaintive, soulful voice,... [ Read me ] 01-04-2006 Snapshots The day after Thanksgiving I fly with four colleagues from Punahou School to the World Indigenous Peoples Conference on Education (WIPCE) in Hamilton, New Zealand.... [ Read me ] 12-28-2005 Wipe Out Pono Warner and Trevor Moore were sitting in an office at Clark Foam Hawaii talking with big-wave gun shaper Owl Chapman when the phone rang... [ Read me ] 12-21-2005 Trashed Nine thousand, one hundred and nineteen. Thats the number of communities across the country that have curbside recycling programs, according to a 2005 survey by... [ Read me ] 12-14-2005 A shipload of trouble Last month, before an audience at the Keaau Community Center on the Big Island, cruise ship critic Ross Klein dropped a bombshell: The NorthWest CruiseShip... [ Read me ] 12-07-2005 Waimea Indivisible: Who will save the valley? Ua mau ke ea o ka Aina i ka pono On Dec. 7, the City Council will convene to make a very difficult decision with... [ Read me ] 11-30-2005 The Future of Kamilo Nui Photographs by Chris McDonough Kamilo Nui is not easy to find. Even if you have located it on a map, youll wind your way through... [ Read me ] 11-23-2005 Winter Books Issue - 2005 The season is upon us: the season for racking up credit card debt, the season for those weird elf-ridden Ala Moana commercials, the season for... [ Read me ] 11-16-2005 Urban scrawl In March, the Contemporary Museum flew in street art star Shepard Fairey on a reconnaissance mission to scope out Honolulu in preparation for his residency... [ Read me ] 11-09-2005 The Biodiesel State For the first time in Pacific Biodiesels 10-year existence, local demand for biodiesel exceeds the companys supply. Its not because everyone suddenly has a green... [ Read me ] 11-02-2005 Correctional behavior More than two years after the American Civil Liberties Union called public attention to abusive conditions at the Hawaii Youth Correctional Facility in Kailua, the... [ Read me ] 10-26-2005 Film city These days, its hard to find a time when theres not a film festival playing in town. Every major city has them, so why not... [ Read me ] 10-19-2005 Planet Enos Its standing-room-only at the Hawaiian Hut, where Kealohas free-form poetry slam takes place once a month. Solomon Enos sits in front of the stage focused... [ Read me ] 10-12-2005 Mercury rising? In August, volunteers with Environmental Action, a national eco-advocacy group, spent five days on Maui, Oahu and Hawaii Island pounding the pavement to tell residents... [ Read me ] 10-05-2005 Calendar Gig List Spin Zone Hot Picks 01-18-2006 Deceiving is believing Acting is the art of lying so well that the lie becomes truth. Sometimes, better than truth. We collaborate in that deception, applauding loudly the... Aliens vs. adolescence How does a group of angry, unruly high school kids settle their differences and become best of friends? Why, by fighting an alien invasion, of... Viva viola How do you keep your violin from getting stolen? Put it in a viola case. Why dont violists play hide and seek? Because no one... Circus, circus Perhaps when a circus is called a cirque (the prettier French word), it means its the kind thats not about freaks of nature and dumb... Get this week's Hot Picks Entertainment Guide to New Years Eve 2006 Like watch? CreationA Polynesian Journey Play tourist. Travel on an adventure through the captivating rhythms, beginning in Polynesia with the creation of man, through warfare,... [ Read me ] 12-21-2005 Fast, funny, fluffy farce The new show at Manoa Valley Theatre, Flaming Idiots , is a complete and utter farce with no redeeming social valuewhich is, of course, why... [ Read me ] 11-30-2005 The art of submission No holds barred (save for eye-gouging and biting), no weight divisions and no time limits. Thats how mixed martial arts (MMA) tournaments first began in... [ Read me ] 11-30-2005 A cultural discourse of clay As with so many aspects of material culture, we can only speculate about the origin of ceramic vessels: Who first saw the potential in a... [ Read me ] 11-30-2005 Mad as hell You know him, even if you dont know you know him. Lewis Black, sometime guest commentator on Comedy Centrals Daily Show , has