HAWAIIAN SHIRT JACKETS &

HAWAIIAN SHIRT: AirShow.com AIRSHOW.COM - Your on-line store for great BLUE ANGELS , THUNDERBIRDS , jet , airplane and space merchandise!......SIMPLE ORDERING & SHIPPING INFO: 1)Select items from menu at LEFT. 2) Make any changes by clicking BASKET CONTENTS.3) Click CHECKOUT (a SECURE server) when done!...Our shipping is fast & ourfixed shipping rates are low! ...Orders usually ship within one business day, and once shipped, transit time is a quick 3 to 4 business days to the lower 48 States!....We accept all major CREDIT & DEBIT cards as well asPAYPAL...(If outside the USA/Canada, e-mail us to order)...MOST USN BlueAngels and USAF Thunderbirds products here are NOT available at air shows! / NINEYEARS experience selling on-line! / SECURE SSL Server & SECURE PaymentProcessing By Verisign / ALL products 100% GUARANTEED!! / NO SPAM! / Please order on-line (fastest), or via fax, or by mail (see CONTACT US below for order mailing info). Questions: salesinfo@airshow.com or FAX: 503-210-1667. THANK YOU & BLUE SKIES!!! Your Basket Contents Quantity in Basket: none Search Store Here: ..QUICK GIFTS! .BIRTHDAY & THEME PARTIES 2006 CALENDARS CAPS & VISORS COINS & MEDALLIONS COLLECTIBLES DECALS & CAR STICKERS DECOR & HOME & OFFICE DENIM SHIRTS DISPLAY PLANES DVDs HAWAIIAN SHIRT JACKETS & FLEECE KEY CHAINS KIDS T's, CAPS, FLIGHTSUITS KITES MOUSEPADS PATCHES PENCIL SHARPENERS PHOTOS PINS PLANE SPOTTING POLO SHIRTS POSTCARDS PRINTS & POSTERS SALE / DISCONTINUED ITEMS! SCREEN SAVERS SWEATSHIRTS T-SHIRTS (ADULT SIZES) TOYS, INFLATABLES, ETC. VIDEOS (VHS) WOMEN & JRS. WRIST BANDS Click CHECKOUT when done! 100% Product Guarantee Low, Fixed, Shipping Rates Secure Server NO SPAM Thank you! (To find other types of products, use the menu at left): HAWAIIAN SHIRT HAWAIIAN SHIRT - Warbirds Price: $39.99 Quantity in Basket: none "Colorful Hawaiian shirt with World War II warbirds mixed in with vibrant tropical flowers! Collared shirt with a button-up front. Colorful aircraft on this shirt include the P-51 Mustang with two different paint schemes, B-17 Flying Fortress, Wildcat, Lightning, Corsair, B-29 Superfortress and Warhawk. True Hawaiian shirts such as this one are not only made in Hawaii, but they are individually handcrafted - resulting in no two shirts looking exactly alike! As the arrangement of the warbird pattern will differ from the image above with each shirt, please email us prior to ordering if you are looking for the prominence of specific aircraft listed here, and we can let you know if that is in inventory. 55% cotton/45% rayon. Please note that Hawaiian shirts are designed to fit loosely - thus they tend to run a little large for each given size. You will be prompted for available size choices after clicking 'Add To Basket'. (2XL, if available, at extra charge.)" FAQ / Shipping Rates & Info / Privacy & strict NO-SPAM Policy / Contact Us / HELP AIRSHOW.COM: Over 9 years of selling great USN Blue Angels, USAF Thunderbirds, airplane, jet, NASA and Space gifts, toys, other merchandise & apparel online! --

Maui Snorkeling

Maui Dive Shop- Snorkeling on Maui, Maui Activities, Maui Snorkel Trips, Maui Snorkeling Locations Home | Dive Trips | Snorkel Trips | Online Store | Dive Courses | Rental Equipment | Specials Driving Directions Directions to Maalaea Harbor From Kihei / Wailea Drive North on the Piilani Highway 31/ 310 approximately 7 miles. Continue on Highway 31/310 (North Kihei Rd.) for approximately 4 miles past the Mokulele Highway intersection. Turn left at T-Intersection onto Highway 30. Left at traffic light onto Kapoli Street (Maui Ocean Center sign) Right at stop sign onto Maalaea Road for approximately mile to Boat Harbor Area. Maui Dive Shop Store is located downstairs next to