Kauai HI

Kauai, HI -- | Airfare | Hotels | Car Rentals | Vacations | Cruises Airfare Hotels Car Rentals Air+Hotel Vacations Cruises Search For Kauai, HI Hotels Enter a City: Check-In: Check-Out: Rooms: 1 Room 2 Rooms 3 Rooms 4 Rooms Kauai United States Hotels Save On Kauai, HI Hotels with priceline Priceline offers exclusive savings at over 10,000 cities around the world. With priceline, staying comfortably at your favorite Kauai, HI hotel is a simple mouse-click away. With priceline, you can expect to save up to 40% off Kauai, HI hotels over other leading online sites. And remember, priceline always guarantees the best price every time you book. Average Prices in Kauai, HI The Average price for hotels in the Kauai, HI are listed below. Priceline can save you up to 40% off these prices. • 4 Star Hotel: $457/Night Not looking for Kauai, HI? Search more hotels at priceline • Chicago Hotels • New York City Hotels • San Francisco Hotels • San Diego Hotels • Los Angeles Hotels • Orlando Hotels • Dallas Hotels • Atlanta Hotels • Orange County Hotels • Seattle Hotels • Boston Hotels • Washington D.C. Hotels • Houston Hotels • Minneapolis-St.Paul Hotels • St. Louis Hotels • See All Hotel Locations More Travel Services for Kauai, HI • Kauai, HI Airports , Flights to Kauai, HI , Flights from Kauai, HI , Kauai, HI Car Rentals Find out More About Priceline Travel Services • Airfare , Hotels , Car Rentals , Vacation Packages , Cruises Book Your Travel Now on Priceline • Discount Airfare , Discount Hotels , Discount Car Rentals , Discount Vacation Packages , Discount Cruises More Money Saving Travel Sites • Lowestfare.com , Travelweb.com , Rentalcars.com , BreezeNet.com , Flycheap.com , MyTravelGuide.com All material herein © 1998-2002 Priceline.com Incorporated, all rights reserved. PRICELINE.COM, and PRICELINE are registered service marks, and NAME YOUR OWN PRICE, and NAME YOUR PRICE are service marks of priceline Incorporated. ws-16 priceline.com home | priceline.com site map

Maui Snorkeling

Maui Activities - Suggestions for Must-Do Maui Activities HOME Advertising Press Privacy Visitors Currently Online: 138 Activities Island Info Where to Stay Maui Weddings Spas Coupons iNews Forum Maui Cams Maui Video Maui Activities at discount prices from your maui activity source Paradise Maui. We have links to all the great fun Maui has to offer. Maui TOP 3 Ask Tom.. Tom's TIPS . Maui Land Old Lahaina Luau Maui Marriott Luau Wailea Marriott Luau Feast of Lele Warren & Annabelle's Pony Express Ironwood Ranch Aloha Bicycle Tours Maui Downhill Maui Cave Adventures Haleakala ATV For Teens For Children Ask Tom.. Tom's TIPS . Maui Ocean UFO Parasailing Ultimate Rafting Tradewind Kayaks South Pacific Kayaks Gemini Charters Trilogy Excursions Teralani Charters Pacific Whale Found. Friendly Charters Marlin Mischief Piper Start Me Up ReefDancer Atlantis Submarines Ask Tom.. Tom's TIPS . Maui Air AlexAir Sunshine Helicopters Temptation Tours ProFLYght Hawaii Ask Tom.. . Tom's TIPS . Maui Weddings ALOHA! Welcome to Maui Activities in Paradise We are a full service reservation agency. We extend our vendor prices directly to you with many discounts. How is this possible? Unlike other companies, we share our commissions with you and are thus able to bring the pricing lower. Our savings are passed on to you in the form of DIRECT VENDOR fares! We have been doing business since February 1975 and are specifically recommended by the vast majority of travel guides published today. We would like to extend our appreciation and say THANK YOU for booking here and making us a part of your vacation. To get your simply make your Maui activities selections from our site and either call us to order or make an e-request. There are so many ways to have fun on Maui, and so many activities that are completely unique to the island that you could pack your days for a month and still have a full itinerary for a long time to come. Many Maui activities are free or very reasonably priced. Others are relatively expensive and are worth every nickel. It is our contention that every vacation will be greatly enriched by experiencing at least one activity on our list. Not every activity on this list is right for every visitor, but we're pretty sure that you'll be thrilled with those Maui activities that strike you as interesting. A word about "free" or heavily discounted programs: you may be offered substantial discounts, in exchange for your most welcome attendance at a hammering session designed to put you and your newly thinned wallet into a long-term time-share obligation. You probably came to paradise to relax: Unless you've already devoted a lot of thought to such a purchase, and have come here for that purpose, we strongly recommend against wasting your precious time.. You don't have to spend a lot of money to have a great time on Maui. Poke around, follow the back roads, walk the highlight areas, hang out at the beaches, and magical sights and occurrences are bound to happen. Whales leap from the surface just offshore, tail-slapping the surface on reentry. Bamboo forests harbor