Maui Snorkeling

Aqua Adventures - maui snuba and maui snorkeling [an error occurred while processing this directive] Aqua Adventure Charters Aqua Adventures is a new 50 foot power vessel built in Louisiana and is a great boat for the snorkel Molokini adventure. From bow to stern she was designed for comfort, speed, stability and above all, fun in the sun. Aqua Adventures is stable and comfortable and is a great choice for someone desiring smaller groups on a mono-hull vessel. Enjoy the upper sun deck, lower shaded deck and walk around cabin. There are 2 fresh water showers, free fishing to and from dive sites and easy water access swim platform with dual ladders. Island: Maui Activity: Maui SNUBA & Snorkeling Molokini AQUA ADVENTURE CHARTERS - There are 2 fresh water showers, free fishing to and from dive sites and easy water access swim platform with dual ladders. Also, uses Eco Friendly Bio Diesel fuel to power her high speed twin engines. Whale watching in season. Can accommodate up to 35 passengers. Also, available for fishing and Privates charters Maalaea Harbor Slip 51 ACTIVITY MOLOKINI & Turtle Town Snorkel and Snuba Packages offered daily. Includes a continental breakfast, fruit basket, pastries, bagels with cream cheese & jelly, coffee and juices. A deli lunch buffet of turkey, roast beef, ham, swiss & cheddar cheeses, lettuce, tomato, onions & sprouts on whole wheat, sour dough or rye bread. Chips and Cookies. Will usually snuba Molokini and snorkel Turtle Town (weather permitting) Open bar after snorkeling. Bring towel, sunscreen, hat, sunglasses DAILY: 7:30am to 12:00noon check in 30 minutes prior SNUBA PACKAGE Regular Price $128.77 Your Price $118.90 Snorkeling Only - SNUBA may be purchased on board for $50.00 on a space available basis. Regular Price $83.05 Your Price $75.90 [an error occurred while processing this directive]

Waikiki BeachCam Sheraton Waikiki

Sheraton Waikiki - Starwood Hawaii Hotels & Resorts | weather at Waikiki is unavailable Select a Property WebCam Princeville Resort Sheraton Kauai Resort Sheraton Waikiki BeachCam Sheraton Waikiki SkyCam Sheraton Moana Surfrider The Royal Hawaiian Sheraton Maui Resort The Westin Kaanapali Ocean Resort Villas The Westin Maui Resort & Spa Sheraton Keauhou Bay Resort & Spa Select a property Sheraton Waikiki Sheraton Princess Kaiulani Sheraton Moana Surfrider The Royal Hawaiian W Honolulu - Diamond Head Sheraton Maui Resort The Westin Maui Resort & Spa The Westin Kaanapali Ocean Resort Villas Princeville Resort Sheraton Kauai Resort Sheraton Keauhou Bay Resort & Spa 1 2 3 4 5 6 7 8 9 1 2 3 4 From To Honolulu, HI (HNL) Kauai, HI (LIH) Maui, HI (OGG) Kona, HI (KOA) Departing morning afternoon evening Returning morning afternoon evening Rooms 1 2 3 Service Class Coach Adults 1 2 3 4 5 6 7 Children (2-11) 0 1 2 3 4 This view overlooks the south shore of Oahu and famous Waikiki Beach. Views of Diamond Head and popular surf spots are key highlights. About Sheraton Waikiki: The flagship Sheraton Hotel in Hawaii featuring: Over 1700 Guest rooms with 70% offering views of the Ocean Three restaurants, fitness center, business center and childrens' program Waikiki's only nightclub dancing overlooking the world's most famous beach Summer Luau "Stay at One, Dine at All" convenience with sister hotels in Waikiki Suggestions or comments?  Click  here  to send us your feedback. © 2005 Starwood Hotels & Resorts Worldwide, Inc. | Privacy Policy | Terms & Conditions for Use

Hawaiian Recipes 1-20 of

