Hawaii rental Waikoloa Beach

Rentals Hawaii vacation rental - condo / house - Kihei - Maui Hawaii Wailea - Maui Hawaii Kaunakakai - Molokai Hawaii Poipu Beach - Kauai Hawaii Waikoloa - Hawaii Hawaii Makaha - Oahu Hawaii Kapalua - Maui Hawaii Punalu'u - Oahu Hawaii vacation condo or house rental Home Page = USA Vacation Rentals = Hawaii Vacation Rentals Rentals in Hawaii Vacation Rental Properties A new window will open for each individual rental property clicked on. (#) - pictures - availability calendar Vacation Property for rent in Hawaii include: (cities are added as listings become available) 2005-12-27  Kapalua - Maui Makaha - Oahu Waikoloa - Hawaii Kaunakakai - Molokai Poipu Beach - Kauai Wailea - Maui Kihei - Maui Punalu'u - Oahu Kapalua - Maui Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Kapalua - Maui Hawaii vacation rental Kapalua Ridge Oceanview Condo Ocean and Sunrise Views (3) Listing #100 Kapalua - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 4: Weekly Rate (USA Dollars): $1120.00 - $1330.00 Kaunakakai - Molokai Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Kaunakakai - Molokai Hawaii vacation rentals Luxury Oceanfront Condo Adults Only - No Smoking (3) Listing #146 Kaunakakai - Molokai Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 2: Weekly Rate (USA Dollars): 735 - 735 Kihei - Maui Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Kihei - Maui Hawaii vacation rental Sugar Beach Oceanfront Condo 5 Miles of Open Beach (1) Listing #198 Kihei - Maui Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): $875.00 - $1435.00 Kihei - Maui Hawaii vacation rentals Ground Floor Ocean Front Deluxe Condo with Master Suite Listing #71 Kihei - Maui Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): 826 - 1190 Kihei - Maui Hawaii vacation rental Nice Maui Beach Condo-$85+FUN Fab 1BR, slps 4, nr. #1 beach Listing #407 Kihei - Maui Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Daily Rate (USA Dollars): 85 - 125 Makaha - Oahu Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Makaha - Oahu Hawaii vacation rentals AFFORDABLE & BEACHFRONT MAKAHA Spectacular 180 Ocean View (3) Listing #255 Makaha - Oahu Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 2: Weekly Rate (USA Dollars): $795 - $945 Poipu Beach - Kauai Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Poipu Beach - Kauai Hawaii vacation rental Views of Spectacular Sunsets Beach Just a Short Walk Away (3) Listing #96 Poipu Beach - Kauai Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 4: Weekly Rate (USA Dollars): $975 - $1225 Punalu'u - Oahu Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Punalu'u - Oahu vacation rentals Hawaii Beachfront Rentals Oahu's North Shore in Punalu'u (3) Listing #121 Punalu'u - Oahu Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): $795. - $995. Waikoloa - Hawaii Hawaii vacation rental return to top of Hawaii page or return to state list of USA vacation rentals Waikoloa - Hawaii Hawaii rental Waikoloa Beach Resort OceanView Unit (3) Listing #215 Waikoloa - Hawaii Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $1050 - $1050 Wailea - Maui Hawaii vacation rentals return to top of Hawaii page or return to state list of USA vacation rentals Wailea - Maui Hawaii rentals Wailea Ekahi Village 20E Beautiful Beachfront Location (3) Listing #240 Wailea - Maui Accom:  1 Bedroom 2 Full Baths Condo Sleeps up to 5: Daily Rate (USA Dollars): $195 - $240 Wailea - Maui Hawaii vacation rental Wailea Ekahi Ocean View Condo Oceanfront Village (3) Listing #98 Wailea - Maui Accom:  1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): 1365 - 1540 Wailea - Maui Hawaii vacation rentals Wailea Ekahi Village Condo 20A 2 Bedroom Maui Owner Rental (3) Listing #405 Wailea - Maui Accom:  2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Daily Rate (USA Dollars): 335 - 390

Hawaiian Kingdom Government presently