Blue Marlin Restaurant. Total driving time Approximately 30 minutes From Lahaina Kaanapali to Maalaea Harbor Drive South on Highway 30 (Honopiilani Highway), as the road opens up after the Pali turns you will see a sign for Maalaea Harbor. Turn right at the Maalaea Harbor Sign. If you pass this turn, as it is sudden, just take the next right. There are 4 options all together. Maui Dive Shop is located downstairs next to Blue Marlin Restaurant. Total driving time approximately 45 minutes From Kahului to Maalaea Harbor Drive South on Kuihelani Highway (HWY 380). This ends at Honoapiilani Highway. (HWY 30). Turn left at traffic light onto Kapoli Street (Maui Ocean Center sign) Right at stop sign onto Maalaea Road for approximately mile to Boat Harbor Area. Maui Dive Shop Store is located downstairs next to Blue Marlin Restaurant. Total driving time Approximately 20 minutes From Wailuku to Maalaea Harbor Take Highway 30 (Honoapiilani Highway) Keep going straight until you reach the main intersection for Maui Ocean Center. Left at traffic light onto Kapoli Street (Maui Ocean Center sign) Right at stop sign onto Maalaea Road for approximately mile to Boat Harbor Area. Maui Dive Shop Store is located downstairs next to Blue Marlin Restaurant. Total driving time Approximately 20 minutes Driving Direction to Outlet Maui Dive Shop / Kihei Boat Ramp From Lahaina / Kaanapali to Maui Dive Shop Outlet Store Drive South on Honoapiilnai Highway (HWY 30) Turn Right onto North Kihei Road (HWY 310) Turn Right on South Kihei Rd. End at 1455 South Kihei Road. Maui Dive Shop Outlet Store CLICK HERE TO PRINT PAGE return to top 1-800-542-DIVE | info@mauidiveshop.com E-Mail A Friend | Add to your Favorites Visit other Maui Dive Shop Websites 2004 All Rights Reserved

Waikiki Beach Honolulu tourism:

Waikiki Beach - Honolulu - Reviews of Waikiki Beach - TripAdvisor Waikiki Beach Sign in • Sign up Home > United States > Hawaii > Oahu > Honolulu > Honolulu attractions > Waikiki Beach Honolulu tourism: Overview Hotels Flights Attractions Dining Deals Forums Maps, etc. Search (e.g., Boston hotels, Las Vegas, Paris art museum) Honolulu Honolulu Overview Honolulu Hotels Flights to Honolulu Honolulu Deals Honolulu Attractions Honolulu Restaurants Honolulu Forum Honolulu Maps Honolulu Discount Hotels Honolulu Vacation Packages Free Newsletter Get deals, news and articles on Waikiki Beach Plus weekend trip ideas from your hometown e-mail this page to a friend Traveler Reviews Write a review . What was your experience with Waikiki Beach? Tell others what's hot and what's not. Waikiki Beach Kalakaua Blvd Honolulu, Oahu, Hawaii 96815 United States Popular attractions USS Arizona Memorial Iolani Palace Bishop Museum Diamond Head Waikiki Beach Waikiki Aquarium Hanauma Bay Nature Preserve Pearl Harbor Honolulu Zoo Foster Botanical Gardens Hilo Hattie's Ala Moana Center Honolulu Academy of Arts USS Bowfin Submarine Museum & Park Hawaii Maritime Center Mission Houses Museum Kapiolani Park National Cemetery of the Pacific Chinatown Harold L. Lyon Arboretum Honolulu attractions: 1 - 20 Honolulu attractions: 21 - 70 Honolulu attractions: 71 - 105 Deals on Honolulu Hotels ResortQuest Waikiki Beachside Hotel Ohana Waikiki Surf Park Shore Waikiki Waikiki Gateway Queen Kapiolani Hotel Waikiki Resort Aqua Bamboo Imperial Of Waikiki Waikiki Grand Hotel Ohana Waikiki Malia Ohana Waikiki Surf East Royal Garden Waikiki Aqua Kuhio Village Ewa Hotel Pacific Marina Inn Aqua Marina Hotel Holiday Surf Hotel Waikiki Marina Resort Hawaiian Monarch Hotel Marc Diamond Head Beach Hotel Marc Suites Waikiki Continental Surf Hotel Honolulu Airport Hotel Pagoda Hotel Aston Honolulu Prince Aston Coral Reef Hotel Best Western the Plaza Hotel Hawaii Polo Inn Big Surf Marc