hidden oasis', with abundant, wild fruit falling off the trees, for the taking. Sunsets rippled with colors that challenge the human processing senses mesh with intricate cloud formations that hug the mountains, and make Haleakala shimmer. Maui invites exploration, by car and or by foot. It's walker and driver friendly. We offer our clients free recommendations directions and details to the best hikes, beaches, and other hidden outposts that open doors to all sorts of adventure. It is a good idea to book your Maui activities ahead of time so that you are assured space on the best activity or tour. You will be able to spend your precious moments on Maui Hawaii actually enjoying your vacation!! There is certainly plenty to see and do on Maui; at last count over 400 vendors providing some 30 different types of activities and tours which we handle for you. If you're having trouble choosing an activity or simply haven't the time to conduct a search on your own, visit our Maui Activity Desk and we will assist you in finding what you need! The Activity Desk is open from 8 am to 8 pm HST every day. I will get back to you TODAY in one way or another. You don't have to spend a lot of money to have a great time on Maui. Poke around, follow the back roads, walk the highlight areas, hang out at the beaches, and magical sights and occurrences are bound to happen. Whales leap from the surface just offshore, tail-slapping the surface on reentry. Bamboo forests harbor hidden oasis', with abundant, wild fruit falling off the trees, for the taking. Sunsets rippled with colors that challenge the human processing senses mesh with intricate cloud formations that hug the mountains, and make Haleakala shimmer. Maui invites exploration, by car and or by foot. It's walker and driver friendly. We provide our clients with free Tip Sheets that give details and directions to the best hikes, beaches, and other hidden outposts that open doors to all sorts of adventure.It is a good idea to book your Maui activities ahead of time so that you are assured space on the best activity or tour. You will be able to spend your precious moments on Maui Hawaii actually enjoying your vacation!! There is certainly plenty to see and do on Maui; at last count over 400 vendors providing some 30 different activities and tours which we handle for you. If you're having trouble choosing an activity or simply haven't the time to conduct a search on your own, visit our Maui Activity Desk and I will do the searching for you! The Activity Desk is open from 8 am to 8 pm HST every day. I will get back to you TODAY in one way or another. Maui Activity Suggestions for Must-Do Activities (Courtesy of Maui Activities) With so much to see and do on Maui, our Activities staff is here to help you make the most of your precious time. Please keep in mind that all tours and activities must be booked in advance. Reservations are made at Maui Activities Booking . There are no vouchers to pick up. We will email you a confirmation with all relevant information. We are providing this service free of charge and can assure you the very best activities at the very same prices that you would be charged by calling each vendor directly. Have a wonderful, exciting vacation! Maui Luau (Hawaiian party) Activities POLYNESIAN STYLE LUAU RIGHT ON KAANAPALI BEACH AT THEMARRIOTT Open bar with tropical cocktails, Imu and torchlighting ceremonies, luau buffet, authentic hula show, magnificent oceanfront seating, and an exciting fire knife dancer are all included with this beachside luau. This luau is excellent for kids of all ages and therefore one of the Maui activities for the family. Maui Sail Activities GEMINI CHARTERS PICNIC SNORKEL SAIL Explore the pristine waters of Honolua Bay (summer) or an equally nice West Maui snorkel spot in the winter on the 64' catamaran Gemini! 4 & 1/2 hours of snorkeling, sailing, hot buffet lunch (mahi mahi, teriyaki chicken, rice pilaf, veggis/dip, chips, pb&j for the kids, cookies), and open bar await you with the friendly, fun crew of the Gemini. Easy beach boarding right in front of the Westin hotel on Kaanapali Beach. Other features include glass bottom ports for non-snorkelers, shaded/large central cabin, all snorkel gear (instruction included) and floatation devices, fresh water rinse and complimentary parking at the Westin Hotel. CHAMPAGNE SUNSET SAIL Beachloading in front of the Westin Hotel on Kaanapali Beach. 2 hour sunset sail, includes cocktails and pupus. TERALANI CATAMARANS WEST MAUI SNORKEL SAIL ON THE TERALANI From the beach in front of Leilani's at Whaler's Village in Kaanapali. Four and a half hours on the water as we explore the Westside of Maui in clear, unspoiled water. We provide all equipment, snorkeling lessons, deli style lunch, beer, wine, Mai Tais and sodas. PREMIER SNORKEL SAIL AND DOLPHIN SEARCH on the BRAND NEW TERALANI 2 From the beach in front of Leilani's at Whaler's Village in Kaanapali. Six hours on the water as we explore the island of Lanai in clear, unspoiled water. For these activities we provide all equipment, snorkeling lessons, BBQ lunch, beer, wine, Mai Tais and sodas. ORIGINAL SUNSET SAIL From the beach in front of Leilani's at Whaler's Village in Kaanapali. 