Hawaiian Kingdom Government - Welcome Contact: interior@hawaiiankingdom.org Larsen Case on DVD Mini-Documentary & Booklet Order your copy now! The Chairman's Welcome Greetings and Aloha, Welcome to the website of the Hawaiian Kingdom Government presently operating within the occupied State of the Hawaiian Islands. Since the Spanish-American War, 1898, our Nation has been under prolonged occupation by the United States of America. Our web pages tell you about the range of activities carried out by the Hawaiian Government in developing our relations with the community of Nations in regards to the occupation and the profound economic benefits that arise from its exposure. Click here to download the Strategic Plan of the acting Council of Regency (208KB PDF document). The primary objective of the Hawaiian Kingdom Government is to expose the occupation of our nation within the framework of the 1907 Hague Conventions IV and V and our domestic statutes , and to provide a foundation for transition and the ultimate end of the occupation of the Hawaiian Kingdom. Article 43 of the 1907 Hague Convention IV mandates that the occupying government, being the United States of America, must administer the laws of the occupied State, being the Hawaiian Kingdom, and any deviation of this mandate is a violation of international law. Presently, the Hawaiian Islands reluctantly serves as the HQ's for the largest of the nine unified military commands of the United States armed forces in the world, U.S. Pacific Command (USPACOM). The American Journal of International Law , volume 95, issue 4 (Oct., 2001), pp. 927-933, recently published an article on the Larsen vs. Hawaiian Kingdom arbitration case. The authors concluded "Because international tribunals lack the power of joinder that national courts enjoy, it is possible—as a result of procedural maneuvering alone—for legitimate international legal disputes to escape just adjudication. For example, in Larsen, the United States commanded an enviable litigation posture: even though the United States admitted its illegal overthrow of the Hawaiian Kingdom, it repeatedly refused to consent to international arbitration." On September 21, 2001 Mr. Larsen agreed to terminate the proceedings against the acting government at the Permanent Court of Arbitration, on condition that the acting government intercedes on his behalf at the United Nations level. The Chinese Journal of International Law , volume 1, issue 2, (2002), pp. 655-684, also recently published an article on the Larsen vs. Hawaiian Kingdom arbitration case. The author of the article is an associate attorney with a Swiss International law firm. Dr. Matthew Craven, Reader in International Law, from the University of London, SOAS, authored a Legal Opinion for the acting Government. Download a portion of the brief on the Continuity of the Hawaiian Kingdom (PDF), which provides a juridical analysis of the history of the Hawaiian state within the framework of international law. On July 5, 2001, the Hawaiian Kingdom Government filed a Complaint Against the United States with the Security Council of the United Nations regarding the United States' occupation of the Hawaiian Islands. The entire Civil Code and Penal Code of the Hawaiian Islands has been provided on this site, to assist those researching domestic law. In order to assist individuals of foreign ancestry here in the country and abroad in determining their Hawaiian nationality, the Hawaiian Kingdom Government is publishing on our web site sections of the Registry of Naturalized Subjects (c. 1840-1893) and the Registry of Denizens (c. 1840-1893) from the Hawai'i archives. Our Info for Nationals section contains information on citizenship and naturalization, along with essays regarding Hawaiian nationality, the relationship between the Hawaiian Kingdom and the United States, the fake revolution of 1893, and other common questions. As an added feature we have included a slide show presentation entitled " Hawai'i's Road to International Recovery ." The presentation has 65 slides which take you from the international relations of the Hawaiian Kingdom in the 19th century to the Complaint filed in the United Nations Security Council on July 5, 2001. I hope that you will find the information you require here. Please feel free to contact us by email should you require further assistance. Me ka 'oia'i'o (Sincerely), David Keanu Sai Chairman of the Council of Regency, Acting Minister of Interior Acting Council of Regency P.O. Box 2194 Honolulu, H.I. 96805-2194 Email: interior@hawaiiankingdom.org Welcome || Political History || System of Government || Constitution & Statutory Laws National Symbols || International Treaties || Land System || U.S. Occupation Government Re-established || International Proceedings || Info. for Nationals This page is located at: http://hawaiiankingdom.org/