Vegetarian / Hawaiian | Recipe*zaar ADVERTISEMENT - Remove ads with Recipezaar Premium You are Here: Home > Vegetarian > Hawaiian Get our free newsletter Eater's Digest : | Sign in Home Recipes My Stuff Community Tools Marketplace Help Search: All Recipes Only My Cookbook by Ingredient by Recipe ID # Kitchen Dictionary Member Names for advanced... Like to cook with your eyes? Browse recipes with photos new pictures posted daily Vegetarian Hawaiian Recipes 1-20 of 55 recipes sorted by most recently posted highest rated photos fastest to make alphabetical Top 40 Vegetarian Hawaiian Recipes | Recently Reviewed Vegetarian Hawaiian Recipes | ( what is this? ) Search within this set: Filter results by category: ( What is this? ) You do not have JavaScript enabled so the category list below will not function properly. Please click "what is this?" above for more information. 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Picnic Potluck Brown Bag Dietary Diabetic Free of... Gluten-free Lactose Egg-free High in... High Calcium Kid Pleaser Infant/Baby Toddlers Kosher Lighter Fare Healthy Vegetarian Vegan Low in... Low Calorie Low Cholesterol Low Fat Low Protein Low Sat. Fat Low Sodium Reduced Carbs Very Low Carbs 1 2 3 Next» Honey Girl Cocktail by jmelyn I found this recipe in...Bon Appetit?--I think. It's apparently a drink that is served at the Lahaina (sp?) Luau in Maui. Anyway, it's very tasty. Hope you enjoy! #141333 Save to My Cookbook Vegetarian Hawaiian Fried Rice by lynnski / LA This fried rice is served at the Westin Maui, Hawaii; I've modified it to make a vegetarian version. #138097 Save to My Cookbook Sweet Potato Mochi by Roosie (1 reviews) The Electric Kitchen; Hawaiian Electric Company, Inc. #136254 Save to My Cookbook Hawaiian Chili Pepper Water by JenSmith This is a popular condiment in Hawaii, but you can use it wherever you are. It goes great with rice and Asian-style dishes and it's easy to make. Remember to keep it refrigerated to preserve the flavor and color. #131502 Save to My Cookbook Coconut Rice Erupting With Spices, Nuts & Peas by Rita L (1 reviews) This coconut rice has cumin, cinnamon, cardamom, cloves, red chili, carrot, garlic lemon grass, nuts, peas & coconut.This is being made for a Luau! #125514 Save to My Cookbook Genuine Hawaiian Teriyaki Sauce by Somogirl (1 reviews) Easy to make,last weeks and tastes delicious!You will find yourself putting this on almost anything once it's in your refrigerator. #121014 Save to My Cookbook Hawaiian Bread by kburie From Cooking Light (March 2005) #118916 Save to My Cookbook Tropical Splash Smoothie by palmetto1220 This is delicious! It's both healthy, and tasty! Nice and refreshing too! #106207 Save to My Cookbook Raspberry Coconut Cake With White Chocolate Icing by MizEmerilLagasse I made this cake from a vision, lol. I have seen these things called "Dream Bars" up on this site that have raspberry and coconut flavors mixed in them, and I just couldn't help but want to make a cake that had the same flavorings. When I first... #100277 Save to My Cookbook Big Fruit Salad by MizEmerilLagasse (3 reviews) After an OVERLY hearty, boring, rich, oilly meat and potatoes kind of meal I really truely feel that everyone only wants one thing; something that's not overly hearty, boring, rich, and oilly! That is why I made this dessert salad that is also a... #97363 Save to My Cookbook ADVERTISEMENT - Remove ads with Recipezaar Premium Hawaiian Honeymoon Cake by kburie (1 reviews) This recipe came about as I searched for a recipe for my future sister-in-law's Hawaiian-themed bridal shower. I found several recipes that sounded good, but not quite right, so I combined and modified them to make this one. This is a very moist... #97220 Save to My Cookbook Coconut Sponge Cake by MizEmerilLagasse This is a wonderful, creamy cake with lots of coconut flavor! #93081 Save to My Cookbook Pineapple - Coconut Muffins by najwa This is something I came up with when I had some pineapple and wanted to make muffins. I hope you like it! #91279 Save to My Cookbook Wasabi Vinaigrette by Hey Jude (1 reviews) This is a very different vinaigrette than your everyday variety! It makes simple green salads really come alive with flavor. Adapted