2 hour sunset sail, includes cocktails and pupus. DINNER SUNSET SAIL From the beach in front of Leilani's at Whaler's Village in Kaanapali. 2 1/2 hour Sunset Sail, includes cocktails and buffet dinner. Maui Whale Activities WHALE WATCHING (seasonal from December through May)Whale Watching is one of the most impressive Maui activities. From the beach in front of Leilani's at Whaler's Village in Kaanapali. MORNING WHALE WATCH: Two hours from 8:00am-10:00am with continental breakfast. ORIGINAL SUNSET WHALE WATCH: Two hours from 4:00pm-6:00pm (times vary with the sunset) with cocktails and pupus. Experienced naturalists will give you an up close and personal look into the lives and curious behaviors of the humpback whale. DINNER SUNSET WHALE WATCH: Two and 1/2 hours from 3:30pm-6:00pm (times vary with the sunset). Maui Tour Activities SAIL TO MOLOKINI TO SNORKEL ON THE WORLD FAMOUS TRILOGY TOURS Enjoy this 5 hour cruise to the infamous, marine preserve Molokini Crater. This crescent shaped island is home to thousands of tame fish and other marine life. The crystal clear water can provide up to 200 feet of serene visibility! Sail aboard the first class tour company Trilogy. Service is impeccable and you will be enjoying a hot cinnamon roll breakfast, and then snorkel the wonderful waters of Molokini. A BBQ lunch and beverages are included in these activiteies as is all snorkel gear and instruction on this deluxe ocean adventure. Sail back to Maalaea Harbor! Certified and Introductory dives also available on this trip for an additional cost. SNORKEL LANAI WITH THE WORLD FAMOUS TRILOGY TOURS! Get away for a day on a sailing catamaran departing Lahaina Harbor. Hot cinnamon rolls/continental breakfast served on board. A van tour of Lanai town is next on the agenda for those who wish followed by snorkeling in the unspoiled waters off of the island of Lanai in Manele Bay with a scrumptious BBQ lunch served on Trilogy1s own private pavilion in Manele Harbor. Icy cold refreshments available throughout. Enjoy sailing back to Maui. Certified and introductory diving available for an additional cost. Maui Sea and Water Activities BEYOND MOLOKINI AND LA PEROUSE--A BLUE WATER RAFTING ADVENTURE For those who like the wind in their hair and the seas a little wilder, this is the snorkel trip for you. Three Maui activities to choose from. The Kanaio Coast trip (4 hours), the Molokini Express trip (2 hours) or thecombination of the two (5 hours). The weather dictates the snorkel sites on the Kanaio Coast portion with possibilities of the La Perouse Bay, Ahihi Bay or Turtle Arches. Lunch and beverages are included on the Kanai Coast trip. The Molokini Express trip goes straight out to Molokini after most of the other boats have left to go to their second destination leaving Molokini much less crowded than an earlier morning trip. Includes beverages. The combination tour obviously combines the above two tours with 3-4 snorkel spots. Snorkel gear is provided for all tours. You can plan on getting wet on these rafts and going for a wild ride so no folks with bad backs, neck problems, or pregnant women please! Departs from the South Kihei Boat Ramp at 7:00 am. Kanaio Coast/Molokini: UFO PARASAILING Right on Kaanapali Beach, soar above it all with an experienced crew and the latest in lift-off and landing technology. Fly away in ease and comfort, alone or with a companion. 400 feet for seven minutes: 800 feet for ten minutes: Available from 8:00am - 5:00pm. DEEP SEA FISHING WITH MARLIN MISCHIEF REEL in a big one! Prime Hawaiian game fish include Mahi Mahi, Ono, Ahi, and the Pacific Marlin. ATLANTIS SUBMARINE RIDE This 46 passenger, air-conditioned submarine dives down to 120 feet in order to show you the marine life for which Hawaii is famous. On the 45 minute dive, enjoy the excitement of being on a real submarine! SEA KAYAKING WITH SOUTH PACIFIC KAYAKS Explore the beautiful coastline of Maui and encounter sea turtles and dolphins and do some snorkeling during these activities! Two and half hours to six hour trips available in South Maui including locations such as La Perouse Bay and Makena Landing (Turtle Town). Sodas/snacks/snorkel gear provided. ADVENTURE RAFTING WITH ULTIMATE RAFTING FULL DAY LANAI DOLPHIN SNORKEL ACTIVITIES Snorkel usually 3 different spots around the pristine coastline of Lanai. Search for dolphins and cliff dwelling birds along with turtles and fish found nowhere else in the world. All gear and instruction included. Breakfast, deli style lunch, snacks and beverages are also included. 7:00 am-1:30pm. 1/2 DAY LANAI DOLPHIN SNORKEL: Same as 3/4 day with a minimum of 2 spots. Snacks and beverages are included. 