Hawaiian Cruise

Travel to the exotic Hawaiian Islands aboard Celebrity cruise ships from The CruiseWeb. Welcome to Cruiseweb.com Save Time! Save Money! Call 1-800-377-9383 Book Online ! Search Online ! . FREEemailoffers! Home Free Quote Discount Cruises Book Online Search Online Cruise Lines Cruise Destinations About Cruise Web Group Cruises Business Meetings Incentive Awards Privacy Policy Pricing & Information: 1-800-377-9383 Celebrity Ships: Celebrity Xpedition Century Constellation Galaxy Infinity Mercury Millennium Summit Zenith Celebrity Destinations: Alaska Alaska Cruisetours Bermuda Canada/New England Caribbean Galapagos Europe Cruisetours Hawaii Mediterranean Mexico Northern Europe Pacific Northwest Panama Canal South America Transatlantic Celebrity Xpeditions Celebrity Experience: Innovative Designs Award-Winning AquaSpa Five-Star Accommodation Five-Star Dining Five-Star Entertainment Things To Do On Board Celebrity Special Offers Celebrity Hawaii As you close your eyes and reminisce on your private veranda, the crimson sun dips slowlyinto the endlesshorizon. You bask into the last remnants of golden light. Sipping a fruity drink, your mindjourneys back tothe day's events. You smile at the notion that you spent the entire day in only a bathingsuit and sandals. Thetraditional coconut-braided hat that dips low on your head is an indication of foundtreasures. Reaching forthe fragrant lei around your neck, you wonder how to prolong this dream. Schedule of Hawaii Cruises Infinity : 14-Night San Diego roundtrip - Ports: Nawiliwi, Kauai, Honolulu, Hilo, Kailua Kona, Lahaina, Ensenada. - 2007 Sail Dates: Apr: 08, 22 FreeQuote: GuaranteedLowest Price !* Infinity : 15-Night Los Angeles roundtrip - Ports: Los Angeles, Hilo, Nawiliwili (Kauai), Honolulu (Oahu), Kailua Kona, Ensenada. - 2006 Sail Dates: October 22. Free Quote: Guaranteed Lowest Price !* Summit : 14-Night Los Angeles roundtrip - Ports: Nawiliwi, Kauai, Honolulu, Hilo, Kailua Kona, Lahaina, Ensenada. - 2006 Sail Dates: Jan 15, 29; Mar 12, 26; Apr 09. FreeQuote: GuaranteedLowest Price !* Summit : 13-Night Los Angeles roundtrip - Ports: Los Angeles, Hilo, Nawiliwili (Kauai), Honolulu (Oahu), Kailua Kona, Ensenada. - 2006 Sail Dates: Jan 02. FreeQuote: GuaranteedLowest Price !* Pricing & Information. Our cruisespecialists will save you Time and Money! Guaranteed Lowest Price !** - The Cruise Web guarantees its quoted price will match the cruise line's lowest available price available directly to the public at the time of booking. (** more details !) Complete the form below and we will email or call you with our lowest quote. The Cruise Web fully respects your privacy and will only use your information to service your vacation needs. We do not sell or give this information to any other third parties. First Name * : * Required Fields Last Name * : Email * : Daytime Phone * : Evening Phone * : Below are optional fields: Your Preferences /Special Needs: Celebrity Cruises' Ships: No Preference/Click to choose a ship Century Constellation Galaxy Horizon Infinity Mercury Millennium Summit Zenith Xpedition Destinations: No Preference/Click to choose a destination Alaska Alaska Cruisetours Bermuda California Coast Canada/New England Caribbean Europe Europe Cruisetours Hawaii Mediterranean Mexican Riviera Northern Europe Panama Canal South America Transatlantic Cruise duration: No Preference/Click to choose cruise length 7 Night 8 Night 9 Night 10 Night 11 Night 12 Night 13 Night 14 Night Stateroom Type: No Preference/Click to choose stateroom Suite Premium Ocean-View Stateroom ConciergeClass Stateroom Deluxe Ocean-View w/Panoramic Window Large Ocean-View w/Veranda Ocean-View Stateroom Inside Stateroom Departure Date: Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Day 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 Year 2004 2005 2006 Yes, I want to receive free "CruiseDeals!" email specialoffers from The CruiseWeb. The Cruise Web (sm) is an Official Travel Agency for the Cruise Industry. Cruise Help: 1-800-377-9383 : Mon-Fri 8am-9pm, Sat 9am-5pm, Sun 10am-5pm (EST) E-mail / Fax: 1-240-487-0154 / Phone: 1-240-487-0155 Address: 8100 Corporate Drive; Suite 300; Landover, MD 20785-2256 |  CRUISEWEB.COM |  Special Offers | Book Online 24/7 | Search Online 24/7 | Free Quote: Lowest Price Guaranteed!* |  © 1995 The Cruise Web, Incorporated