from Sam Choy's Sampler. #89521 Save to My Cookbook Breakfast Club Smoothie by Picholine (3 reviews) Named after the movie because on their own, each of the fruits used would be rejected, but together they make a popular combination! (amounts are approximate--use whatever you have) #88938 Save to My Cookbook Maui Sweet Potato Bake by CountryLady (1 reviews) An island flavoured side dish! It can be prepared in advance - cover & refrigerate for up to 2 days or wrap in foil & freeze for up to a month. Defrost overnight in fridge, bring to room temperature (2 hours) then bake for 40 to 45 minutes. #87998 Save to My Cookbook Hawaiian Charoset by Mirj (1 reviews) Most people make charoset for Passover using the same recipe that people around the world have used for thousands of years -- apples, walnuts and wine. This is a Faye Levy that takes fusion cuisine to a whole new level. This is certainly going to... #85792 Save to My Cookbook Crab Dip by Heather Beldin (9 reviews) I got this out of my mothers cookbook. It is so good yall have to try. #84293 Save to My Cookbook Ginger Pineapple Plum Chutney by Picholine Great with fish. I invented this to go with some basa fillets we cooked on the Japanese smoker. I used the leftovers to liven up a monotonous coleslaw. #70203 Save to My Cookbook Coconut Rice Salad by DiB's Recipe posted by request. Cook time reflects chill time as well. #67929 Save to My Cookbook 1 2 3 Next» Having Trouble? Try these... Search within these results for: Use the Category List on the left to narrow results. Post a Request for the Recipe and we'll help you find it. Ask a chef your question in our Cooking Q & A forum. ADVERTISEMENT Remove ads with Recipezaar Premium Your Ad Here ADVERTISEMENT - Remove ads with Recipezaar Premium Back to Top | E-mail this Page You are Here: Home > Vegetarian > Hawaiian Your Account My Stuff My Cookbook My Shopping List Edit My Profile Premium Membership Logout Recipes Browse Categories Browse Cookbooks Search Request a Recipe Post Your Recipe Recipes A-Z Explore Community Forums Marketplace Site News A Random Recipe Recent Searches Help F.A.Q. 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HAWAIIAN MUSIC REVIEWS By

Hawaiian Music Reviews by Aloha JOE "Aloha Joe.com is one of themost influential Hawaiian Websites on the Internet" (Movieline Magazine) Top 10 Music Reviews Song Lyrics Music Stores Independent Artists EMAIL Aritsts Aloha Radio Rotation Broadcast Schedule NEW HAWAIIAN MUSIC REVIEWS By Aloha JOE (All of these albums have been added to our station rotation) as of 11/07/05 BRITTNI PAIVA - "HEAR..." Brittni Paiva's second album, "Hear..." combines both island and non-island selections. She won a Na Hoku Hanohano award as "most promising artist" for her first album, and will be in contention for "Instrumental album of the Year" for this release. Ms. Paiva (now 17), began recording 2 years ago but has had a fascination with Ukulele, Bass & Slack Key guitar for many years. She plays all three instruments on this album. (using multi-tracking). You'll love her interpretations of the island classics, Akaka Falls & Opihi Moemoe. Brittni wrote several tunes on the album and finishes with her first vocal. She sings "E Lohea Mai" (which means "hear...") in both Hawaiian and Hebrew. The album just touches the surface of this young lady's talent. Look for many more albums and awards in the future from Brittni Paiva! Aloha JOE www.brittnipaiva.com JASMINE TRIAS Jasmine Triass long-awaited self-titled debut album, Jasmine Trias, was released nationwide on July 12, 2005. If the name sounds familiar, it is because she appeared on Fox TVs American Idol. While on the top-rated Fox show, the Hawaii-born Trias joined Fantasia Barrino and Diana DeGarmo to finish in the top 3. Although it has taken Jasmine a while to get her songs and arrangements together, IT WAS