Lahaina Outrigger Kahana Papakea

Maui Vacation Rentals - Puamana Lahaina and Hana Kai, Hana : Island Home Vacation Rentals Home Hana Kai Puamana Lahaina Outrigger Kahana Papakea Resort Masters at Kaanapali Kahana Vacation Home Hawaii Activities Reservations Maui Vacation Rentals from Island Home Vacation Rentals. Island Home is dedicated to assisting you with your Maui accommodations. We offer privately owned condominiums, corporate run condominiums, luxury homes, hotels and various resort vacation rental properties all over the Island. We work with several Property Managers and Travel Agents in order to find the vacation property that best fits your needs. Call us toll free anytime and allow us to help you plan your next visit to the number one destination - the Island of Maui. If you plan to visit other Islands we can assist you with those accommodations as well. We can arrange all of your Hawaii Activities . For your pleasure, Island Home Vacation Rentals has partnered with Hawaii State Fun Planner to offer you a knowledgeable staff to make your activity choices simple. Have Fun! With Much Aloha, 1370 Front Street Lahaina, Maui Hawaii 96761 Toll free 1-866-West Maui Our Maui Vacation Rentals ... East Maui - Hana Hana Kai - Located right on the Legendary "Popolana Beach". in Hana, Maui, these 17 Studio and One bedroom Vacation Condominiums are located on Beautiful Hana Bay. Hana Kai has a quiet retreat- like atmosphere, so there are no TVs in the rooms. Many of the units have spectacular ocean views and the others have lush tropical garden settings. The Sunrises are as magnificent as the West Side Sunsets. West Maui - Lahaina Puamana - Located in Lahaina, these af fordable two bedroom Maui vacation rentals have access to 3 magnificent pools, tennis courts and an exquisite large clubhouse. Located in a lush, tropical setting, the grounds at Puamana have breathtaking views of the ocean and the islands of Lanai and Molokai. Located near the world class golf courses of Kaanapali and Kapalua . West Maui - Kaanapali / Kahana The Masters at Kaanapali Hillside has spectacular sunset, ocean and golf course views from the windows and lanai. The Masters is a secluded peaceful gated community situated above the Kaanapali resort, between Kapalua and Lahaina. This great location offers easy access to world famous beaches, shopping, and fine dining. Kahana Outrigger is located on the choice west shore of Maui, between world acclaimed Kaanapali and Kapalua. This quiet, low profile resort has only 16 units total and is just minutes from Kaanapali and Kapalua resort areas in West Maui. Fantastic sunsets, outstanding views in all directions, romantic moonlit nights and whale watching (in season) are all to be expected at our Kahana Outrigger vacation condominiums. Papakea Resort located on North Kaanapali Beach. Two large swimming pools, two jacuzzis, four saunas, two shuffleboard courts, three lighted tennis courts, or the twelve gas barbecues, are all yours for your enjoyment. It has the smallest number of units on one of the largest acreage of any resort in Kaanapali. We offer a two bedroom that sleeps six. Kahana Vacation Home - We have a stunning, private, large home located accross the street from the ocean. You can enjoy paradise without all of the hustle and bustle of large tourist filled resorts. Vacation in your own private, gorgeous 3 bedroom 3 1/2 bath house. We believe the essence of island life is infused throughout our home with exquisite tropical furnishings. This is a lovely home that is fully stocked for all your vacation needs. Home Hana Kai Puamana Lahaina Outrigger Kahana Papakea Resort Masters at Kaanapali Kahana Vacation Home Hawaii Activities Reservations Looking to buy Real Estate on Maui? Call us toll free 1-866-West Maui or 1-866-937-8628 Local number: 808-662-8611 Cell: 808-344-3900 or send us an email at info@mauivacationrentals.net Travel Directory