Waikiki Royal Suites More Honolulu Hotels Hale Koa Hotel Hilton Grand Vacations Club at Hilton Hawaiian Village Royal Grove Hotel Waikiki Prince Breakers Hotel Pat Winston's Waikiki Condos Queen's Surf Vacation Rentals The Waikiki Beachside Hostel Four Paddle Marine Surf Waikiki Ala Moana Hotel Polynesian Beachclub Diamond Head Bed And Breakfast Fairway Villa Edmund's Hotel Apartments Hostelling International Waikiki Seaside Hawaiian Hostel Aloha Punawai Adam And Eve Bed and Breakfast Bev and Monty's Bed and Breakfast Honolulu hotels: 1 - 20 Honolulu hotels: 21 - 70 Honolulu hotels: 71 - 114 Read more Honolulu tourism Waikiki Beach Kalakaua Blvd, Honolulu, Oahu, Hawaii 96815, United States Activities: surfing View candid traveler photos Oahu's most popular beach. Sponsored links * Recommended deals: Honolulu Waikiki Tourist Guide www.Top-10-Hawaii.com Ultimate Visitors Guide to Hawaii. Plan the Perfect Vacation Today! Aston Waikiki Sunset www.waikiki-sunset.com Instantly check availability and discount rates. View 360° photos. Honolulu : Hotel Deals from $127 Expedia.com Don't just travel. Travel right! Honolulu : Low Hotel Prices Made Easy Orbitz.com The faster, easier way to find the hotel you want. Just Orbitz and go! All results: View all 910 Honolulu travel deals Airfare: Find deals on airfare to Honolulu Browse all Honolulu attractions Learn more about Honolulu TripAdvisor Traveler Reviews 1-10 of 18 (English) Show: All languages English (18) Next " Amazing!!" A TripAdvisor Member, Doncaster, England , Jan 21, 2006 What a place! Its just like heaven, i can still hear children laughing and sufing all the waves, i leant... " I will always stay around Waikiki Beach!" , Jan 12, 2006 Honolulu, Waikiki Beach!!!! Ahh, the scent of the flowers as I came from the Honolulu airport!!! I just... " Hawaii's Most Famous Beach?" A TripAdvisor Member, San Diego, California , Dec 5, 2005 OK, so it's Hawaii's most famous beach. That doesn't mean that it's the best. You can't really swim... " Ghost town" A TripAdvisor Member, iowa , Oct 1, 2005 we were in waikiki beach on Mar 03 and again Oct 04 must be the wrong time of the year nobody on the... " Visit the Beach in the Evening!" A TripAdvisor Member, Comox, BC , Jul 24, 2005 It is true that this beach is very crowded during the daytime. However, our favourite time to go is... " Go to the Ala Moana End..." A TripAdvisor Member, Edmonton, Alberta, Canada , Jun 29, 2005 As having been to Waikiki over 5 times, yes - the beach in front of the Sheraton Moana Surfrider is extremely... " Love Crowds? Stay here" , May 16, 2005 I have to say, I went to trip advisor to get comments on Wakiki. I started seeing a trend that people... " Waikiki Beach...know what to expect when you go..." A TripAdvisor Member, Cascade, Iowa , Apr 15, 2005 As other reviewers have pointed out, Waikiki Beach is very crowded, etc. but it was what I expected when... " Paradise Found??" , Jan 14, 2005 Waikiki Beach -Paradise, yes - maybe, it has a beautiful beach and a tropical setting, unfortunately... " Great for a 4 hour visit and leaving" A TripAdvisor Member, BoeingDad Seattle , Jan 11, 2005 Waikiki is the world’s beach, about 3.7 million tourists each year. (http://www.hawaii.gov/dlnr/occl/files/Waikiki/econ_waikiki.pdf)... Next Guidebooks (1) "Waikiki Beach" Wcities.com Articles (1-10 of 13) "Families say aloha Waikiki" canoe.ca / Sun Media , Dec 22, 2004 Waikiki Beach offers a variety of laid-back accommodations and budget-style activities, which makes it a great place for a family vacation. "Waikiki Awakens" VIA Magazine , Nov 1, 2002 Paradise is found again as Waikiki's beaches are restored to their former beauty. "Indulge your eyes when in Hawaii" Boston.com / Boston Globe , Sep 18, 2005 