lahaina nights Search for

Aloha-Hawaii.com: Lahaina Nights January 2006 | aloha-hawaii.com : maui : dining & entertainment :lahaina nights Search for articles: Within this site All of Hawaii MAUI Brilliant sunrises and sweet symphony sounds. Idyllic rain forests and lavish...>> MAUI CHARTERS Maui Classic Charters is an adventure snorkel charter boat company that...>> MAUI BASKETBALL For one action-packed week each November, Maui is the center of the basketball...>> MAUI WEDDINGS Getting married? Few places on Earth celebrate nuptials quite like the island...>> MAUI SHOPPING Maui is known for many things: glorious Haleakala sunsets; sun-kissed beaches;...>> January 2006 | http://maui.aloha-hawaii.com / dining /lahaina+nights/ Time Lapsed image of Front street Lahaina LAHAINA NIGHTS: WHERE THE ACTION IS Author: Lance Tominaga Admittedly, Maui isnt known for its nightlife. The seaside town of Lahaina , however, may be the islands notable exception. From rowdy sailors during the whaling era to modern-day stage productions, Lahaina has always been a bustling center of activity. In Lahaina, the fun heats up when the sun goes down. Front Street, the towns main thoroughfare, is a great place to catch the sunset, grab a bite to eat, enjoy an ice-cold brew or simply "kick back" and watch the colorful parade of people passing by. Front Street is also a window shoppers paradise, with more than a hundred shops and galleries to explore. Whats more, every Friday is "Art Night" in Lahaina, where visitors can take in special gallery shows, artist demonstrations, refreshments and entertainment. Lahaina has been dubbed "The Art Capital of the Pacific" because it has more art galleries per capita than any other town in America. A free map of participating galleries is available at the Lahaina Visitor Center. Best of all, everythings free! One of the hottest shows in all of Maui is Ulalena , a 75-minute musical extravaganza performed five nights a week at the 684-seat Maui Theatre. Since its debut in the summer of 1999, Ulalena has garnered numerous awards, including "Best Show of the Year" at the statewide Hawaii Music Awards. National Geographic Traveler describes the show as "a Cirque du Soleil-like" presentation of Hawaiian mythology and magic that weaves lighting, dance, costume and music into an entertaining theatrical experience." Be sure to check out Mauis special events calendar to preview the latest Lahaina happenings. Some of the towns more lively annual events include the Chinese New Year Celebration (January or February), Old-Fashioned Fourth of July fireworks show, A Taste of Lahaina (September), Aloha Festivals Hoolaulea (October) and Holiday Lighting of the Banyan Tree (December). And of course, Lahaina doesnt get any wilder than on October 31st, when more than 30,000 revelers descend on Front Street to take part in "Halloween in Lahaina." This Mardi Gras-style event features a childrens costume parade, food booths, games, crafts, live music and dancing. Its the biggest (and wildest) party on Maui. ©2003-2004 Media-HI, Inc. All rights reserved. HELPFUL RESOURCES Maui Weather Lahaina Map | Email Friend | MORE FEATURED ARTICLES: > Diving Hawaii > Haleakala > Maui Golf > Maui > Hike Haleakala > Maui Basketball > Molokini > Arts & Cultu > Road To Hana > Maui Weddings MAUI POSTER Order a charming Maui poster suitable for framing. POIPU, KAUAI!! Great Deals & Fabulous Places On Kauai's Sunny Side!! POIPU, KAUAI!!! BEST MAPS Get Around Hawaii with 32 Detailed Maps of All Islands TAKE A SAFARI! Visit Safari Helicopters and take a turn at the controls of a virtual helicopter... 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 . -- --

Hawaiian Music IRH-Amazon Books