CERTAINLY WORTH THE WAIT! (read full review) RAIN DROPS - Ozzie Kotani - Produced by Daniel Ho - www.danielho.com - Ozzie Kotani is one of the most proficient slack key players on Hawaii's music scene. If you're a slack key fan, add this album to your collection, you'll truly enjoy Ozzie's performances. OUR FIRE - Round & Round - Great sounds from 3 very talented Island guys! Very inventive group with a "hit sound." The more we play them, the more requests they receive. Order DIRECT from the group..you'll enjoy the "sounds" Visit their website . www.roundnroundband.com <It's in rotation> ALOHA JOE Ho'omalei - Ray Sowders with Shawn Ishimoto - Ki Ho'alu Dreams - www.raysowders.com Ho'omalei is a well-balanced collection of island mele (songs). Ray's voice, on this, his second album, is mellow and strong. Shawn is heard on backup vocals, and a wide-variety of instruments. Bobby Ingano's steel guitar rounds out the mix on this album. <It's in rotation> ALOHA JOE DANGEROUS - Keahiwai - 808e Productions - www.keahiwai.com The girls are in great form with this new release. It's well balanced and will top the charts VERY SOON.. If not already !! ALOHA JOE SOME CALL IT ALOHA...DON'T TELL - The Brother's Cazimero - Mountain Apple Company Another winner from the CAZ - almost every song is in our station's rotation. I'm sure you'll hear them. This album was a GRAMMY NOMINEE! ALOHA JOE MAGIC BESIDE THE SEA - Paul Shimomoto - Hula Records www.hularecords.com This is the first album from the winner of the Hapa Haole Festival's vocal competition. It contains many of our listener's favorites. ALOHA JOE HULA - Big Island Style - Palm Records - www.palmrecords.com Palm Records has produced a delightful mix of traditional and contemporary island hulas, that combine the talents of some award-winning Big Island artists. The collection of "NEW RECORDINGS" is produced by "Grammy Award" winner, Charles Michael Brotman, and has the "right stuff" to keep hula fans smiling and dancing. ALOHA JOE HULA JAZZ - Owana Salazar Have you bee trying to add a GREAT album for your Hawaiian music collection? I found it! It's HULA JAZZ! Owana Salazar picked some great island standards that have been just begging to be put to a jazz/swing beat. "Kaulana O Hilo Hanakahi," "I'll Weave A Lei of Stars for You," "Kainoa," and on and on. The steel players are tops in Island music. Alan Akaka, Casey Olsen, Greg Sardinha and Ms. Salazar put the right hula touches to "HULA JAZZ" ALOHA JOE COOL ELEVATION - Ho'okena Ho'okena continues its long line of first-class albums with "Cool Elevation." This is some of their best work to date. <We haveCool Elevation in our store> GRAMMY NOMINEE ALOHA JOE UKULELE BREEZE - Herb Ohta, Jr. Herb Ohta Jr's new release will put smiles on ukulele fans worldwide. "Ukulele Breeze" has a wide-variety of musical styles (rumba, samba, island contemporary, etc). This is very enjoyable WORLD-CLASS music! Aloha JOE ISLAND STYLE - Various Artists - www.palmrecords.com ISLAND STYLE c ontains a great mixture of island talent and songs. The overall outlook for this release is bright and sunny. This will be one of Palm Records biggest sellers. (full review below) KEALI'I REICHEL - Ke`alaokamaile This is a touching collection of material that can best be appreciated when one reads the accompanying liner notes...Just know, it's another "chart-topper" from KR. We have the album in our BIG STORE - take a look - you will love EVERY TRACK! GRAMMY NOMINEE ALOHA JOE http://www.spun.com/music/product-detail.jsp?id=2207701 HERB OHTA - Rainforest - Herb Ohta Sensational jazz inspired melodies from the smoooothest ukulele player around.... We LOVE this album and think you will too. ALOHA JOE KU'UIPO KUMUKAHI - Ho`ulu`ulu A fifteen-song collection featuring the "classic sound" we've come to associate with former "Female Vocalist of the Year," Ku'uipo Kumukahi. She