There's much to see and do in beautiful Hawaii. "Stretching Out in Waikiki" New York Times (free registration required) , Dec 23, 2001 For a luxurious and relaxing stay on Waikiki, try the Hilton. "The world's best beaches" Sydney Morning Herald / The Sun-Herald , Apr 24, 2005 These famous beaches are historic, exclusive and just plain fun. "Waikiki? Indeed, try Oahu" Sydney Morning Herald , Aug 27, 2004 Beach lovers will find plenty of sand in and around Waikiki. "Surreal Waikiki" TravelIntelligence.net , Jan 1, 2000 Surf's always up in and around Waikiki. "What to Do in Honolulu" discovery.com / Travel Channel From the ocean to the mountains, Oahu has a variety of great activities and attractions. "Aloha, Oahu Calling" TravelNewsletter.com , Jan 1, 2001 Adventure, romance and history are part of the allure of this popular island. "Hawaii's Island of Oahu: The Mystique of Honolulu" Foster Travel Publications A look at the history and attractions of Honolulu, and Hawaii. Next Web comments (6) "KristinaLMF's new Waikiki Beach page" VirtualTourist.com , Sep 10, 2002 "Aloha ....." dooyoo.co.uk , Jul 13, 2001 "Waikiki Beach" IgoUgo.com , Oct 25, 2000 "Waikiki Beach is a must-do at..." VirtualTourist.com , Aug 25, 2002 "Waikiki Beach" IgoUgo.com , Oct 14, 2000 "Waikiki Beach" VirtualTourist.com , Aug 24, 2002 Forums Get candid advice from real travelers! "Hotel for one night in Honolulu," (2 replies, 11:04 am, today) "Honolulu or Kauai," (2 replies, 10:56 am, today) "Rent a car in Waikiki and return at airport?," (5 replies, 10:35 am, today) READ: Honolulu discussions POST: A topic about Waikiki Beach Share your travel savvy! Join a discussion... "Get your FREE Spring & Summer travel guide now!," (no replies, 4:40 pm, Jan 13, 2006) "Need assistance with disount cards and Renting a local ," (no replies, 9:43 pm, yesterday) "Need help with deals on attractions ," (no replies, 9:41 pm, yesterday) BROWSE: Honolulu discussions Research Other Honolulu Attractions Waikiki Beach not what you're looking for? Find out about other Honolulu attractions ! More Information on Travel in Oahu Explore our site to find travel information and unbiased reviews on Honolulu tourism , hotels , restaurants , maps and much more. Sponsored links * Top picks in Honolulu Honolulu : Great Prices, Great Rooms We Know Hotels Inside And Out. View Maps, Photos, Rates. Book Now! hotels.com Honolulu : Free night on ocean view rooms! Official site. Book special offers, get the best rates...guaranteed! Starwood.com Honolulu : Hot Deals You Know What to Do. BookIt.com Honolulu : Great Hotel Rates! finds you low prices where you need to stay! Just click - you're there. CheapTickets.com Find more deals: Honolulu >> Free Newsletter Interested in Waikiki Beach and Honolulu ? We'll send you weekly updates with new articles, reviews and special deals. Just enter your e-mail address: About TripAdvisor TripAdvisor provides unbiased reviews, articles, recommendations and opinions on Waikiki Beach , Honolulu. Recommendations for hotels, resorts, inns, vacations, travel packages, travel guides and lots more! Visit TripAdvisor's international sites: About Us | Membership | Site Map | Become an Affiliate | Top Cities | Hotel Reservations | Hotel Deals | TripAdvisor Gear Popular Hotels: 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , by city TripAdvisor Recommends: Las Vegas hotels , London hotels , Paris hotels , Rome hotels , New York City hotels , Chicago hotels , Orlando hotels © 2005 TripAdvisor, Inc. All rights reserved. TripAdvisor Terms of Use and Privacy Policy . * TripAdvisor, Inc. is not a booking agent and does not charge any service fees to users of our site... ( more ) TripAdvisor, Inc. is not responsible for content on external web sites.

