Hawaiian Food Hawaiian food

'Ono Kine Grindz: Helena's Hawaiian Food -- 'Ono Kine Grindz 'Onolicous eats from Hawai'i & around the world! January 2006 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 E-mail Me Please feel free to e-mail me with your comments or with your suggestions on how I can improve this site. E-mail to: onokinegrindz (at) yahoo (dot) com Coming Up This is never ending list of restaurants that I want to visit or revisit. If you would like to recommend some of your favorite restaurants, please send me an e-mail at: onokinegrindz (at) yahoo (dot) com Shanghai Bistro Momomo C & C Pasta Co OnJin's Café Young's Fish Market Shokudo Tudo De Bom Alan Wong's Pineapple Room Mediterraneo Café Sistina Indigo Eurasian Cuisine Gyu-Kaku Recent Posts ? 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UK Wrapped in Dough New York, New York, USA Other Links 49Media - Food and Drink Channel AlohaWorld Ohana Lanai - Powered by Aloha Chowhound.com: For Those Who Live To Eat! eGullet - Hawaii Forum Epicurious.com: the World's Greatest Recipe Collection Food Porn Watch Hawaii Diner HawaiiThreads.com - Kaukau Korner Leite's Culinaria: Food Writing, Recipe Collections, and Cooking Resources Metroblogging Hawaii « Giovanni's Aloha Shrimp | Main | Golden Coin Bakeshop and Restaurant » June 01, 2004 Helena's Hawaiian Food Hawaiian food is pretty simple and straight forward. No fancy ingredients, and no special spices. When I think of Hawaiian food, I think of only 2 places...today, I made a trip to the one that stands out in my mind the most, Helena's Hawaiian Food. Why do I remember this place? Well, it was actually the first place that I had ever eaten Hawaiian food at about 27 or so years ago, and although the shop has moved once since the first time I was here, the food is still the same. Helen Chock, owner of Helena's, has been in business for almost 60 years and is the owner/chef of first Hawaii restaurant to be honored with the James Beard Foundation's Regional Classics Restaurant Award in 2000. Mrs. Chock, who's in her late 80s, still works at the restaurant daily...how's that for dedication? Today, the restaurant is quiet. There are a few groups of people eating here at 1:30 pm and a few tourists have just happened to walk in, mentioning that they had read about the place in the Zagat Survey. After I'm seated, the waitress comes over to take my order with a smile and a glass of ice cold water in hand (thank you)! Gosh...it's hot outside today! Since I'm eating alone, I can't order too much (otherwise I won't eat it all), so instead of ordering something on the pre-set menu, I order dishes ala carte. First, I start with a bowl of poi (small bowl, US$1.75). Poi is a staple of the Native Hawaiian diet, much like rice is a staple in most Asian diets. Poi is made by first steaming, baking or boiling the taro corm/tuber and then pounding with water to produce poi. There is a distinct taste that's very hard to describe, but other than that, there is very little flavor to this at all. Second on my list to order is the luau squid (US$2.75). I know what you're thinking...what is that? Well, squid luau , is squid that has been cooked with luau (taro) leaves and coconut milk. That said, this is one of the best that I've ever tasted. Smooth and creamy, with not too much coconut milk, but just enough to enhance the flavor of the luau leaves. There were generous portions of melt-in-your-mouth squid to be found in this dish as well! The last dish that I had is probably one that this place is most famous for, the pipikaula-style short ribs (small order, US$3.50). Pipikaula is similar to beef jerky. Traditionally, it's prepared by first rubbing strips of beef with coarse salt and hanging to dry until the outside is dry and the inside is still juicy (normally about 2 days). Helena's makes the pipikaula-style short ribs in a similar fashion, hanging the pieces of short ribs over the stove in the kitchen to dry. My guess is that right before serving, the short ribs are quickly pan fried to give it a bit of "crunch". The outside was crispy, the inside moist and tender, and the meat had just the right amount of fat to make this a winner! As far as flavor, this had just the right hint of salt, not too much and not too little! Ahhhh....... The meal is rounded out by a small serving of raw Maui onions, red alae salt (the red color comes from clay) and haupia (which is a coconut flavored dessert, similar in texture to a really firm pudding). All in all, this was a simple, yet satisfying