is in GREAT FORM! ALOHA JOE SLACK KEY GUITAR V2 - GRAMMY AWARD WINNER - Various Artists - Palm Records ....It's like having front-row seats at an island Slack Key Festival. <full review> ALOHA JOE NA KAMA - Come and See...Hawaii COME and SEE ....HAWAI'I is one of the best NEW albums to come from the Islands in a LONG, LONG TIME! ALOHA JOE KOHALA - COOL BREEZE - Once again, gentle guitars from the Big Island take us on a mesmerizing journey. Kevin Teves, Charles Michael Brotman & Charles Recaido, who perform as KOHALA, present an impressive collection of mele (songs) that carry the listener to a place where you do feel the cool island breezes. This is the sixth release for these talented Big Island artists who continue to amaze us with their, sensitivity, inventiveness and magical sounds. To see all of the KOHALA releases visit - PALM RECORDS WEBSITE - When you visit, tell them Aloha JOE told you to drop by. ALOHA JOE THE GIFT OF MUSIC - From Father to Son - Dennis Kamakahi with David Kamakahi on Ukulele. A remarkable work from two of Hawaii's great treasures - The Kamakahis. There are ten Island classics, each introduced with a narrative that gives you a bit of historical insight into the song. AVAILABLE ON-LINE - www.denniskamakahiproductions.com ALOHA JOE MARTIN PAHINUI - Ho'olohe (Listen) This album stems from the "LIVE" slack key tour featuring Aaron Mahi, George Kuo and the ever-popular Martin Pahinui. This is another sensational Dancing Cat Records Production. AVAILABLE ON-LINE www.dancingcat.com MOHALA HOU - Music for the Hawaiian Renaissance - Keola Beamer Keola Beamer has, once again, released another "winner." Mahala Hou is a collection of contemporary and traditional mele (songs), each with the "distinct Keola touch." He's a master, that's for sure. AVAILABLE ON-LINE www.kbeamer.com ALOHA JOE OFFSHORE - Sam Keli'iho'omalu - Hula Records If you're a fan of Hawaiian Falsetto singing (leo ki'iki'e) you will truly enjoy this Hula Records release. In this, Sam's second album, we are treated to twelve selections that showcase his soaring voice.. AVAILABLE ON-LINE www.hularecords.com ALOHA JOE THE LEGENDARY RAY KANE - Old Style Slack Key Slack Key Guitar fans worldwide are smiling because Hana Ola Records and Dancing Cat's George Winston got together to release eighteen past recordings of Ray Kane. Ray's playing style on this re-release from the late 1950s or early 1960s is real "old time" sound of the slack key guitar. AVAILABLE ON-LINE www.cordinternational.com ALOHA JO JOHN KAMEAALOHA ALMEDIA - 1897 - 1985 - This musical masterwork is the latest offering from Hawaiian music historian Harry B. Soria, Jr. and Hana Ola Records. (read full review Jasmine Triass long-awaited self-titled debut album, Jasmine Trias, was released nationwide on July 12, 2005. If the name sounds familiar, it is because she appeared on Fox TVs American Idol. While on the top-rated Fox show, the Hawaii-born Trias joined Fantasia Barrino and Diana DeGarmo to finish in the top 3. Although it has taken Jasmine a while to get her songs and arrangements together, IT WAS CERTAINLY WORTH THE WAIT! Jasmine was admittedly excited when she called into Aloha Radios Daily Show from Honolulu on release day! After hearing the album I know whyits GREAT!! What will you find there? Jasmine brings us a 14-song mixture of Pop, R&B, and light urban Hip-Hop which will fit into the rotation of every station that plays these genres. The Aloha Radio Network gives all island artists the opportunity to be heard worldwide whether they perform traditional Hawaiian music, pop, country, jazz, or other styles. We think youll really enjoy this album from Hawaiis American Idol, Jasmine Trias To learn more about Jasmine, visit www.jasminetrias.net To purchase the album www.islandergroup.com ISLAND STYLE - Palm Records - www.palmrecords.com I received a nice