8:30am-12:30pm or 12:30pm-4:30pm. SNORKEL MOLOKINI WITH THE NATURALISTS OF PACIFIC WHALE FOUNDATION! Enjoy this 5 hour cruise to the infamous, marine preserve Molokini Crater. This crescent shaped island is home to thousands of tame fish and other marine life. The crystal clear water can provide up to 200 feet of serene visibility! Enjoy a continental breakfast, and then snorkel the wonderful waters of Molokini. A deli style, lunch, beer, wine and beverages are included as is all snorkel gear and instruction on this deluxe ocean adventure. SEMI-SUBMARINE EXCURSION ON THE REEF DANCER Every seat is a window seat on this air-conditioned semi-submarine vessel with surround viewing in its underwater cabin. The 60 or 90 minute tours are expertly narrated and include a dive show with the diver bringing underwater critters right up to the underwater cabin windows. Direct boarding from Lahaina Harbor. 60 minute tours at three times daily and one 90 minute tour daily. Under water Maui activities without getting wet. Maui Land Activities UPCOUNTRY OR HALEKALA CRATER HORSEBACK RIDING WITH PONY EXPRESS Experience the quiet beauty of Maui and leave the crowds behind in this relaxing activity. Meet at their upcountry booth on the drive up to Haleakala Crater to check in for all rides. Introductory Rides at 3:00 pm. Picnic Lunch Rides at 11:30 am. Paniolo Rides at 9:00. Half Day Junction Rides in the crater at 9:15. BIKE DOWN THE VOLCANO WITH MAUI DOWNHILL Ascend the 10,023 feet of Haleakala"s summit in order to see one of the most beautiful dawns on earth. Then, enjoy a 38-mile bicycle tour that is all downhill! Glide through several climate zones, with incredible views, as you coast all the way to sea level. Tours include round-trip transportation, riding attire, breakfast, and instruction. Sunrise: Approx 2:30am-11:00am. Day Tour Approx. 7:00am - 3:00pm HELICOPTER TOURS WITH SUNSHINE HELICOPTERS One of the Top activities on Maui. Fly in an A-Star helicopter with air-conditioning, stereo headphones, and state-of-the-art video equipment. See Haleakala Crater and the beautiful Hana rainforest by air, or fly to Molokai to see the tallest sea cliffs in the world! Hana and Haleakala (45 minutes); Complete Island (60 minutes) , West Maui and Molokai (60 minutes) Helicopter Rides are available 8:00am - 5:00pm. HANA PICNIC TOUR WITH TEMPTATION TOURS Full day van tours to the Hana rainforest are available daily. See the most beautiful area of the Valley Isle without having to drive the 'Hana Highway' yourself! Magnificent waterfalls, exotic flowers, and black sand beaches provide the scenic beauty you will never forget. Swim in a waterfall and walk on a black sand beach. A gourmet picnic lunch (incl. smoked chicken and pasta salad) is served on china and linen. This is the first-class way to enjoy the road to Hana! Limousine/Van tours. 7:00am to 5:30pm. HANA SKY TREK WITH TEMPTATION TOURS THIS IS THE ULTIMATE LAND/AIR TOUR AT A GREAT PRICE Combine a 40-minute Helicopter tour of Haleakala Crater and the Hana rainforest with a deluxe five hour limo-van tour. See it all from the air and then land in Hana to swim in a waterfall and walk on a black sand beach. A gourmet picnic lunch (incl. smoked chicken and pasta salad) is served on china and linen. Half-day sky trek tours: 7:00am-1:15pm or 11:15am-5:30pm. MAUI CAVE ADVENTURES Hike with experienced guides deep into the huge subterranean passages of one of the world1s largest lava tubes. Witness this ancient cavern system replete with stalactites, stalagmites and beautiful flowstone appearing as if it were still liquid, now solidified for 30,000 years. Enjoy the one hour lava tube tour which is one of the excellent family activities! Most of the cave is easy walking, while certain sections have irregular terrain and natural lava rock steps where the trail ascends or descends. The Two Hour 'Wild' Lava Tube Tour is an exploration unlike anything you've ever done. Geared for the physically athletic only. You'll be crawling through tight spots into pristine passages and climbing a ladder to an 'overtube' on this tour. All participants must be physically fit. Flashlights, gloves, and hardhats provided on both tours and water/energy bars provided on the two hour tour. Children must be 9 years or older for the One Hour Tour and 16 years or older for the two Hour Tour.ALL PRICES ARE SUBJECT TO CHANGE WITHOUT NOTICE. PRICES DO NOT INCLUDE STATE AND HARBOR TAXES. 24 HOUR CANCELLATION POLICY FOR ALL MAUI ACTIVITIES (A FEW HAVE 48 HOUR CANCELLATION POLICIES). Tom Barefoot Cashback Tours 1-800-580-5933 Your Maui concierge © 1998-2006 ParadiseMaui.Com. All rights reserved

Hawaiian City Garden