meal. As I left the restaurant, I wondered why I don't come here more often. Since I couldn't answer that, I guess that means that I will be here more often to enjoy more of this fantastic food! Helena's Hawaiian Food 1240 North School Street Telephone: 808.845.8044 June 01, 2004 in Alewa Heights-Kalihi , Hawaiian , Restaurant Reviews | Permalink TrackBack TrackBack URL for this entry: http://www.typepad.com/t/trackback/793568 Listed below are links to weblogs that reference Helena's Hawaiian Food : Comments wow, how fascinating! I've always wondered what "local" hawaiian food was like. thanks for the post : ) Posted by: Renee | June 08, 2004 at 08:14 AM Renee, Thanks. I'll be posting more soon! It's pretty much the kind of food you'd get if you went to a luau only I think home cooked, or the food from certain restaurants, is much better. I'll be posting more in a couple of weeks if not sooner! Posted by: Reid | June 09, 2004 at 12:04 AM hi Reid wow. Hawaii has really interesting-looking food. Is the taro that you mentioned in poi the same with the "taro" in japanese? hehe. The squid luau did send off negative message on first sight. It looks to me like a mixture of green curry and pureed spinach :p were you put off by the sight the first time you tried it? Posted by: pinkcocoa | October 06, 2004 at 10:01 PM Hi PinkCocoa, I'm really not sure if it's the same taro that Japanese people use. I'll have to check up on that. The squid luau is actually something like frozen spinach (but more like collard greens) that have been cooked for a long time. It also has coconut milk in it. Actually, upon first sight, it looks kind of disgusting and a lot like baby food! Posted by: Reid | October 07, 2004 at 06:55 PM Very interesting .... looks can be deceiving. I'm sure the poi and squid luau taste better than they look. Hawaiians are famous for their BBQs too, no? And taro = yam, yes? Posted by: FatMan Seoul | October 07, 2004 at 07:14 PM Hi FatMan, Well, poi is actually quite bland and tasteless, sort of like how rice is. The flavor is so subtle that you hardly notice it. Many Hawaiians that I know like to eat it when it gets sour, usually two or more days old. Some even like to eat it when mold starts to grow on top like scum (usually after about 4 or 5 days). The squid luau is actually really good. It's squid and luau leaves (which is the leaf from a taro plant) which are cooked in coconut milk until tender. Plain cooked luau leaves taste a bit like spinach. I don't believe that taro is the same thing as a yam. It is a tuber related to the Japanese araimo (dasheen), or bun long (Chinese taro). As far as barbecues go, I don't think that Hawaiians are that well known for it. If you're talking about traditional Hawaiian cooking most of it was done in an imu (an earthen pit filled with hot lava rocks/coals). Posted by: Reid | October 07, 2004 at 11:08 PM okie. i gotta try this squid luau if ever i go to Hawaii. ;-) but i am not so sure about eating mouldy poi. i never know we can eat mouldy food and not feel sick. have you tried the mouldy version? sour version reminds me of yogurt. Hawaiian food looks really interesting. i wonder if there's any hawaiian restaurants in sydney. i agree with fatman: looks can be deceiving. smells can be deceiving too. think durian and smelly tofu. it's yummmm to those who know how to enjoy them. ;-) Posted by: pinkcocoa | October 07, 2004 at 11:33 PM Ya ya ... imu BBQ. Watched it on Discovery Travel Channel. pinkcocoa, yeah .... durian and petai (smelly beans) in South East Asia, smelly tofu in HK, nato in Japan, mouldy cheese in Europe, all exquisite to some but nasty to others. :) Posted by: FatMan Seoul | October 08, 2004 at 07:02 AM Hi pinkcocoa, No, I can't bring myself to eat poi that's more than a day old. By then, it's already become just a tad bit sour. Look certainly are deceiving when it comes to food! Hey FatMan, I agree with what you said about natto and the like. There are just some things that take getting used to. Never had fresh durian, but I'm looking forward to it. Posted by: Reid | October 08, 2004 at 07:09 PM was in hawaii last week and planning to eat at sugoi but was closed so we ended up at young's fish market for lunch. have not seen a writeup on the place. very ono Posted by: twobacas | February 12, 2005 at 06:48 PM Hi twobacas, Thanks for stopping by my blog. I haven't had a chance to do a write up on Young's Fishmarket yet, but I will do so sometime this week. I'm having it for lunch on Monday (I think). Posted by: Reid | February 27, 2005 at 06:44 AM Post a comment If you have a TypeKey or TypePad account, please Sign In You are currently signed in as (nobody) . Sign Out Name: Email Address: URL: Remember personal info? Comments: Search My Site Search the Web Advertisements Help my site by clicking on some of these links. 