Hawaii Resort

Hawaii resorts hotels condos lodging. One Bed Hawaii resort accommodations in aresort hotel condominium. Our One Bedroom One Bath Hawaiian Resort Condos offer Quality Accommodations. We Have A Premium Oceanview Kona Resort Condominium Available For Your HawaiiVacation. You Can Enjoy Affordable Quality Accommodations at our Hawaiian Resort. The perfect economical Kona resort, thiscondominium has all the comforts and conveniences of your home. Swimming, diving,snorkeling and golf are just a few minutes away. Play tennis, visit the volcano, orexplore the unique Big Island of Hawaii. Our MountainSide resort condo has a private entrance and a lanai--great for enjoying the oceanviews, sunsets, and fragrant plumerias in the gardens below. This Oceanview unit is just 100from the water across the beach road. We are just 1.5 miles south of the main town ofKailua on the Kona Coast. For more detailed information about our area please see our LOCATION MAP page. Our Kona resort condominium was recentlyrefurbished and redecorated with your comfort in mind. You will find a well-equipped full kitchenwith a microwave, full size range, icemaker refrigerator and coffee grinder, plus more.Our Kona resort condo is comfortably furnished in light tropicalcolors. For your comfort our Kona resort has an air conditioningunit and has a ceiling fan. Sleeping accommodations include a queen size bedin the bedroom and a queen-size sofa-sleeper in the living room with all linens provided.A double bath area separates tub and shower from the vanity/dressing area. We have a colorTV with extended cable and a VCR--so you can see and enjoy your vacation videosimmediately!! Other amenities include; an iron and board, plus a privatephone line and answering machine. Our Affiliation with AVIS CAR RENTAL allows us to offer our guests car rentals at very competitive rates beginning at $22 perday. Our current rate for our MountainSide one bedroom starts at $109.50for GardenView, and our OceanView starts at $122.50. Occupancy in this condo is limited to4 persons. To check availability, please see our AVAILABLE DATESPAGE which has our openings for the next 3 months. To reserve specific dates pleasecall 800-479-2173. There is a one time $55 housekeeping feefor this condo and 11.42% Hawaii tax. Please see our RESERVATIONPOLICIES page for specific details. For those of you who would prefer a larger unit on theoceanfront, please see our ONE BEDROOM TWO BATH OCEANFRONT CONDO. Questions? Call Dan or Jeannie NOW at800-479-2173 (between 9 AM & 8 PM West Coast Time Please), or CLICK HERE TO E-MAIL US. We hope to have you as our guests. Mahalo Nui Loa. BACK || HOME || NEXT STUDIO SUITE || 1 BED 2BATH OCEANFRONT || 2 BED 2 BATH OCEANFRONT RENTAL CARS || INTERNETSPECIALS || HOME || ACTIVITIES || RENTAL POLICIES || LOCATION MAP || AVAILABILITY DAN & JEANNIE CALNAN, aloha@konacondos.com ALWAYS SUNNY KONA CONDOS, WWW.KonaCondos.Com 4887 NW BRYCE COURT, SILVERDALE, WA. 98383 FAX 360-613-2858 PHONE U.S.A. 1-360-698-7007 PLEASE "BOOKMARK" THIS PAGE FOR YOUR FUTURE CONVENIENCE. "Always stay with a member of the Hawaii Visitors Bureau Your assurance of a Quality Vacation!"

Honolulu Top News of

National Weather Service Forecast Office - Honolulu, Hawai`i weather.gov Home Site Map News Organization Search Local forecast by "City, St" or Zip Code Search by city or zip code. Press enter or select the go button to submit request Current Hazards Hawai`i Tropical Cyclones National Current Conditions Observations Satellite Hydrology River & Lake AHPS Analyses Radar Imagery Kaua`i Moloka`i Kohala South Point Hawai`i Mosaic CONUS Radar Experimental Radar Forecasts Hawai`i Marine Aviation Fire Weather Local Graphics National Graphics Experimental Text Model Output Alaska Aviation Wx Aviation Wx Ctr Climate Hawai`i New Hawai`i Climate El Nino/La Nina Climate Prediction NCDC Weather Safety Weather Radio Weather & Safety Tsunami Information Event Summaries StormData Skywarn Spotters Weather in Hawaii Turn Around, Don't Drown StormTsunamiReady EMWIN About Us Our Mission Our Office Our Products Contact Us Comments... Pacific Region Links Regional HQ Central Pacific Hurricane Center WFO Guam WSO Pago Pago Pacific Tsunami Warning Center International Tsunami Information Center NOAA NWS WFO Honolulu Top News of the Day The 2005 End of Season Tropical Weather Summary is available. Click on the map below for the latest forecast. en espaol Last map update: Wed, Jan. 25, 2006 at 6:11:12 am HST Read watches, warnings & advisories. Zoom Out High Surf Advisory Small Craft Advisory Coastal Hazard Message Use the drop down menu to select an alternate link to zone forecasts. Island of Niihau - Niihau Island of Kauai - Kauai Windward - Kauai Leeward - Kauai Mountains Island of Oahu - Oahu South Shore - Waianae Coast - Oahu North Shore - Oahu Koolau - Olomana - Central Oahu - Waianae Mountains Island of Molokai - Molokai Windward - Molokai Leeward Island of Lanai - Lanai Makai - Lanai Mauka Island of Kahoolawe - Kahoolawe Island of Maui - Maui Windward West - Maui Leeward West - Maui Central Valley - Windward Haleakala - Leeward Haleakala - Haleakala Summit Big Island of Hawaii - Kona - South Big Island - Big Island North and East - Kohala - Big Island Interior - Big Island Summits Marine Locations - Coastal Forecast - Offshore Forecast Forecast at a Glance for Honolulu Airport TODAY JAN 25 THU JAN 26 FRI JAN 27 SAT JAN 28 SUN JAN 29 MON JAN 30 TUE JAN 31 /81 71/81 71/81 70/81 70/83 68/83 68/83 POP 40 POP 40 POP 20 POP 10 POP 10 POP 10 POP 0 Use the following drop down menu to change the forecast at a glance to a city near you. Then bookmark that page to always see that city's forecast at a glance when you visit. Lihue Waimea (Kauai) Honolulu Kaneohe Makaha Wahiawa Molokai Lanai Kahului Hana Haleakala Kapalua Hilo Kona Hawaii Nat'l Park Mauna Kea Lenticular clouds taken from the Four Seasons/Hualalai Resort north of Kona The Weather Forecast Office activates the Central Pacific Hurricane Center when there is a tropical system in the central Pacific. Local Storm Reports | Public Information Statements | Record Event Reports NOAA Weather Radio Station KBA99 Serving Kauai, Oahu, Maui, Molokai, Lanai and part of the Big Island on 162.550 & 162.400 MHz Station WWG27 Serving parts of the Big Island on 162.550 MHz Phone Recordings From O`ahu O`ahu Forecast incl Honolulu & Vicinity (808) 973-5286 O`ahu Forecast (808) 973-4380 or 973-4381 Marine Forecast (808) 973-4382 Surf Observations and Forecast (808) 973-4383 Coastal Winds and Buoy Observations (808) 973-6114 From Maui Maui Community Forecast (808) 877-5111 Maui Marine Forecast (808) 877-3477 or 877-3949 From Kaua`i Kaua`i Forecast (808) 245-6001 Kaua`i Marine Forecast (808) 245-3564 From the Big Island Hilo and vicinity Forecast (808) 935-8555 Big Island Forecast (808) 961-5582 Big Island Marine Forecast (808) 935-9883 Local Climate Water & Weather Topics: Current Hazards , Current Conditions , Radar , Satellite , Climate , About our Office , Contact Us National Weather Service Honolulu Forecast Office 2525 Correa Rd, Ste 250 Honolulu, HI 96822 (808) 973-5286 Web Master's email: W-HFO.Webmaster@noaa.gov Disclaimer Credits Glossary Privacy Policy About Us Career Opportunities