Simply the most Hawaiian Music. Pull This Down and Wander Site in frames Listen Live page Making Donations Those who gave Sponsors Our email list Chat & Messages Speak Out! Requests Contact Info Surf Hawai`i Weather Buy Hawaiian Music IRH-Amazon Books Mother Ship (H4) Press to see what's playing Windows Media 20k Stereo Welcome to Listener Supported Internet Radio Hawai`i! Please visit our Donations Page and make one. Make a monthly donation and you'll be sent a special Monthly Donor's Only page where you listen and enjoy our 4 camera webcam system and a Recently Played Page making it easier for you to know what Hawaiian Music to buy from our friends at BUYHAWAIIANMUSIC.COM - see button left of page. More info below right. Donate Here ! buyhawaiianmusic.com If you don't see what you want listed, ask for it. Chris can get 'um. New - Older Photos here See Special Projects here Wanna Learn Hawaiian? Check this out. New Hawaiian Language Electronic Library Online Control Spam and help IRH too! SpamFire is what I use to weed out over 400 pieces of Spam every day and now it is available for Mac & Windows Users! I use it. It works. Before You Fly Webcaster Alliance Hawaiian Musicians can help out here . Some have helped already here . Special projects here The Fight to Stay Alive 2005 - Please Contact your reps and ask them to support legislation to resolve unintended consequences of the Webcasters Act. Latest eMails and Office numbers are at Congress.org Our IRH webcam page now features 4 cameras all peeking outside of the IRH studio. Help us out with a Monthly Donation and you get access to the Monthly Donor's Page with enhanced Playlist features and access to the now 4 Cam, webcam page..... IRH Tees 'n Stuff Tropical Kine Stuffs! Desktop Fotos 1! Desktop Fotos 2! Some of Your Websites TikiSteve.com TheSandalman.com Howard Bartlett Jason Cook panzo.org Dennis Peterson's HawglyDavidson.com theVirtualBarAndGrill.com R.J. Allison My Dad robertkabbett.net Wednesday! Well, so much for my optimism for the year. I heard you saying yesterday that you had only received about one third of what was needed in the way of donations for the month. I can’t imagine your frustration. You work so hard providing a site where people from the world over may drop in and enjoy a slice of paradise. In a time where we are willing to pay significant amounts to have cable or satellite television in our homes, folks now paying to listen to the likes of Howard Stern on satellite radio and we pay for some type of computer bandwidth to send jokes by e-mail, why not give a few bucks a month to keep something as beautiful as IRH alive? As long as you are here, you’ll have our donations. Take care Rab. Greg and Pat Roberts A new camera is enabling me to show you more realistic views of our Hawai'i. Above, Friday morning's sunrise as seen off the garage roof just outside our studio. More below - all shot Friday 1/20/06. I think this camera is gonna work out ;) Kahala Beach to Koko Head. Triangle Park, Kahala-Kaimuki. Inside Diamond Head Crater. Makapu'u. Waimanalo to Kailua. Monday morning's sunrise at 6:50 a.m. HST. The Monster Sea-Based X-Band Radar Dome you may have read or heard about is at Pearl Harbor. It arrived for a paint job last week. it caused quite a stir as it came into view from around Diamond Head unannounced last Monday. I saw it last Tuesday from atop Aiea Heights and wandered down to get closer and ended up down near the Arizona Memorial Museum. It's home port is Adak, Alaska and it will keep the western skies under surveillance when it goes into operations in the Aleutians soon. From a church parking lot you can see this large dome thing is docked down at Pearl. I got down closer to the X-Band and you can see it is loaded atop the 736-foot semisubmersible ship M/V Blue Marlin. I took this shot from the launch ramp down by the Arizona Memorial Museum. The USS Missouri and the Arizona Memorial from the lawn at the Arizona Museum. The new Ford Island Bridge from the lawn of the Museum. The plaque - lower left reads: "Anchor raised from the hulk of the U.S.S. Arizona. Cast in Chester, Pennsylvania 1911. Weight 49,585 pounds. One of many floral pictures captured by Amelia on her hike. Steps along the Maunawili Demo Trail - photo by Amelia Abbett, who is now back at Penn State after her Christmas vacation at home here in Kailua. More photos from Amelia's adventure to come. To follow below, some pictures from my adventure to Arizona. Press the small photo and a big one will open in a new browser window. Carol Schaub writes: I'm so sorry to hear that the station is in need again. Frankly, I