'Ono Kine Grindz is part of the Foodblog Ad Network . To advertise on this site or across a network of food related weblogs, click here . CrispAds Blog Ads Equipment Panasonic DMC-FZ5K Panasonic DMC-FZ30 Sony Cyber-shot® DSC-H1 Sony Cyber-shot® DSC-T1 Sony Cyber-shot® DSC-U40 Sony Cyber-shot® DSC-V1 et cetera This work is licensed under a Creative Commons License . All content on this website (including text, photographs and all other original works) is licensed under a Creative Commons License and may not be reproduced without expressed written consent. Subscribe to this blog's feed Add me to your TypePad People list Powered by TypePad Member since 04/2004

Hawaiian Music Online Travel

Where to Buy Hawaiian Music Online  You are here: About > Travel > Hawaii / South Pacific for Visitors > Shopping and Gifts > Buy Hawaiian Music Online Travel Go Hawaii Essentials Which Hawaiian Island Suits You Best? Clickable Map of the Hawaiian Islands Beach Guide Hawaii Pictures Clickable Map of Maui, Hawaii Topics A Hawaii Vacation Planner Big Island of Hawaii Kauai Maui / Molokai / Lanai Oahu / Honolulu / Waikiki South Pacific Culture, History & Language Hawaii Lodging Hula Luau Maps and Weather Pearl Harbor Photos, Video & Cams Recipes Shopping and Gifts Buyer's Guide Tastes of Paradise from Hilo Hattie HilHilo Hattie Dresses and Sarongs Multi-Day Guided Tours Top Hawaii Guidebooks Top Maui / Molokai / Lanai Guidebooks Forums Help FREE Newsletter Sign Up Now for the Hawaii / South Pacific for Visitors newsletter! See Online Courses   Search Hawaii / South Pacific for Visitors > Shopping and Gifts > Buy Hawaiian Music Online Where to Buy Hawaiian Music Online A guide to the best places on the Net to buy albums (CDs and cassettes) of Hawaiian music. Articles & Resources Sort By : Guide Picks | Alphabetical | Recent Hawaiian Music Island If you would like to purchase Hawaiian music, be sure to visit Auntie Maria at the Hawaiian Music Island. This is the best source for Hawaiian CDs and cassettes on the Internet. Top Israel "IZ" Kamakawiwoole Albums A true superstar of Hawaiian music, Israel IZ Kamakawiwo`ole (1959-1997), lived a life devoted to family, friends and a love for the people and culture of Hawaii. Four years after his death, his albums continue to be top-sellers. His songs continue to be used in radio and TV ads as well as on major motion picture soundtracks. Cord International/Hana Ola Records Bringing "lost" classic Hawaiian recordings back to the islands, and back to the people around the world, who treasure them. Since 1974 they have brought the sounds of vintage, traditional, hapa-haole & contemporary Hawaiian music to people everywhere. Top Keali`i Reichel Albums Since appearing on the scene in 1994 with his debut album, Kawaipunahele, Keali'i Reichel has quickly become of the most popular Hawaiian musicians of all time, entertaining fans throughout Hawaii and the South Pacific, the U.S. mainland and Japan. He has three times been named Hawaiian Entertainer of the Year at the annual Na Hoku Hanohano Awards. Hawaiian Music Catalog From Island Gifts Direct on Molokai, another source for purchasing Hawaiian CDs and cassettes. Top Robi Kahakalau Albums Daughter of jazz bassist, Pops Kahakalau (a.k.a Bob Carter) and granddaughter of Hawaiian musician Tutu Kahakalau, Robi Kahakalau was born and raised in northern Germany and moved to Hawaii at the age of 17. Tropical Disk From Kihei, Maui another source for Hawaiian music CDs and cassettes.   Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2006 About, Inc., A part of The New York Times Company . All rights reserved. Around About Tips to Losing Weight Guide to Distance Learning How to Travel for Less PHOTOS: Italy PHOTOS: Hybrid Cars What's Hot Top Picks in Hawaiian Coffee Kamehameha the Great Kalua Pig Waikiki Beach, Oahu - Life's a Beach in Hawaii - Hawaii Beac... Best Beaches 1999 Headlines Plumeria Photos from Hawaii Plumeria is the most common flower that you'll find in... You Won't See This Sign at Home! This certainly isn't a sign that you've ever seen near... Atlantis Submarine Tour Maui Since I had just experienced the Atlantis Submarine Tour on... Maui Swap Meet Photos Held every Saturday from 7:00 a.m. to noon is the...