Waikiki Beach Marriott Resort

Waikiki Beach Marriott Resort & Spa: Hotel specials, rates and availability in Waikiki Home International Sites Help Contact Us Site Map Find & Reserve Specials & Packages Destinations Events & Meetings Marriott Rewards Waikiki Beach Marriott Resort & Spa Home View All Photos Guest Rooms in Detail Hotel Specials & Packages About This Hotel Area Information Maps & Transportation Plan Events & Meetings Use Marriott Rewards Points Printable Hotel Fact Sheet Waikiki Beach Marriott Resort & Spa 2552 Kalakaua Avenue Honolulu - Oahu,Hawaii96815USA Phone: 1-808-922-6611 Fax: 1-808-921-5255 Sales: 1-808-921-5185 Sales Fax: 1-808-921-5119 Toll-Free: 1-800-367-5370 Directly across from world famous Waikiki Beach, the Waikiki Beach Marriott Resort & Spa enchants guests with more than five acres of tropical beauty. Here, the Marriott tradition blends with the Aloha Spirit to create a warm and welcoming atmosphere. Hotel Highlights Marriott Rewards category: 5 The Resort is located across the street of world-famous Waikiki Beach. Newly renovated guestrooms, restaurants, amenities and two freshwater heated swimming pools. Daily Hawaiian culture activities. The Resort is located on Queen Liliuokalani land. High-speed Internet Access Hotel Parking Maps & Transportation Guest Rooms in Detail The resort offers 1,310 guestrooms in two magnificent towers. Guestrooms have been refurbished with island-style decor. Rooms provide views of the ocean, mountains and Diamond Head. All rooms are air conditioned and offer two double or king-sized beds. Hotel Specials & Packages Enjoy Paradise in Hawaii Enjoy Paradise in Hawaii Receive Marriott Specials & Packages by e-mail. Sign Up Now Area Information Top Attractions Honolulu Zoo Waikiki Aquarium Diamond Head Crater Printable Hotel Fact Sheet >> Quick facts and glimpses into the hotel features and offerings. Waikiki Beach Marriott Resort & Spa 2552 Kalakaua Avenue Honolulu - Oahu,Hawaii96815USA Phone: 1-808-922-6611 Fax: 1-808-921-5255 Sales: 1-808-921-5185 Toll-Free: 1-800-367-5370 International Sites Travel Agents Corporate Information Careers Help Contact Us Site Map © 1996 - 2006 Marriott International, Inc. All rights reserved. Marriott proprietary information. Terms of Use Internet Privacy Statement

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