don't understand the thinking of some of your listeners. The same people who wouldn't blink at spending $3.50 or more daily on a specialty coffee, can't seem to come up with a piddling donation of $25 a month to support the music that gives them so much pleasure. Even if they listen only twice a week, it comes out to a contribution of a mere $3 and change each time they listen. Now we both know that most people listen much more often than that – so it's even cheaper, especially when you consider all the hours that they listen. In any case, I'd like to contribute double my usual this month, and to thank you once again for all you do so that we, your listeners, may experience a piece, and the peace, of the islands. Happy Holidays to you and your family. I hope that this month your listeners will reciprocate and acknowledge just how important Hawaiian music is in their lives. May the new year bring you health, happiness and peace of mind. Aloha, Carol Listeners Ron & Madeline Speak Out. I read your article this morning about the correspondence between you and " Joel ". And having been a supporter of IRH for years continuously, I feel I have a certain right to respond to the matter in question. , Listeners are being urged to donate in order to keep IRH alive and running without you having to beg and plead each month to help out. That being said, by offering 'free' access in the beginning, until IRH had grown to an overwhelming audience of such proportions that it became evident that help was needed in the way of monthly donations. It thus became an absolute necessity in order for IRH to live on because of its own success. Consequently, listeners such as "Joel" are unfortunately just one of many of hundreds if not thousands, of cheapskates that think it is their god given right to take and not give in return just because something is there for the taking. What they don't understand is, is that it is not there for the taking, but for the enjoyment. The listening enjoyment of having a piece of Hawaii there within arms reach . A piece of Hawaii that a guy by the name of Robert Abbett provides for each and every one of us. For those of us who have been to Hawaii one time or many many times, it is a way to re-connect back to that little piece of heaven on Earth. For those who have never been there and only wish they could be, it is a way for them to be there without having to actually be there bodily but in spirit. In any event, the 'little radio station that could', from a house in Kailua Hawaii, needs all our support. If you don't believe it, turn it off and go put on your FM radio and listen to some BS music and a bunch of nonsense commercials for awhile. Maybe then you'll realize how much having Internet Radio Hawaii means to us all. Ron & Madeline Wilson Valrico, Florida Da Mokes, or more properly the Mokulua islands sit off of Lanikai beach. The island to the left is Moku Nui. To the right is Moku Iki. Both are bird conservation areas. You may land and visit the beach on Moku Nui during the day but you are not supposed to land at all on Moku Iki. Landing on and paddling out from Moku Nui can be very tricky and in fact deadly. Waves from both sides of the island wrap around the front and slap together as you make your approach. As happened on Monday 12-05-05 one can be swamped or turtled coming off the beach. A visiting reservist lost his life when that happened. Moku Nui island off Lanikai. Another shot of the Mokulas off of Lanikai. Ever see Kite Aerial Photography? Check out some shots of Haleiwa here . Mahalo to Tom Garber for sharing. Our family has given - how about yours? Press the graphic to go the Red Cross Website . Beware of Spam from sunspots.us - Roadrunner Security sent me an email Monday 8/29/05 indicating that someone in Seattle (not our friend Dennis Peterson) is using my domain irh.com as an "Ad" on spam about visitor destinations and to solicit business for their businesses and rental properties listed at sunspots.us. I know who this person is and I have spoken with roadrunner and some other folks about it. Should you ever get an email other than a personal thank you for your donation or an answer to a question, or a listener page update from irh.com or one of my other addresses then you can be sure