Hawaiian Barbecue ($) Hawaiian,

-- L&L Hawaiian Barbecue - NYC Restaurant & Menu Guide. Menus, Ratings, Reviews. New York City, NY HOME MY MENUPAGES RESTAURATEURS SUBMIT A MENU BROWSE CHANGE CITY LOGIN -- -- Restaurant Name Search Find-a-Food Search Advanced Search How to Use This Site Now Serving: 4540 New York City (NYC) Restaurant Menus Not logged in Go To >> My MenuPages Cuisine Afghan (6) African (11) American (New) (285) American (Traditional) (343) Argentinean (13) Asian (31) Australian (5) Austrian (5) Bagels (75) Bar Food (166) Barbecue (53) Belgian (8) Bistro (88) Brazilian (18) Burgers (103) Burmese (2) Cajun & Creole (22) Californian (2) Caribbean (73) Chicken (50) Chinese (418) Coffeehouses (32) Cuban (37) Delis (419) Desserts & Bakeries (76) Dim Sum (32) Diners & Coffee Shops (246) Eastern European (17) Eclectic & International (56) English (8) Ethiopian (7) Filipino (5) French (200) German (10) Greek (29) Haitian (1) Hawaiian (4) Health Food (75) Hot Dogs (20) Indian (150) Indonesian (4) Irish (64) Italian (702) Jamaican (10) Japanese (359) Korean (39) Kosher (76) Latin American (93) Malaysian (20) Mediterranean (116) Mexican (220) Middle Eastern (96) Moroccan (16) Noodle Shops (59) Other (23) Pan-Asian & Pacific Rim (71) Persian (2) Peruvian (10) Pizza (527) Polish (5) Portuguese (5) Russian (7) Sandwiches (767) Scandinavian (7) Seafood (134) Soups (48) South American (39) Southern & Soul (28) Southwestern (21) Spanish (56) Steakhouses (88) Sushi (413) Swiss (2) Tapas (80) Thai (112) Tibetan (3) Turkish (24) Vegetarian (76) Venezuelan (4) Vietnamese (59) Wild Game (80) Wings (53) L&L Hawaiian Barbecue ($) Hawaiian, Barbecue 64 Fulton St, New York 10038 Btwn Cliff & Gold St Phone: 212-577-8888 Fax: 212-577-2086 Menus On Screen Menu Printable Menu(pdf) Add to My MenuPages Email this page Report menu problems -- Report menu problems Menus Not Displaying? More Restaurant Info... User Ratings and Reviews Food Click here to Rate and Review Service Value Atmosphere Posted by alpinebomber on 12/27/2005 Hawaii can keep it... I tried this place due to the reviews below...the transplanted hawaiians may not have possessed a good palate in the first place...not recommended. Posted by KO on 11/22/2005 Just OK Fast food atmosphere, but OK food - prices are passable. What they lack is sauces and every plate is too full of starch. Would you really order rice AND potato salad if you had a choice? The problem is that too much of the menu is "sort of" Japanese, so it seems not quite right, though it may be very authentic Hawaiian. Posted by Mahalo on 09/02/2005 Just average Basic decor, okay service, the food looks good but tastes just alright. I came thinking I would get a good hawaiian BBQ like those I had enjoyed while a college freshman in Honolulu, but the BBQ chicken here is not even close. The macaroni salad was good but nothing special. The can guava was also just ok. Posted by Uilani on 08/09/2005 Just like being home.. Ask anyone from Hawaii what they miss the most about home and the response is usually "the food". I can't tell you how happy I was to discover that L&L has come to Manhattan! My mouth waters everytime I think about it. They also have Portuguese sausage, which any local knows is a staple to a true local breakfast. I've eaten everything on the menu and I have to agree about the saimin, not the true local style. My only complaint...the one on 8th ave doesn't always play Hawaiian music. Maybe the owners can get some? Posted