Kauai HI

Kauai/Real Estate and Hawaii: Kauai: Real Estate Hawaii : Kauai: Real Estate • LINK TO US • ADD A LINK • RANDOM LINK • HOME • • LISTENNOW • WHAT'SPLAYING? • Looking for something in particular? THIS SITE The Web Popular Pages: Kauai Kauai Hotels Kauai Bed Breakfast Kauai Vacation Rentals Kauai Real Estate Kauai Maps Kauai Pictures Kauai Weddings Kauai Activities Kauai Car Rental Kauai Snorkeling Somewhere Over the Rainbow Israel Kamakawiwo'ole Over the Rainbow Listen LIVE to Hawaiian Music! What's Playing? Link To Us Your host, Rich Shipley Browse Island Categories: Hawaiian Music Hawaii - All Islands Big Island Kauai Lanai Leeward Islands Maui Molokai Oahu Hawaii : Kauai : Real Estate Add a Link to this Category >> Click Here to Listen to Hawaiian Music Now << Pages: 1 2 3 4 [] Kauai Real Estate: Homes, Condos & Land for Sale on Kauai, HI Kauai real estate is waiting for you. Whether you're seeking a single family home on Kauai, a Kauai condo or vacant land, when paradise is calling you, contact Realtor-Associate Debra A. Jason on Kauai, HI. http://www.kauaihawaii-realestate.com details ReneeTeeter.com Featuring a guide to Relocating to Kauai, as well as the ability to search for homes, land and condos on Kauai. http://www.ReneeTeeter.com details Aloha Island Properties Full service real estate agency. Features island wide listings, searchable via MLS. http://www.alohaisland.com/ details Bali Hai Realty - Coldwell Banker Kauai vacation rentals, oceanfront property, homes, vacant land, and condominiums. Photos and virtual tours. http://www.balihai.com/ details Christina Wharton - Beta Pacific Realty Realtor specializing in homes and real estate in Kilauea, Princeville, Hanalei, Haena and the North Shore Kauai areas. http://www.christinawharton.com/ details Coreen Sarabia - Kauai Realty, Inc. Real estate listings, home buying, selling, homes for sale and relocation information serving Princeville and the rest of Kauai. http://www.coreen-kauai.com/ details Darcy McCartney - Blue Hawaii Properties Provides real estate services for buyers and seller. Links to featured listings, news and financing information. http://www.kauai-properties.com/ details David E. Zimmerman - Pacific Ocean Properties, Inc. Vacant land, residential homesites and condominium properties. http://www.nvo.com/kauaicalls/door/ details David R. Sifuentes, R.A. - Century 21 All Islands Bilingual realtor in Kauai, serving all the Hawaiian Islands. Featured Listings and information about the island of Kauai. http://findpeaceinparadise.com/ details Fran Aki - Blue Hawaii Properties Includes listings for the areas of Kapaa, Kealia, Anahola, and Kauai County. http://www.franaki.com/ details Pages: 1 2 3 4 [] Hawaii : Kauai: Real Estate • LINK TO US • ADD A LINK • RANDOM LINK • HOME • • LISTENNOW • WHAT'SPLAYING? • Maui | Maui Vacation | Maui Hotels | Maui Condos | Maui Bed Breakfast | Maui Vacation Rentals | Maui Real Estate | Maui Maps | Maui Pictures | Maui Weddings | Maui Condo Rental | Maui Activities | Maui Car Rental | Maui Snorkeling | Hawaii | HawaiiHotels | HawaiiBed Breakfast | HawaiiVacation Rentals | HawaiiReal Estate | HawaiiMaps | HawaiiPictures | HawaiiCondo Rental | HawaiiActivities | BigIsland | BigIsland Hotels | BigIsland Bed Breakfast | BigIsland Vacation Rentals | BigIsland Real Estate | BigIsland Maps | BigIsland Pictures | BigIsland Activities | BigIsland Snorkeling | BigIsland Camping and RVs | Kauai | KauaiHotels | KauaiBed Breakfast | KauaiVacation Rentals | KauaiReal Estate | KauaiMaps | KauaiPictures | KauaiWeddings | KauaiActivities | KauaiCar Rental | KauaiSnorkeling | Molokai | MolokaiVacation Rentals | MolokaiReal Estate | MolokaiWeddings | Oahu | OahuHotels | OahuBed Breakfast | OahuVacation Rentals | OahuReal Estate | OahuMaps | OahuPictures | OahuWeddings | OahuActivities | OahuScuba Diving | FijiTravel HawaiianRainbow.com - Powered By Aloha What are thumbshots?