it is not from here nor from me. We are currently being included as an "advertiser" via a link on the bottom of someone else's spam without my permission or previous knowledge. I do not spam, I have never spammed and if I did I certainly would not offer you relief from spam by suggesting you try Spamfire like I use - see the Spamfire info to the left. This person is a disgruntled wanna-be-partner who approached me several years ago about partnering up but never got it together (Thank God!). He also sends me $20 bills every once in a while and asks if I am still mad about all the wasted time and energy he caused. I always just mail the twenties back. I sent back his most recent $20 a few months ago and asked that he not call, write or even think of doing either ever again and this is apparently how he responds. This person and his employees even listed several other sites in closing their email as if to make it look like we were all buddies of his. "P.S. If you can't go right away, click below to enjoy some Hawaiian tunes www.kealiireichel.com/ www.e-hawaii.com/iz/izbook/izbook_98-09.htm www.makahasons.com/ www.IRH.com (Internet Radio Hawaii)" I am sure that Keali`i, the Makaha Sons and most certainly my dear friend the late Israel Kamakawiwo'ole would never wish to have their sites or themselves nor their music associated with this person and his spam and business practices. It is very obvious that he simply does not understand the concept of Aloha and has some sort of major screw loose somewhere. One listener wrote me about his troubles with this fellow and how the folks in Washinton State call him "No-Pay" as he never honors committments and seems to forget to pay his bills. Anyhow, again, IRH.com does not spam nor advertise on other's email - period. I do not engage in spamming, have never spammed and never will. You can be assured of that. Should you ever get such an email please forward it to me and I will make sure the proper authorities are again alerted. Mahalo! Rabbett Runs here daily. Your hosts Joel Block & Deborah Byrd always have something intriguing to tell us about our Earth & Sky. I hope you'll enjoy it as much as I do. Please support these fine Hawaiian Artists! Most are available thru our affiliate link with BuyHawaiianMusic.com Special Mahalos to Dennis & David Kamakahi, Mike Kaawa, Keali`i Reichel & Fred Kraus, Iopa Maunakea - Bruddah Kuz, Pali, Bob Rogers ( Coconut Joe), Ku`uipo Kumukahi, Wiki Waki Woo, Keola Beamer, Bill Wynne (no cd yet), Monkeypod Records , Moloka`i, including artists Darrell Labrado, Sterling Kalua and all songs and artists who appear on "Moloka`i Now," Sonny Ching, Na `Oiwi, John Keawe, Leokane Pryor & Weldon Kekauoha, Neosproductions and the Moonlighters ! Mahalo to ALL these folks! Internet Radio Hawai`i is a service of Hot Spots Hawai`i, Inc. © 2005 Saturday morning I was up on Makakilo early for a work appointment. I caught pre-dawn on the way up and sunrise on the way down the hill. Pre-dawn off of Makakilo. Sunrise as seen from Makakilo. Diamond Head Sunrise. Makakilo Hillside bathed by the early morning sun. Santa blessed our Daughter Amelia with a new digital camera for Christmas and on January 4th she and friends went for a hike along the Maunawili Demo Trail from Waimanalo to Maunawili. Over the next few weeks I'll post some of the photos she took from that hike on the page here. Below plants on plants. Parasitic plants grow upon another along the trail. One of many floral pictures captured by Amelia on her hike. Steps along the Maunawili Demo Trail - photo by Amelia Abbett, who is now back at Penn State after her Christmas vacation at home here in Kailua. More photos from Amelia's adventure to come. Christmas Morning Bike Ride Slide Show. Choose BIG SCREEN or SMALL SCREEN Dawn Christmas Day 2005. Sunrise 12/23/05 in Kailua - press for the desktop photo. Ginger grows up near the Pali Lookout. Kane'ohe wakes up. I shot this off the H3 on the way to work Thursday morning December 15th at 7:45 a.m. HST. bath in sunlight is part of the Ko'olau mountain range. "Cool Mauka Cams" http://mkwc.ifa.hawaii.edu/current/cams / http://www2.keck.hawaii.edu / http://www.ifa.hawaii.edu/ Older posts and pictures are now here - IRH Photos, Links and Stuff for your amusement. See