StopMoskowitz :: The Coalition for Justice in Hawaiian Gardens and Jerusalem Support the Coalition with your Donation Donation Amount $25.00 $50.00 $100.00 $250.00 $500.00 $1000.00 thank you The Coalition for Justice in Hawaiian Gardens and Jerusalem P.O. 67903, Los Angeles CA 90067 310 553-1146 email -- Tri-City Hospital's Tax-Exempt Status - An Abuse of Public Trust? An organization is not a non-profit simply because it says so. There are state and federal standards that non-profit entities must meet in order to maintain their legal status -- and to qualify for tax-exemption. A review of California state health care data, Internal Revenue Service non-profit guidelines as well as Tri-City Regional Medical Center's lease with owner Irving Moskowitz all strongly suggest that rather than serving the health needs of Hawaiian Gardens and the surrounding community, the hospital is mainly operating as a private surgical facility for a wealthy physician's stomach stapling practice. Meeting the Community Benefit Standard Providing health care is not enough to qualify as a non-profit. According to IRS guidelines, a hospital may qualify for tax-exemption only if it is organized and operated exclusively for charitable purposes and if it meets the community benefit standards. 1 Tri-City fails on both scores. The IRS defines community benefit as the operation of a hospital in a way that helps the community as a whole. For the IRS, Tri-City's failure to provide charity care to poor patients should be a red flag. The IRS gives points to organizations that have a formal policy to provide free care to patients who are too poor to pay. 2 Tri-City has such a policy - it just doesn't follow it. When it applied for 501c(3) status, the hospital's application declared, "With regard to charity cases, the Hospital's policy is simple. The Hospital will not turn away any patient for financial reasons. When a charity patient is admitted, the case is handled individually on a case by case basis. In some cases, the Hospital absorbs costs associated with providing services to charity patients." 3 But in 2000 and 2001 the hospital provided zero charity care, despite net income of over $2 million in 2001 alone. Tri-City also reneged on another policy it presented to the IRS when it filed for tax-exempt status - its commitment to pre-natal care. The hospital's administration promised that, "Prenatal Services will provide care for the female patient during pregnancy, labor, delivery and the post-partum period." 4 There were no babies delivered in Hawaiian Gardens in 2000 and 2001. 5 Tri-City's administration might argue that its failure to provide obstetric services is the result of a lack of demand from the community. But by the IRS' lights, it would be hard for the hospital to know what the health care needs of the surrounding area are unless it consults with the community. As part of its review, the IRS looks for a governing or community board composed of civic leaders rather than ones dominated by hospital administrators, physicians and other professionals connected to the hospital. 6 Again, Tri-City looks good on paper but failed to live up to its promises. In its application for 501c(3) status, the hospital touted its 25 member community advisory board which consisted of "school officials, clergymen, business owners, city government and community organizations. The board assesses and determines the prevalent health care problems in the community." 7 According to one former city official who sat on the hospital's community board, the advisory board ceased meeting soon after it was formed. Citing the high cost of treatment at Tri-City and the lack of charity care, he said few residents of Hawaiian Gardens use the hospital now. State health care data backs that assertion up - despite its proximity only 13.7% of all Hawaiian Gardens residents who were hospitalized in Los Angeles County last year were admitted to Tri-City Regional Medical Center. Hawaiian Garden residents admitted to the hospital represented an even smaller percentage of Tri-City's total patient census - just 5.4% (Less than a fifth of the patients treated by Tri-City lived within a five-mile radius of the hospital). 8 Hospital charges were also higher than the norm - no one from Hawaiian Gardens was discharged with less than $2,900 in charges, less than one in ten left with charges under $5,000. 9 This includes patients who used the emergency room for relatively simple complaints such as a cut, chest pains or a child's broken bone. On average - Tri-City patients from Hawaiian Gardens were charged well over $10,000. 10 Many of the residents of Hawaiian Gardens are immigrants without insurance to cover their health care costs, so for them, Tri-City's high charges are all but unaffordable. Beyond the degree to which a hospital serves the community, the IRS also considers whether or not the majority of its activities promotes a tax-exempt purpose. 11 Arguably, Tri-City is doing more to advance the business of Dr. Mathias Fobi than it is to promote the health of the surrounding community. The for-profit Center for the Surgical Treatment of Obesity is located within the Tri-City Hospital campus. The center, which provides surgical stomach shrinking services to the morbidly obese, generates at least one quarter of the hospital's surgical cases and probably a good deal more. Last year, 439 of Tri-City's patients underwent the stomach stapling procedure and on average, they racked up $50,000 in hospital charges each. Total charges for those patients totaled $21,936,400 - representing close to a third of the hospital's gross charges for the year. 12 Another 15 patients received "tummy tucks," their total charges ranged $24,000 to $100,344. 