Hawaiian MusicIsland reliable mail-order

Hawaiian Music Hawaiian Music Keola'sNahenaheNet Site the premiere site for local music, including links, news reports and a discussion board Auntie Maria's Hawaiian MusicIsland reliable mail-order service, concert information and a searchable resource for all in-print local recordings TaroPatch Network with a friendly and informative discussion board The Ballad of Jeremy Harris Darlene Ahuna Ale'a Nathan Aweau Kapono Beamer Keola Beamer Ikaika Brown BobBrozman Sonny Chillingworth Sonny Ching Coconut Joe Martin Denny Mackey Feary Memorial Site Gordon Freitas Maila Gibson AmyHanaiali'i Gilliom UluwehiGuerrero Hau'ula Raiatea Helm Daniel Ho Don Ho Don Ho's Shock the Monkey on Andy Bumatai's site Ho'okena Sol Ho'opi'i Bobby Ingano Barney Isaacs Willie K Ledward Kaapana LedKaapana.com Mike Ka'awa Robi Kahakalau (a fan site) Kawika Kahiapo George Kahumoku Jr. Moses Kahumoku Dennis Kamakahi Kekuhi Kanahele Raymond Kane Kapena Henry Kapono Keahiwai Bryan Kessler Kilinahe Ozzie Kotani The Krush George Kuo Leonard Kwan Arthur Lyman TheMakaha Sons Makana Wayne Harada's article about Makana's new CD Maunalua Na Leo Pilimehana Na `Oiwi King Bennie Nawahi Olomana Opihi Pickers Gabby Pahinui James Bla Pahinui Cyril Pahinui Martin Pahinui Pai'ea Tribute to Dennis Pavao Keali'iReichel World Sound Music: Keali'i Reichel Jesse Rivera Royal HawaiianBand Owana Salazar Jake Shimabukuro (Official Site) Jake Shimabukuro John Berger's Star-Bulletin feature on Jake Shimabukuro Don Tiki Matt Catingub Danny Couch [Danny's Official Fan Site] Ken Emerson Justin Harold Kama, Jr. Matt Yee 7 Degrees North Freshly Squeezed The Hula Monsters Island Riddim Band The SingingMongooses Soulflower Sunburn Aloha Plenty Ryan "Wink"Nomura's Song Archive Stevo's HawaiianMusic Guide Hawaiian MusicResources nativemusic.com on the Big Island database of Hawaiian songs collected by Amy K. Stillman Mirror of the elusive huapala.org site: Hawaiian Music and Hula Archives Hawaiian Chants: Mele of Antiquity The Hula Pages Hula, Hawaii's Art and Soul Virtual Festival: Hula in Hawaii 2002 Merrie Monarch Festival Snapshots Listening to Hawaiian music on the Web: Hawaiian Music Machine KKCR, Hanalei, Kauai HawaiianRainbow.com Hula Hips MP3 Site Cord International, producersof the Vintage Hawaiian Treasures CDs Dancing Cat Records Flying Solo Music Melody Line Productions MoonRoom Records Mountain Apple QuietStorm Records Wa Nui Records Tropical Disc, Maui: HawaiianRecords, Online or Phone Orders BuyHawaiianMusic.com Tropic Isle Music and Gifts HARA: Hawaiian Academyof Recording Arts Hawaiian Music Hall of Fame and Museum Sugar Bar and Grill, Haleiwa Brudda Bu'sUkelele Site The Bounty Music Hawaii 'UkuleleGuide A Self Instruction Guide for the 'Ukelele from 1914 Hawaiian Instrument Designs Kamaka Koa 'Ukeleles KP 'Ukeleles Roy Sakuma 'Ukelele Strummers Hawaiian Steel GuitarAssociation John Ely's SteelGuitar Page Pedal Steel GuitarResources The Lap Steel Guitar Usenet: alt.music.hawaiian return to panther's cave manoa