Hawaiian Barbecue

Hawaiian B.B.Q. Sauce Recipe ADVERTISEMENT - Remove ads with Recipezaar Premium You are Here: Home > Hawaiian B.B.Q. Sauce Recipe 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... Organize your recipes online Recipezaar Premium only $24.95 — Take the Tour recipe by Kana Kahuna my other recipes e-mail me Rate/Review This Print customize options Font: Times Arial Text Size: Small Medium Large Include: Nutritional Facts Reviews Photo Above options require Premium Membership . Use "Print" link above for normal printing . Save to My Cookbook Tip: Use the "Save" link to keep track of recipes you are planning to make. Shopping List with these ingredients Schedule on my meal plan E-mail This More Like This? Low Protein Stuffings/Dressings Picnic Summer Hawaiian Low Cholesterol Low Carbohydrates Egg-free Polynesian Pineapple Sweet 3 or Less Steps What to Serve With This Recipe? Find: Appetizer Beverage Soup Salad Main Dish Vegetable Side Dish Pasta Side Dish Rice Side Dish Potato Side Dish Dessert ADVERTISEMENT Remove ads with Recipezaar Premium Your Ad Here Hawaiian B.B.Q. Sauce Recipe #114043 Makes anything taste ono ! 3/4 cup unsweetened pineapple juice 1/2 cup peanut oil or vegetable oil 1/3 cup soy sauce 1/4 cup molasses 1 teaspoon ground ginger 2cups Change size or US/metric Change to: cups US Metric 10 minutes 10 mins prep ADVERTISEMENT - Remove ads with Recipezaar Premium Combine all ingredients, stirring well. Use sauce to baste chicken, lamb, beef or pork when grilling. Question? Ask the Chef or Ask the Community Find error or typo? Rate & Review This Recipe Discuss the taste, how difficult it was to make, any adaptations you made or menu suggestions.If you did not like it, please explain why or provide constructive criticism. Do not post questions here — ask questions here high low No Rating (just comments) Recipe posted: Mar 23, 2005 No photo posted yet. Post a photo of this recipe . Other Recipes with Photos My Notes ONLY YOU see your private notes, and they print with the recipe. Nutrition Facts Calculated for 1 cups (238g) Recipe makes 2 cups Calories 681 Calories from Fat 488 (71%) Amount Per Serving %DV Total Fat 54.3g 83% Saturated Fat 9.2g 45% Polyunsat. Fat 17.4g Monounsat. Fat 25.0g Cholesterol 0mg 0% Sodium 2696mg 112% Potassium 852mg 24% Total Carbohydrate 46.9g 15% Dietary Fiber 0.7g 2% Protein 5.5g 10% Vitamin A 6mcg 0% Vitamin B 6 0.5mg 23% Vitamin B 12 0.0mcg 0% Vitamin C 9mg 15% Vitamin E 6mcg 23% Calcium 109mg 10% Magnesium 134mg 33% Iron 3mg 19% detailed view... | how is this calculated? ADVERTISEMENT Remove ads with Recipezaar Premium ADVERTISEMENT - Remove ads with Recipezaar Premium Back to Top | E-mail this Page You are Here: Home > Hawaiian B.B.Q. Sauce Recipe 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. Support Forum Cooking Q & A Forum Kitchen Dictionary Measurements Convertor Contact Us Fine Print Terms of Service Privacy Policy About Us Jobs Add Recipes to Your Site Advertise Here © 1999-2006 Recipezaar 10.0.0.4 Page generated in 0.25 seconds 0.01,0.02,0.00,0.00,0.00,0.01,0.00,0.02,0.00,0.19,