surprise from the Big Island of Hawaii, Palm Records' new compilation album, ISLAND STYLE. The 12-track collection presents a wide variety of island tunes by some of Hawaii's best-known artists. Island friends, the Cruz `Ohana, are well represented. Ernie, John & Desiree Cruz (in her "premier performance") each favor us with a tune. Also included are selections by The Mana'o Company, Bryan Kessler, Randy Lorenzo, Lorna Lim, Pomai (another "new" solo performance), Alan Thomas, RJ Kaneao, Robi Kahakalau and the very talented composer and musician, Charles Brotman. ISLAND STYLE contains a well-balanced mix of island talent and songs. The overall outlook for this release is bright and sunny. This will be one of Palm Records biggest sellers. Island Style , and all Palm Records releases, featuring such talents as KOHALA, are in daily rotation on our Aloha Radio Network. All of their albums are well conceived and attractively presented by Art Director, Jody Brotman. Visit their website to see their entire on-line catalog. www.palmrecords.com Aloha JOE SLACK KEY GUITAR Volume 2 - Palm Records A compilation of ten island artists The slack key guitar's roots can be traced back to the early days of the Hawaiian Cowboys. (the Paniolo). In the past ten years, this musical form has moved from the "backyard" to concert halls around the world. The slack key guitar is a solo instrument played with the virtuosity of any concert performance. There are many "slack key festivals" in Hawaii that showcase a variety of artists during one program, but concert promoters around the world can't afford to present ten island performers on one show. That's where SLACK KEY GUITAR V2 from Palm Records comes in handy. It's like having front-row seats at an island Slack Key Festival. Fans of slack key turn to the many instructional books and videos which teach the concept of tuning the guitar and explain the basics of playing, but to really learn, you need to listen to a wide variety of styles. Producer Charles Brotman corralled ten of Hawaii's slack key artisans to present a cross section of musical styles. These range from traditional to more contemporary treatments. Sonny Lim, Ken Emerson, Keoki Kahumoku and Charles Brotman do a pair of tunes each and Bryan Kessler, Randy Lorenzo, Jeff Peterson, Charlie Recaido, John Cruz and John Keawe each favor us with a selection. I'm glad Big Island company, Palm Records, decided that the world NEEDS another album of guitar music because Slack Key Guitar Volume 2 is a perfect learning tool and a wonderful addition to your Slack Key collection. Remember, you can listen and pretend you're attending a concert featuring ten of Hawaii's best. If you would like to know more...visit PALM RECORDS website...tell them I sent you...Aloha JOE JOHN KAMEAALOHA ALMEIDA 1897- 1985 - Hana Ola Records This masterwork is the latest offering from Hawaiian music historian Harry B. Soria, Jr. and Hana Ola Records. The album spotlights the musical genius of John K. Almeida by presenting 22 performances and 21 original compositions. The well-written liner notes present an extensive "family history" and chronicle the professional career of "Hawaii's Blind Musician." John Almeida picked up the ukulele at age 4 and during his 87 years on Earth, he mastered that instrument, the mandolin, guitar, steel guitar, violin, banjo, bass, saxophone, piano and composed over 200 Hawaiian language compositions. The song list is familiar and impressive - Lei Hinahina, Holoholo Ka'a, Noho Paipai, Kanaka Waiwai, Kiss Me Love, and on, and on..... Mahalo to Harry B. Soria and Hana Ola Records for putting together this musical time capsule which preserves an era that should never be forgotten. Available at CORD INTERNATIONAL - www.booklineshawaii.com a nd fine music stores, everywhere! Aloha JOE

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