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

hawaiian quilter Search for

Aloha-Hawaii.com: Hawaiian Quilter January 2006 | aloha-hawaii.com : statewide : dining & entertainment :hawaiian quilter Search for articles: Within this site All of Hawaii CITY OF REFUGE In ancient times, Hawaiians lived under strict laws. Commoners could not get...>> HANAUMA BAY Hanauma Bay Nature Preserve on Oahu is one of Hawaii's premier snorkeling spots...>> PANIOLO STYLE In 1793 British Captain George Vancouver gave King Kamehameha five head of...>> MAUI CHARTERS Maui Classic Charters is an adventure snorkel charter boat company that...>> MONK SEALS Ilio-holo-i-ka-uaua is the name used to describe the Hawaiian monk seal....>> January 2006 | http://www.aloha-hawaii.com / dining /hawaiian+quilter/ 1 | 2 | 3 THE HAWAIIAN QUILTER Author: Helen Friend Hawaii's first residents made their cloth, kapa, by pounding bark from the mulberry tree into thin sheets, then decorating it with plant dyes. Later, introduced to the fabrics and sewing techniques of American missionaries, islanders developed the elaborate appliqud flower, leaf and vine designs that have become the hallmark of a "Hawaiian quilt." Today, quilts are being made throughout Hawai'i by women and men of all ages, professions and ethnicities who stitch away in quilt shops, in classes and at home. Many of today's quiltmakers combine design motifs from the past with creative ideas of their own, producing textiles as unique as the artists themselves. Helen Friend is one Hawai'i artist whose quilts reflect current events and contemporary vision. A passionate needlewoman since the age of five, it wasn't until 1985 that she discovered quilting as a form of expression. While her large quilts and hangings honor traditional patterns, she prefers to explore her own ideas and create something totally new. "Every quilt should have a reason behind it; that's where the mana (spiritual power) comes in," says Friend. Friend has drawn inspiration from the challenges of major competitions, from nature's power, from news articles, from conservation work on historic textiles, and from class assignments at the University of Hawai'i fiber arts program. Since her first quilt 10 years ago, Friend has tried to make a quilt a year to enter in local, juried mixed-media exhibitions. Her first piece, Liberty Quilt, represented Hawai'i at the Great American Quilt Festival in 1986, a competitive show held in New York to celebrate the Statue of Liberty Centennial. After Liberty Quilt, Friend turned her attention homeward and created a series of quilts that originate in traditional Hawaiian quilt motifs but depart from rigid convention. Her latest creation is Red Wall, hand-sewn in reverse appliqu. Says the artisan, "The idea first came from a color combination I saw a few years ago. But as I began to work, the catastrophe of Rwanda unfolded. And as I finished the project, the war in Bosnia continued. I like to think that each stitch recognizes a life lost." No matter what project shes involved in, its clear that Friend loves her work. "To me," she says with a satisfied smile, "quilting is a most satisfying way of recording my life." Photo Credits:Photo3: Courtesy Hyatt Regency Kauai ©2003-2004 Media-HI, Inc. All rights reserved. | Email Friend | MORE FEATURED ARTICLES: > North Shore > Bishop Museum > Lahaina Nights > Maui Golf > Molokai Mule > Lanai Pineapple > Hawaii Weather > Helicopter Tour > Kauai > Downtown Oahu BEST MAPS Get Around Hawaii with 32 Detailed Maps of All Islands BUDGET KAUAI Suites from $65!! FREE Pool & Jacuzzi!! BEST VALUE IN POIPU, KAUAI!! HAWAIIAN LUXURY You Choose: World Class Golf, Sumptuous Dining, Relaxing Spa!! BEST ACTIVITIES and attractions statewide. Click here for a free guidebook. SNORKEL KAUAI Holoholo offers the best ocean adventure to Napali & Niihau Site Map | Contact Us | Submit a URL | Advertising Info | Privacy | Terms & Conditions ©2003-2004 Media-HI, Inc. All rights reserved. Designed & produced by: Tsunami Marketing . -- --