by Renee on 08/08/2005 The Real Thing Out of all the places claiming they serve Hawaiian food. This place is the only one that knows what the stuff is. After living in Hawaii and missing the food I have found a place that brings the Aloha back into my life. Read More ... Other Restaurant Info -- www.hawaiianbarbecue.com Map Cross Street Btwn Cliff & Gold St General Comments Free DeliveryTake OutCatering Hours Daily: 10am-10pm About Us | Contact Us | Advertise with us | Restaurateurs | FAQ's | -- Privacy Policy | Legal Notices 2002-2005 Slick City Media, Inc. All Rights Reserved. MenuPages is a trademark of Slick City Media, Inc. Disclaimer

Hawaii Wedding Requirements Check

Sheraton Keauhou Bay Resort & Spa | Hawaii Wedding Requirements | Stargroups Meetings and Functions Technology Weddings Wedding Locations Wedding Packages Ala Carte Wedding Options Romance/Honeymoon Room Package Hawaii Wedding Requirements Check in Check out Room(s) 1 2 3 4 5 6 7 8 9 Adult(s) 1 2 3 4 Hawaii Wedding Requirements LEGAL REQUIREMENTS: STATE OF HAWAII 1. Both Male and Female must be 18 years of age and single. 2. Valid Photo Identification is required for both bride and groom. (Driver's License is adequate identification or Passport for non-US citizens). Must obtain a marriage license from the State of Hawaii.  There are several Marriage License Agents on the Big Island whom can issue your license.  Please note that most of them are not open on weekends or state and local holidays.   We will be happy to make your appointment for you. Office of the Governor, Kailua-Kona Branch Located 10 minutes South of Kona Airport PH#: (808) 327-4953 Monday through Friday 8:00am – 4:30pm Kona Village Resort   10 minutes North of Kona Airport PH#: (808) 325-5555 To obtain your license application, please call the Hawaii County Department of Health at (808) 974-6008 and request a “Marriage License Packet”. Or, you may log on to: http://www.hawaii.gov/doh/records/vr_marri.html for license application and information. Some Important Notes • Both parties need to be present when applying for the license. • For those who are re-marrying, there are no legal documents required, however some Agents request divorce documentation be available at the time of licensing.  You will be asked the exact date of the divorce decree and the state/county it was issued from. • Cost of the license is $60.00 (subject to change) and must be paid in cash. • The marriage license is issued at the time of application.  The license must be utilized within thirty (30) days of the date of issue. • Name of the officiant will be required at time of licensing.The license must be signed by a state licensed Officiate at the time of the wedding  ceremony.  You must bring the license to the ceremony. Select a Property ------------------------------ Starwood Worldwide Starwood Preferred Guest ------------------------------ Starwood Hawaii ------------------------------ Sheraton Hawaii ------------------------------ Sheratons in Waikiki Sheraton Waikiki Sheraton Moana Surfrider Sheraton Princess Kaiulani Sheraton Kauai Resort Sheraton Maui Resort The Royal Hawaiian Sheraton Keauhou Bay Resort & Spa ------------------------------ The Luxury Collection Hawaii ------------------------------ Princeville Resort ------------------------------ The W Hotel Honolulu ------------------------------ The Westin Maui Resort & Spa The Westin Kaanapali Ocean Resort Villas

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