this logo? This is an icon for Firefox, the new browser from Mozilla.org . It's free to try and a great way to replace Explorer. I encourage you to purchase an upgrade and support the project if you find it works for you. Somewhere over the rainbow... November 17th, 2003 we said Aloha to Ziggy, our beloved dog. The following Tuesday was very hard for me. Every time I walked through the kitchen ( where Zig lived under the table) or through the big room where she hung out sprawled across the cool tile floor, I missed her terribly. My friend is no where to be seen. I'm crushed. I am so very much alone. Ziggy passed on over the rainbow at around 1 pm HST Monday afternoon at home in her bed under the careful hands and watchful eyes of her vet, an assistant and yours truly. I held her head in my hands and told her how good she was and how much I loved her, over and over. Ziggy was an angel in the body of a female white shepherd who kidnapped all our hearts and quickly became a member of our family. She was 13. Strangely enough, after glancing through her records it appeared that our first visit to the Vet was on Christmas Eve, 1990 and she was listed as being six weeks old. So although I don't remember the date because I wasn't there, she was born right around this part of the month of November. Ziggy was one of the smartest animals I have ever known. She learned tricks and how to use dog doors with ease and loved to play ball! She could catch incredible bounces and when younger would play and chase the darn thing for hours on end. She was obedient to a fault. She would come over and console us when we were down and had an amazing smile that would brighten any gray day. She was a great guard dog but did not just go outside and bark for the sake of barking. She came on command, she came with hand signals, she came to me sometimes with just a thought. Ziggy was a bit annoyed by our recent construction and hated the thumping noises most. She'd often retreat to the quiet of the bathroom in the old house but, she greeted all the carpenters every day with a wag, a sniff and a lick. I'm so glad she got to enjoy the big new room downstairs. I'm sorry she wasn't capable of making it up the 14 steps to the new studio. She would have dug it. I swear, she liked Hawaiian music. I left a radio on all the time in the new bathroom downstairs and I caught her groovin' on more than one occassion. You could tell. It was that special look on her face. Sheer bliss. She really liked Gabby and would react with recognition whenever she heard me rattling on about something or doing a promo. Ziggy went over the rainbow with dignity and class and a full belly of her favorite rawhide treats, a freshly brushed coat of gleaming white fur and a flood of love from a several hour petting and hangin' out session we enjoyed Monday. We also played drop catch with the ball and she never missed, even through pretty heavy cataracts. Dr. Caspar, who she greeted by jumpin' up and wobblin' over to and then licking excitedly, said she also apparently was beginning to suffer liver malfunction as her belly was filled with liquid. That made me feel better about my decision and bad too because maybe I should have done something last week. It was, without a doubt, the hardest decision I have ever made in my life. I agonized over it for the past couple months but finally, Monday with her condition deteriorating rapidly, I decided to call in the Vet. I did this for my dearest and very very best friend who was having real problems with advanced arthritis in her back legs and was hardly able to get around anymore. We exhausted all the heroics - pain pills, pain receptor inhibitors, powder and liquid glucosamines, steroids and prayers. Ziggy resting in the garage early Monday by her Big Water. My Mom and I talked Monday - (she is the dog queen and has a couple grand champions to her credit!) and she mentioned that there is a point where the human tends to go too far to keep the dog around. I didn't want to do that to her and as it turned out what with the liver disfunction and all I guess our timing was bless-ed. We love You Ziggy! We always will. We hope to play with you again one day on the other side of the rainbow.

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