Kauai HI

Kauai tourism - Kauai vacation reviews - Kauai vacations - TripAdvisor Kauai vacations - Kauai tourism Sign in • Sign up Home > United States > Hawaii > Kauai > Kauai Tourism Kauai tourism: Overview Hotels Flights Attractions Dining Deals Forums Maps, etc. All Kauai reviews Search (e.g., Kauai hotels, Las Vegas, Paris art museum) Kauai Kauai Overview All Kauai Reviews Kauai Hotels Flights to Kauai Kauai Deals Kauai Attractions Kauai Restaurants Kauai Forums Kauai Maps Kauai Discount Hotels Kauai Vacation Packages e-mail this page to a friend Traveler Reviews Write a review . What was your experience with Kauai? Tell others what's hot and what's not. Deals on Kauai Hotels Kuhio Shores Condos Whalers Cove Kauai Coast Resort at the Beachboy Grand Hyatt Kauai Resort and Spa Marriott's Waiohai Beach Club Wailua Bayview Outrigger at Lae nani Poipu Kapili Cliffs at Princeville Pali Ke Kua Suite Paradise Poipu Kai ResortQuest Waimea Plantation Cottages Kauai Beach Villas Princeville Resort Outrigger Kiahuna Plantation Hale Kua Embassy Vacation Resort Poipu Point Prince Kuhio Condominiums Makahuena at Poipu Castle Poipu Shores Marriott Kauai Resort & Beach Club ResortQuest Islander on the Beach Hanalei Bay Resort Suites Castle Kiahuna Plantation and Beach Bungalows Nihi Kai Villas Castle Kaha Lani Best Western Plantation Hale Suites Sheraton Kauai Resort Aloha Beach Resort Kauai Kauai Beach Hotel & Resort Ali'i Kai Resort Poipu Shores Puu Poa Resort Courtyard Kauai at Waipouli Beach Hale 'Aha Kauai Sands Hotel ResortQuest at Poipu Kai Pono Kai Resort Castle Lanikai Resort Hale Moi Cottages at Princeville Castle Hale Awapuhi Marc Hale Moi Cottages Sunset Kahili Condos More Kauai Hotels Inn Paradise Kauai Country Inn Bamboo Jungle House Poipu Plantation Resort Kauai Banyan Inn Kapaa Sands Regency Condominiums at Poipu Beach Kauai hotels: 1 - 20 Kauai hotels: 21 - 70 Kauai hotels: 71 - 120 Kauai hotels: 121 - 144 Read more Kauai tourism Kauai vacations - Kauai tourism Find Hotels Travelers Trust City: Check-in: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Check-out: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Price level: Currency: U.S. Dollar Euro British Pound Canadian Dollar Australian Dollar Swiss Franc Adults: 1 2 3 4 More options Currency: U.S. Dollar Euro British Pound Canadian Dollar Australian Dollar Swiss Franc Sponsored links * Kauai Travel Deals Kauai : Hotel Deals from $100 Expedia.com Don't just travel. Travel right! Kauai : Low Hotel Prices Made Easy Orbitz.com The faster, easier way to find the hotel you want. Just Orbitz and go! Kauai : Book Best Available Room. ClassicVacations.com Call 800-921-2680 to find your luxury travel specialist Kauai : Great Prices, Great Rooms hotels.com We Know Hotels Inside And Out. View Maps, Photos, Rates. Book Now! All results: View all 625 Kauai travel deals Airfare: Find deals on airfare to Kauai (arriving in Kauai Island, HI) Kauai Hotel Recommendations Other Destinations Find a great hotel based on web-wide popularity and coverage. 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Great hotel!," Jan 23, 2006 , A TripAdvisor Member Turtle Cove Suites: "Awesome Turtle Cove," Jan 22, 2006 , A TripAdvisor Member Worst Reviews Marriott Kauai Resort & Beach Club: "Wouldn't Stay Here Again!," Jan 21, 2006 , A TripAdvisor Member Brenneckes Beach Broiler: "DO NOT DO DINNER," Jan 19, 2006 , A TripAdvisor Member Read all Kauai reviews Our users are taking photos in Kauai! Here are their latest pictures: View all Kauai traveler photos Kauai Attractions and Dining Top Kauai Attractions: Na Pali Coast Kalalau Trail Waimea Canyon , Waimea Polihale State Park , Waimea Grove Farm Homestead , Lihue Kilauea Lighthouse Ke'e Beach Allerton Garden , Kalaheo Tunnels Beach Limahuli Gardens , Hanalei Click above or search for more attractions in your destination: -- all Kauai -- Koloa Lihue Princeville Top Kauai Restaurants: Hamura Saimin Stand , Lihue Hanapepe Bookstore Cafe & Espresso Bar , Hanapepe Caffe Coco , Kapaa Casa Blanca at Kiahuna , Poipu Kawayan , Lihue Hanamaulu Restaurant Teahouse & Aras Sushi Bar , Hanamaulu Barbecue Inn , Lihue Lighthouse Bistro , Kilauea Mermaids Cafe , Kapaa Tahiti Nui , Hanalei Click above or search for more restaurants in your destination: Select your destination Koloa Lihue Princeville Kauai Articles and Guidebooks SmartDeals From tips & tricks to rants & raves. Read the best sources and the most up-to-date reviews... 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Hawaiian Music Message Board