become one... [ Read me ] 11-23-2005 Features Pacific impressionist Since receiving her masters degree in anthropology from the University of Hawaii in 1992, tattooist and anthropologist Tricia Allen has been documenting tattooing in Polynesia,... [ Read me ] 11-30-2005 The Honolulu Advertiser questions the credibility of the UH-Manoa vote on UARC. Its time to question the papers relationship to UH and Uncle Sam. In its mission statement, The Honolulu Advertiser promotes itself as a voice for all of the community. Truth be told, oftentimes it can be anything... [ Read me ] 11-30-2005 Survival of the fittest Kalihi-native Simeon Den s long resume includes dance, art, shiatsu, feng shui and 35 years as a practitioner and teacher of yoga, meditation and qi... [ Read me ] 11-23-2005 Geography matters On Easter weekend in 2004, Typhoon Sudal ripped through Yap, packing 132 mph winds and producing 35-foot waves, leaving 80 percent of people without drinking... [ Read me ] 11/16/2005 Out of the box Described by the Boston Globe as a drunken barn dance as it might be represented in a Disney cartoon, the $284 million Stata building opened... [ Read me ] 11-09-2005 11-30-2005 More problems for firm managing Hawaii educator funds A California financial services company under investigation for diverting hundreds of thousands of dollars in retirement funds it was supposed to invest on behalf of... A breath of fresh Haire Honolulu Weekly welcomes Editor Chris Haire on board this week. Chris comes to us from the Atlantic Coast, where he most recently served as a... Pretty vacant (and we dont care) What do the numbers 748, 732, 747 and 756 represent? If youre looking at data from the Housing and Community Development Corporation (HCDCH), the numbers... Go to Honolulu Diary Restaurant Reviews Food News Restaurant Reviews Pizza pie amore ###>BYLINE For a rare dining experience, cross the Pali and eat at Kailuas new pizzeria, Mamas Island Pizza. We say rare, because in a town... [ Read Reviews ] 01-18-2006 Pizza pie amore ###>BYLINE For a rare dining experience, cross the Pali and eat at Kailuas new pizzeria, Mamas Island Pizza. We say rare, because in a town... [ Read me ] 01-18-2006 Sonoma or bust If you can stand the drab, rainy weather, January and February are the best times to visit California wine country. The region still has that... [ Read me ] 12-28-2005 This is a tasty burger! Perhaps it shouldnt be a surprise that Honolulu is home to an unusually deep list of great burgers. We have a year-round outdoor culture, which... [ Read me ] 11-30-2005 Green with energy Fortunately, the lame, limp lettuce that used to be de rigueur even in better restaurants has gone the way of legwarmers and shellacked hairdos. Today... [ Read me ] 11-23-2006 Tray chic By the time the drink cart came through our flight, we were already into our homemade sandwiches. Well, arent you smart! marveled the stewardess in... [ Read me ] 11-16-2005 Film Reviews Movie Clock Film Blurbs Film Reviews And the band played on: AIDS and denial Long before there was a World AIDS Day (see page 3), and while the mainstream media were largely in denial about the epidemic, indie filmmakers... [ Read Reviews ] 11-30-2005 Pride & Prejudice After such contemporary incarnations as Bridget Joness Diary and Bride & Prejudice , television director Joe Wright makes an impressive debut with this generations proper... [ Read Reviews ] 11-30-2005 The Ice Harvest Its axiomatic that when you have to try hard to be hip, you aint never gonna be. Case in point is the brutal and awkward... [ Read Reviews ] 11-30-2005 And the band played on: AIDS and denial Long before there was a World AIDS Day (see page 3), and while the mainstream media were largely in denial... [ Read me ] 11-30-2005 Pride & Prejudice After such contemporary incarnations as Bridget Joness Diary and Bride & Prejudice , television director Joe Wright makes an impressive... [ Read me ] 11-30-2005 The Ice Harvest Its axiomatic that when you have to try hard to be hip, you aint never gonna be. Case in point... [ Read me ] 11-30-2005 The circle and the line If youve had your fill of a years worth of movies about celebrities rising to the top, indulging in booze... [ Read me ] 11-23-2005 The goblet - of puberty Event movies are review-proof in the sense that fans will brave the box-office crowds no matter what theyve heard, good... [ Read me ] 11-23-2005 Kiss Kiss Bang Bang The patchwork detective thriller/dark comedy/wicked satire Kiss Kiss Bang Bang would be unthinkable without the protean skills of a terrifically... [ Read me ] 11/16/2005 Rent Do you sometimes feel youre a step outside of the moments coolest trend? If youve never been to New York,... [ Read me ] 11/16/2005 Garon Stupide A word of caution: Viewers struggling with coming-of-age-fatigue, those who puked during Breaking the Waves and also those who object... [ Read me ] 11/16/2005 Good Night, and Good Luck Shot in arresting black-and-white and rich with seamlessly interwoven archival footage, George Clooneys Good Night, and Good Luck is a... [ Read me ] 11-09-2005 It's all in Honolulu Weekly, of course Calendar Gig List (bands) Spin Zone (DJs 'n dancing) Hot Picks Film Reviews Movie Clock Film Blurbs Restaurant Reviews Food News Honolulu Diary Classifieds Archives How Green is the Weekly ? Spring 2005 Sustainability Guide in Adobe PDF format > Own a Weekly T-shirt Look cool on those hot Honolulu nights Best of Honolulu 2005 Advertise with the Weekly All text and original artwork © 2005 Honolulu Weekly powered by WordPress :: 0.949 seconds Check out our sister publication on the island of Hawaii. Weekly cartoons brought to you by:

Lanai Langkawi Beach Resort

The Lanai Langkawi Beach Resort - Special Internet Rates at HotelClub The Lanai Langkawi Beach Resort Your Location: Discount Hotels > Malaysia > Langkawi > The Lanai Langkawi Beach Resort The Lanai Langkawi Beach Resort The Lanai Langkawi Beach Resort is located right on one of the famous beaches in Langkawi called Pantai Tengah. Commanding a panoramic view of Straits of Malacca, the hotel is secluded by a hill with the natural setting of a white sandy beach lapping to her shore. Guests can indulge in a lot of recreational activities around the place, including cruising, water sports, snorkelling and many more. The Lanai Langkawi Beach Resort also provides 104 rooms, all well furnished and air-conditioned. The hotel offers a restaurant, Lobby Bar, Beach Bar as well as meeting facilities for up to 300 persons. Leisure facilities include swimming pool and table tennis. Address The Lanai Langkawi Beach Resort Jln. Telok Baru, Pantai Tengah Langkawi, Kedah Malaysia Travel Dates Check In: zz zzz zzzz Check Out: zz zzz zzzz " onClick=submitForm(this.form) Hotel Rates • The rates shown here are available only for bookings made via this web site, and are not available from the hotel directly. • Our rates are guaranteed, but the availability at these rates may be limited during special events. • All rates shown are per room per night unless stated otherwise, not per person per night. NOTE: The rates shown are inclusive of all taxes . The information and rates shown on this page are indicative . Some of the rooms/specials and prices might not be available for some dates. To see a confirmed, final rate for your booking request, please click on the "Proceed with booking" button and make your Room and Meal selections. Room Rates Room till 31-Mar-2006 Deluxe Room incl. American Breakfast Single USD 46 Double USD 46 Twin USD 46 Extra Bed USD 13 Child aged 0-10 sharing room with 2 Adults USD 0 Specials Deluxe Room incl. American Breakfast 04-Mar-2005 - 31-Mar-2006: Stay for 7 consecutive nights and pay for 6 nights only! Bedding Configuration Room Bedding Configuration Max Capacity Deluxe Room incl. American Breakfast Single 1 Single Bed 1 Person Double 1 Double Bed 2 Persons Twin 2 Single Beds 2 Persons Extra Bed 1 Rollaway Bed 1 Person Child aged 0-10 sharing room with 2 Adults 1 Child Room Facilities • Air conditioning • Cable / Satellite TV • Hairdryer • Mini bar • Private bathroom / Ensuite • Tea and coffee making facilities Hotel Facilities • Banquet facilities • Cocktail bar • Conference facilities • Laundry facilities • Lobby • Restaurant • Swimming pool Additional Information Travel Dates Check In: zz zzz zzzz Check Out: zz zzz zzzz " onClick=submitForm(this.form) ©2000-2005 HotelClub Pty Ltd. Discount Hotels .