13 And more than 200 of the hospital's other patient discharges involved some sort of abdominal procedure such as an abdominal CAT-Scan, a procedure which is often associated with stomach stapling. 14 The hospital discharge data strongly suggests that perhaps as much as half of Tri-City's surgical practice is tied to the Obesity Center. Insiders, Disqualified Persons and Private Benefit While Fobi charges for the surgeries he performs, the hospital also would typically bill patients for the use of its operating and recovery rooms and other medical services it provides. Tri-City's IRS form 990 from 2001 (the most recent one that is publicly available) indicates that year it paid Fobi's private firm, FOCA Management Company, $2,293,044 -- more than its next four highest paid contractors combined. 15 Stomach stapling accounts for a large part of Tri-City Hospital's tiny patient census. Whether the firm is managing all or just part of the hospital's patient care - $2.3 million is an extraordinarily large amount for a non-profit of Tri-City's size (the hospital has less than 130 licensed beds) to pay for an administrative service. At minimum, it suggests the potential for a conflict of interest on Fobi's part, particularly if the firm's fees are based on revenues. 16 At worst, it could represent a violation of federal anti-kickback laws governing doctor-hospital relationships. The payment to the management firm also has the potential to put Tri-City's tax-exempt status in jeopardy. IRS guidelines expressly forbid those having an interest in the hospital from benefiting from its net earnings. 17 A public trust? The same rule that draws into question the large payment Fobi received also applies to the hospital's former for-profit owner, Irving Moskowitz. Moskowitz is neither a board member nor a Tri-City executive and, at least technically, he does not maintain ownership of the hospital. But Cerritos Gardens General Hospital Company, a private firm run by Moskowitz, has received more than a million dollars in annual rent from Tri-City since it spun off the hospital as a non-profit in late 1996. 18 The rental agreement alone does not necessarily jeopardize the hospital's tax-exempt status. However, both members of Tri-City's two-person governing board and the hospital's president (who is also one of the two board members) are long-time Moskowitz associates. And, a review of Tri-City's financial circumstances indicates that Moskowitz retains a level of de facto control over Tri-City. Immediately after Tri-City Regional Medical Center was converted into a non-profit, the Irving I. Moskowitz Foundation 19 donated $4.9 million in tax-free proceeds from its Hawaiian Gardens bingo to the hospital. 20 California state financing records show that in 2000 the foundation made an additional transfer of funds to Tri-City. The state financing statement does not record the amount of the loan but it does indicate that the hospital pledged its accounts receivable as collateral. 21 Two additional state financing records, dated February 2, 1999 and January 25, 2001, show the hospital also is indebted to its landlord - Cerritos Gardens General Hospital Company. What's more, a clause in the lease signed between Tri-City and Cerritos Gardens grants Moskowitz's private firm the right to resume control of the property at any time, regardless of whether the lease remains in effect or not. It states that the "Lessor may re-enter or resume possession of the Hospital, and remove Lessee and Lessee's property there from, and at its option either terminate this lease, or without terminating it, lease the Hospital for the account of the Lessee for the remainder of the term or terms as Lessor shall see fit." 22 The social contract of tax exemption for charitable organizations is based on the assets of those organizations being held in trust for the public - not for the benefit of an individual or a group that controls a charity. A case could be made for Moskowitz and his firm making a calculated decision to rid themselves of the inconvenience of paying state and federal tax on the facility while continuing to reap a profit through sizable rent payments (subsidized first by a grant from his own foundation and later, from the net earnings derived from business generated by the for-profit obesity center). All the while he and his firm would be able to maintain control through the hospital's financial obligations to the company and his foundation. And, if that did not work or was no longer the optimal business model, the for-profit firm could resume possession of the land and the building at any time. It is a classic case of having one's cake and eating it too. It is also an affront to the basic tenets of public trust and hardly what the federal government had in mind when it established tax-exempt status for non-profits. 