Hawaii Vacation

Let's Go Hawaii - Big Island Vacation & Travel Guide Vacation Planner Our travel guide offers an unparalleled collection of photos, videos, both on land and underwater, to help you plan your Hawaiian vacation. Skip the guided tours and let us show you the Big Island. What's New Vacation Packages Discount Hawaii Airfare New Lava Flow Videos Interactive Hawaii Map New Kona Snorkeling Kona SCUBA Diving Kona Manta Ray Diving New Lava Flow Photos Updated Kona Beaches New Diving Photos Send an e-Postcard Discover Hawaii BEACHES Hawaii Beach Guide OCEAN Snorkeling SCUBA Diving Kayak Hawaii SIGHTSEEING Big Island Sights Hawaii Hiking HAWAII VOLCANO Active Lava Flow Volcano Hiking Lava Flow Videos KONA Manta Ray Dive Kailua-Kona Kohala Coast HILO Japanese Gardens Farmer's Market Akaka Falls HAWAII SECRETS Airfare, Hotels, Car BIG ISLAND HAWAII The Island of Hawai'i is sometimes called the Orchid Isle or the Volcano Isle, but to its residents it's always "the Big Island of Hawaii." A Big Island vacation excites the senses and inspires the adventurer. You can hike into a volcano crater, catch marlin weighing hundreds of pounds, discover our universe from the top of Mauna Ke'a, and outstare a shark from the safety of a submarine porthole. The Big Island has the world's most active volcano: Kilauea has been spewing lava intermittently since January 3, 1983. Vacation secrets abound; let us provide you a guide to the Beach and Ocean, Land, Volcano, and Bargains of the Big Island. BEACHES Hawaii's pristine beaches abound. There are 80 or more beaches, and new ones are formed when molten lava shattered as it hit cold ocean waters. Beautiful marine life can be observed by snorkeling or scuba diving from boat and from shore. OCEAN Spectacular crystal-clear Hawaiian waters await you. Experience the stunning corals, fish, turtles, dolphins, and whales that populate the islands. Kayak across the blue water and marvel at the scenery in paradise. Don't forget your underwater camera! SIGHTSEEING Hike to a scenic waterfall. Relax on a black sand beach. Explore ancient Hawaiian ruins. Experience the different climate zones, beautiful plant and animal species. Many sights and species are native only to the Hawaiian Islands. Take ample photos and videos to cherish your vacation. VOLCANO Hawai'i Volcanoes National Park, established in 1916, displays the results of 70 million years of volcanism, migration, and evolution. Kilauea, the world's most active volcano, offers scientists insights on the birth of the Hawaiian Islands and visitors views of dramatic volcanic landscapes. KONA Kona is famous for sportfishing, snorkeling, sunsets and coffee. It means leeward in Hawaiian and stretches along the isles west side. The northern portion of the Kona side is also known as the Kohala district. You will see strikingly different terrain features as you travel up and down the coast. HILO Historic Downtown Hilo is alive and bustling. More laid back from the hustle of more touristy Hawaii, one can find great bargains in this quaint town. Its diverse shopping opportunities, small scale, and friendliness makes Hilo an enchanting town to visit and explore. With lots of rain, you will find Hilo exceptionally green and fertile. 2006 All Rights Reserved - Contact Let's Go Hawaii - Links Travel Resources Discount Hawaii Airfare Kona Hawaii Hotels Vacation Rentals Vacation Packages Rental Cars Hilo Hattie - Souvenirs Tours and Activities Discount Calling Cards Hawaii Travel Links Hawaii Library Maps of Big Island Travel Guides Hawaiian Islands Diving and Snorkeling Photo Galleries Hawaii Photos Hawaiian Sea Turtle Volcano Photos Sunset Photos Diving Photos Send an e-Postcard Hawaii Souvenirs Hawaiian Shirts Macadamia Nuts Hawaiian Flowers Kona Coffee Hilo Hattie Store Hawaiian Surfwear Hawaiian Shirts Guide Books Macadamia Nuts

Hawaii hotels, Waikiki hotels,

Hawaii Hotels and Vacation Rentals in Waikiki and Maui - Castle Resorts and Hotels You need to enable JavaScript for this page to work Properly. If you are using a Netscape Browser: 1)Select Edit 2)Select Preferences 3)Double click on Advanced 4)Click on Enable JavaScript for Navigator 5)Click okay and refresh your browser If you are using a Internet Explorer Browser: 1)Select Tools 2)Select Internet Options 3)Click on the security tab 4)Highlight Internet 5)Change the security level to medium and press okay 6)Refresh Browser Kona Bali Kai Sizzling Hot Deal! Enjoy a winter vacation in one of Kona Bali Kai's fully equipped Kona oceanfront condos. Only $109 for Studio Partial Ocean View. Travel 1/4/06 thru 4/16/06. Book today! Partial Ocean View only $109. Book now! -- First Name: Last Name: Email: -- Email: (required) -- Oahu from $69 Kauai from $169 Big Island from $89 Maui from $119 Molokai from $99 Site Shortcuts --------------- ONLINE RESERVATIONS --------------- HOT DEALS --------------- RESORTS & HOTELS Islands of Hawaii - Oahu - Kauai - Maui - Big Island - Molokai Islands of Micronesia - Saipan New Zealand --------------- PACKAGES & PROMOTIONS --------------- PLAN YOUR STAY Golf Tennis Diving Water Sports Family Activities Shopping Events Calendar -- --------------- TRAVEL AGENTS --------------- TRAVEL PARTNERS --------------- MEETINGS & INCENTIVES Request for Information --------------- CONTACT US --------------- ABOUT US --------------- Site Map Privacy Policy Back to Home Page -- For a romantic getaway click here! Hotels & Condos Air/Hotel Inclusive Packages Select Island or Region: Select All Regions HAWAII (all islands) Big Island Oahu Maui Kauai Molokai MICRONESIA (all islands) -- Guam -- Saipan Chuuk (Truk) -- New Zealand Select Hotels, Condos or Both: Hotels AND Condominiums Hotels ONLY Condominiums ONLY Departing from: Depart: (MM/DD/YY) Morning Noon Evening 1 adult 2 adults 3 adults 4 adults Going to: Hawaii (Big Island) Oahu Maui Kauai Molokai New Zealand Return: (MM/DD/YY) Morning Noon Evening Castle Resorts & Hotels presents over 20 hotels and condominiums in Hawaii, Micronesia and New Zealand. Our hotels and condos offers value and variety: Hawaii hotels, Waikiki hotels, Hawaii vacation rentals, Maui vacation rentals, condominium resorts, first class business hotels, and luxurious resorts. Come to our beautiful islands where nature, culture and adventure await! Discover Castle Resorts & Hotels! Home | Contact Us | Site Map | Privacy Policy

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