Kauai HI

Hanalei Kauai Hawaii Vacation Rental House - Private House Hanalei Kauai Hawaii Vacation Rental House Property Owners Join us VRBO ® is Vacation Rentals by Owner ® Home USA Hawaii Kauai North Kauai Hanalei Edit Vacation Rentals by Owner Listing #25135 On the Beach on Hanalei Bay! Location: Hanalei, North Kauai, Kauai, Hawaii, USA (situated in the center of Beautiful Hanalei Bay) Accommodations: Private House - 2 Bedrooms + Loft - 2 Baths - (Sleeps 6) Bali Hai! Beautiful North Shore Kauai - Hanalei, Kauai, HI - Hawaii Vacation Rental House This charming home is surrounded by the famous lush beauty of Northshore Kauai. Awesome Hanalei Bay spreads out in front of you and majestic waterfall mountains hug you from the back. Located at world famous Pine Trees surf spot in the middle of Hanalei Bay. From this home you can see the tip of Puff the Magic Dragon's famous nose across the beautiful bay to the historic, picturesque Hanalei Pier. This home has been lovingly renovated yet retains all of the old charm and quaintness that has made Hanalei special. Watch whales and world-class surfers from the wrap around lanai all winter and enjoy beautiful sailboats and sunbathers all summer. People watching is a favorite pastime. Sunsets are magical. Rainbows and waterfalls are yours to be experienced. The home has a traditional, Hawaiian plantation style exterior with a lovely, private gated garden. Relax in the hammock and let the swaying palm tree fronds serenade you. Inside every necessary modern convenience has been provided with aloha. There are sumptuous touches that create a real sense of getting away from it all. Here you are in a private, stylish home, in the middle of everything Hanalei! Hanalei is everything that you have read and/or imagined! Hanalei 'town' is minutes walk away so that if you want a 'shave ice' and others want to cruise the shops and still others in your party want to relax at home it all can be done from your perfectly located beach house. This home is one of those 'old Hawaii style' special finds -- it's even better in person than the pictures can show -- can you imagine . . . Chosen by the Fine Living Channel as one of "THE MOST ROMANTIC HOUSES IN THE WORLD!" Great for couples and also a great family house. Please click on our link below for more information and photos. Hanalei Bay! Beautiful North Shore Kauai - Hanalei, Kauai, HI - Hawaii Vacation Rental House Amenities: All the standard amenities PLUS! This non-smoking home includes everything you need to insure an enjoyable holiday. Fully stocked kitchen, just add food (although we provide this service too if you'd like)! Granite Slab Countertops, Microwave, Dishwasher, Refrigerator with Filtered Water, Filtered Ice Maker, Gourmet Cooking Utensils, Gas bbq/grill, phone, tv, DVD, Playstation2, Cable, CD Player, Washer, Dryer, Jetted Tub in Bath, Large walk in shower and an Outdoor shower, Hotel grade linens provided, Hammock, Bamboo Meditation Garden. Activities (on site or nearby): We are located IN the town of Hanalei on Hanalei Bay -- lots of great things to do within walking distance. The guide books are chock full of things to do on Kauai. It's all here! All levels of Surfing, Hiking, Rock Climbing, Biking, Golf, Tennis, Basketball, Yoga, Pilates, Fitness Center/Gym, Fishing, Hunting, Wildlife Viewing, Horseback Riding, Kilauea Lighthouse, Zipline Tour, Shopping, Restaurants, Live Theater, Cinemas, Sightseeing, of course Swimming, Boogey Boarding, Snorkeling, Diving, Boating, Sailing, Waterskiing, Wakeboarding, Windsurfing, Jet Skiing, Shelling and more, or less if you prefer. Rates (in US Dollars): Personal Currency Assistant ™ On the Beach! On Hanalei Bay!Minimum one week stay.Weekly rate is $3800.Extra days are prorated accordingly. Add on services available.Standard 25% Security Deposit,Taxes (Hawaii 11.416%),and $200 Cleaning p/w are only additional fees.Aloha!Note: Until confirmed, rates are subject to change without notice. Just outside your door, the bay greets you! - Hanalei, Kauai, HI - Hawaii Vacation Rental House Links to more information: Click Here to see All My Rental Listings Go to our own site,more photos,more info at kauaichill.com CLICK HERE for a Virtual Tour Note: Each property is individually owned or managed. Dates available:  Thanks for your interest. NOT too early to book Holidays 2006! Before contacting us, please check our calendar for your desired dates. Phone: (808) 482-1888 (Hawaii, USA) Please say: "I saw your listing #25135 on VRBO" Clean! Bright! Hawaii! At Pine Trees Surf Spot! Your Hawaiian Beach Bungalow! The Secluded Hammock in the Gated, Private Garden! Exotic Tropical Hardwood Furniture-The Mango Wave Bedroom! Home USA Hawaii Kauai North Kauai Hanalei Edit Vacation Rentals by Owner Listing #25135 There have been 46756 visitors to this page since the counter was last reset on January 19, 2004 This listing was first published here on June 03, 2003. Hanalei Kauai Hawaii Vacation Rental House Date last modified - January 13, 2006 VRBO® is Vacation Rentals by Owner® - The largest and most popular vacation rental site. Specializing in BY OWNER vacation rentals, homes, condos, cabins, villas and apartments ALSO privately owned properties offered thru rental agencies and management companies. To report any problems with this site contact webmaster@vrbo.com URL: http://www.vrbo.com/25135 ©1995-2006 by VRBO International LLC - all rights reserved

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