1 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 2, "The promotion of health for the benefit of the community is a charitable purpose. Engaging in health care activities alone does not necessarily further charitable purposes." and p. 9 "The test used fro determining if a health care provider satisfies the IRC 501c(3) operational test is the "community benefit standard" enunciated in Revenue Ruling 68-545, 1969-2 C.B. 117, and court cases that apply Rev. Rul. 69-545. The community benefit standard is the test used to determine whether a hospital, clinic or other health care provider is operated to promote health in a way that accomplishes a charitable purpose." 2 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003. p. 9, "Prior to Rev. Rule 69-545, tax-exempt hospitals were required by rev. Rul 56-185, 1956-1 C.B. 202 to admit and treat patients who were unable to payAlthough a formal policy to provide charity care is still relevant, the new standard also takes into account a number of additional factors indicating that the operation of the hospital benefits the community as a whole." 3 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code Addendum to Schedule C - Hospital and Medical Research Organizations, November 25, 1997. 4 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c(3) of the Internal Revenue Code -Exhibit B "Statement of Activities," November 25, 1997. 5 California Office of Statewide Health Planning and Development (OSHPD), Patient Discharge Database, 2000 and OSHPD Annual Utilization Report of Hospitals, 2001. 6 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 10, "As used with regard to a hospital, the "Community benefit standard" in Rev. Rul. 69-545 includes the following factors: Does the hospital have a governing board, community board, board of trustees, or board of directors composed of prominent civic leaders rather than exclusively members who are hospital administrators, physicians or other professionally connected to the hospital?" 7 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption, Exhibit B, November 25, 1997. 8 According to the 2002 OSHPD Public Patient Discharge Data, 136 Tri-City discharges came from the Hawaiian Gardens zip code (90716) and Tri-City Regional Medical Center discharged a total of 2519 patients that year. Less than 500 patients discharged from Tri-City lived in zip codes that were within a five-mile radius of the hospital. 9 2002 OSHPD Public Patient Discharge Data 10 Ibid. 11 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 33, "Each director, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms that such person understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes." 12 2002 OSHPD Public Patient Discharge Data and OSHPD Annual Utilization Report of Hospitals and 2001 OSHPD financial data. and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 13 2002 OSHPD Patient Discharge Data and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 14 Ibid. 15 Gardens Regional Hospital - DBA Tri-City Regional Medical - 2001 federal tax return. 16 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 18, "If compensation is based on revenues, the potential for unreasonable compensation warrants a close review." 17 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 4, "IRC 501 c(3) expressly provides that to qualify for exemption, no part of an organization's net earnings shall to the benefit of private shareholders or individualsin practice the inurement prohibition applies to insidersIn the health care setting physicians may be insiders depending upon whether they exercise control." p. 8 also notes that insider status is not necessarily a pre-requisite for a violation of the inurement prohibition, "if the charity confers a private benefit on non-insiders, the charity is nor operating exclusively in the public interest and its exemption may be jeopardized if the private benefit is substantial." 18 According to Los Angeles County property records Cerritos Gardens Hospital Company currently owns the property at the hospital's address. Irving Moskowitz is identified as the company's managing general partner in his casino application submitted to the city of Hawaiian Gardens. Hawaiian Gardens Card Club, Inc., Information in Support of Application for Card Club License, January 25, 1995. 19 Moskowitz and his wife Cherna have presided over the Foundation as President and Secretary Treasurer since at least as far back as 1988. Irving I. Moskowitz Foundation 990s, 1987-2001. 20 The Irving I. Moskowitz Foundation 1997 990, Statement 7, p. 28 (On p. 23 the Foundation notes that, "Concerning grants and allocations to Gardens Regional Hospital and American Friends of Mercaz Harav which are listed on statement 7: the donees have agreed under specified circumstances to return a portion of the grant to the Irving Moskowitz Foundation."). 21 UCC Record, California Secretary of State, May 15, 2000, debtors: Gardens Regional Hospital and Medical Center, Inc. and Tri-City Regional Medical Center, Secured Parties: Irving I. Moskowitz Foundation. 