Sources of Hawaiian Sheet Music If you can't find the sheet music that you are looking for in the list of resources below, Stevosuggests that you post a message in either our Hawaiian Music Message Board and Classifieds or the alt.music.hawaiian newsgroup. Someone out thereis bound to have the music you are looking for. Sources for Ordering Sheet Music Hawaiian Music Island (Click on the 'Book Catalog' icon) The Keali'i Reichel Songbook Roy Sakuma's Treasury of Ukulele Chords Sheet Music Plus (Source of Hawaiian and other Sheet Music) Sun Hawk Sheet Music Store (Source of Hawaiian Slack Key and other Sheet Music) Online Lyrics and Chords Listings Cade's Hawaiian Lyrics & Chords Ducky's Hawaiian Sheet Music Page John Ely's Steel Guitar Web (includes lesson) Hawaiian Anthem Lyrics Hawaiian Independence Music Hawaiian Song Database by Amy K. Stillman Huapala - Hawaiian Music and Hula Archives IZ - The Man and His Music (Lyrics to Some of Brudah Iz's Best Songs) Keola Beamers Online Slack Key Lessons Lyrics from Iz songs Local Jams Sheet Music Site Only Solid Hawaiian Music Jumping Flea - Ukulele Sheet Music Polaka's Hawaiian Music Archive Robyn's Page of Hawaiian Lyrics and Chords songfile.com's Lyrics Database (Database with all types of music) Song Lyrics listing Travis's Island Music Travis' Island Vibrations Tropical Storm Hawaiian Lyrics and Chords Uke Muzik Wink's Hawaiian Lyrics & Chords Wongie's Music Page of Hawaiian Lyrics and Chords Return to Main Page Report broken links or send questions and comments to stevo@hawaii-music.com .

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