22 Gardens Regional Hospital and Medical Center, Inc. 1997 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code - Exhibit E, "Lease by and Between Cerritos Gardens General Hospital Company, a CA limited partnership and Gardens Regional Hospital and Medical Center," November 25, 1997. The lease agreement notes that the hospital's dba (doing business as) name is Tri-City Regional Medical Center. p. 36, Para 25.1. J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p.17 - Retained Rights - A review of the underlying docs is necessary to determine if there is retained authority by the seller and on p. 11 it states, "Financial control may include the right to approve annual operating and capital budgets, strategic planning initiatives, and significant sales, leases, mortgages, or other transfers of encumbrances of real estate or personal property." It is worth noting that the lease between and Between Cerritos Gardens General Hospital Company and Tri-City includes a demand for an annual review of the non-profits financial statements. View all news reports 2003 the Coalition for Justice in Hawaiian Gardens and Jerusalem

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Hawaii Cruise Review Travel

NCL Pride of America Cruise Review - Hawaii Cruise Review  You are here: About > Travel > Cruises > Cruise Reviews > South Pacific Reviews > NCL Pride of America Cruise Review - Hawaii Cruise Review Travel Cruises Essentials Planning Your First Cruise Cruise Travel Packing List Choosing a Caribbean Cruise Destination How To Get a Passport How to Choose a Cabin on a Cruise Ship Topics Cruise Lines Cruise Destinations Cruise Photo Album Cruise Planning Cruise Reviews Cruise Cams Cruise Glossary Cruise News Getting There Lifestyle - Theme Cruises Cruise Activities Travel Gear and Gadgets Cruise Jobs More Cruise Resources Buyer's Guide Before You Buy Top Picks European Cruise Guidebooks Cruise Guidebooks - General Information Alaska Travel Guide Books Product Reviews Forums Help FREE Newsletter Sign Up Now for the Cruises newsletter! See Online Courses   Search Cruises Stay up to date! Email to a friend Print this page Most Popular Cruise Packing List Carnival Cruise Line Reviews Choosing a Cruise Ship Cabin Planning Your First Cruise East or West Caribbean What's Hot Cruise News - Three Passengers Hurt As 40 Foot Wave Hits Lin... Explorer of the Seas Review QM2 Cruises South America Queen Mary 2 (QM2) Overview QM2 Gangway Accident Related Topics Caribbean for Visitors Europe for Visitors Honeymoons / Romantic Getaways Senior Travel Travel with Kids NCL Pride of America Cruise Review from Kevin Cruise to Hawaii on the NCL Pride of America Cruise Line: Norwegian Cruise Line (NCL) Cruise Ship: Pride of America Cruise Destination: Hawaii Cruise Dates: September 17 - September 24, 2005 Guest Contributor: Kevin kjsandoval@scottnkev.com One of the first things I learned when I started cruising is to never sail on a ship that is new because the crew hasn`t had enough time to figure everything out. After reading some negative reviews and newspaper articles about the ship, I was a little reluctant to book this cruise. This was our first voyage with NCL, and it will certainly not be the last. First of all, the ship is absolutely gorgeous. It's very new, but the designers chose to model if after the classic luxury liners of days gone by. Stunning. The pictures of it that I`ve seen on the Internet do not do it justice at all. Second, "Freestyle Cruising" is awesome. Not only can you eat when and where you please, but a table for two was easily accommodated every time we asked for one. The specialty restaurants are especially worth visiting. I will admit however that the room service menu is very limited. One of the other things we enjoyed about this cruise was that the room attendant was not in our face every time we were in our cabin (which by the way was lovely.) She was attentive, but respected our privacy more than our experiences with other cruise lines. As far as the crew is concerned, I would cautiously admit that some of them seem to enjoy their jobs more than others. However the latter was hardly the norm. This young, friendly, (sometimes sassy) American crew treated us better than any cruise we have been on, and we`ve been on a lot. I don`t think there was a single time we walked past a crew member who didn`t offer a genuine smile and say hello to us. It`s very clear that these folks are working hard to make this all come together, and it came together pretty darn well for us. Unfortunately we did witness a few passengers being extremely rude to crew members for the stupidest reasons. In those instances, the crew handled the situation very professionally. I really can`t say enough about my respect for these nice folks. Our cruise began 9/17/2005. As far as the bottom line goes, we have already booked another cruise on this beautiful ship in 6 months. That should tell you everything you need to know about our experience.   Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2006 About, Inc., A part of The New York Times Company . All rights reserved. Around About Tips to Losing Weight Guide to Distance Learning How to Travel for Less PHOTOS: Italy PHOTOS: Hybrid Cars What's Hot Cruise News - Three Passengers Hurt As 40 Foot Wave Hits Lin... Explorer of the Seas Review QM2 Cruises South America Queen Mary 2 (QM2) Overview QM2 Gangway Accident