THE QUEENS HEALTH SYSTEMS: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: THE QUEENS HEALTH SYSTEMS (EIN 99-0238120)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-09
IRS object ID: 202421309349304642
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R
Affiliated Group Attachment

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-09T17:44:11-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ERNST & YOUNG US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	370 17TH STREET SUITE 4800	AddressLine1Txt
City	DENVER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	990238120	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE QUEEN'S HEALTH SYSTEMS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% CLINTON YEE	InCareOfNm
Business Name Control	QUEE	BusinessNameControlTxt
Phone	8085389011	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1301 PUNCHBOWL STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAUL MCDOWELL	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8085389011	PhoneNum
Signature	2024-05-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAUL	PersonFirstNm
Person Last	MCDOWELL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANDREW JAMESON	PreparerPersonNm
PTIN	P01894820	PTIN
Phone	7209314000	PhoneNum
Preparation	2024-05-02	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JILL HOGGARD GREEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1301 PUNCHBOWL STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$364,389,939	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.QUEENS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1985	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	TO SUPPORT, PROMOTE AND MAINTAIN THE AFFILIATE CORPORATIONS OF QUEEN'S HEALTH SYSTEMS AND TO PROMOTE, SUPERVISE AND CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES.	ActivityOrMissionDesc
Voting Members Governing Body	22	VotingMembersGoverningBodyCnt
Voting Members Independent	18	VotingMembersIndependentCnt
Total Employee	1000	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$130,783	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$52,036,350	PYContributionsGrantsAmt
CY Contributions Grants	$29,549,723	CYContributionsGrantsAmt
PY Program Service Revenue	$190,522,857	PYProgramServiceRevenueAmt
CY Program Service Revenue	$194,245,774	CYProgramServiceRevenueAmt
PY Investment Income	$32,578,065	PYInvestmentIncomeAmt
CY Investment Income	$31,417,603	CYInvestmentIncomeAmt
PY Other Revenue	$1,702,344	PYOtherRevenueAmt
CY Other Revenue	$2,640,302	CYOtherRevenueAmt
PY Total Revenue	$276,839,616	PYTotalRevenueAmt
CY Total Revenue	$257,853,402	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$107,245,497	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$112,787,225	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$86,162,063	PYOtherExpensesAmt
CY Other Expenses	$87,724,350	CYOtherExpensesAmt
PY Total Expenses	$193,407,560	PYTotalExpensesAmt
CY Total Expenses	$200,511,575	CYTotalExpensesAmt
PY Revenues Less Expenses	$83,432,056	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$57,341,827	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,268,219,966	TotalAssetsBOYAmt
Total Assets EOY	$1,572,596,268	TotalAssetsEOYAmt
Total Liabilities BOY	$1,055,836,661	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,295,885,972	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$212,383,305	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$276,710,296	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO SUPPORT, PROMOTE AND MAINTAIN THE SUBSIDIARY AND AFFILIATE CORPORATIONS OF THE QUEEN'S HEALTH SYSTEMS AND TO PROMOTE, SUPERVISE, AND OTHERWISE CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$168,512,366	ExpenseAmt
Revenue	$196,577,478	RevenueAmt
Desc	THE QUEEN'S HEALTH SYSTEMS ('QHS') IS THE PARENT COMPANY OF THE QUEEN'S MEDICAL CENTER ('QMC'), QUEEN EMMA LAND COMPANY ('QEL'), QUEEN'S DEVELOPMENT CORPORATION ('QDC'), MOLOKAI GENERAL HOSPITAL ('MGH'), QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ('NHCH'), QUEEN'S UNIVERSITY MEDICAL GROUP ('QUMG') AND VARIOUS OTHER HEALTHCARE RELATED ENTITIES (COLLECTIVELY REFERRED TO AS 'QUEEN'S'). SEE SCHEDULE O FOR MORE INFORMATION.	Desc
Total Program Service Expenses	$168,512,366	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (true)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1060	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	1000	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	Yes (true)	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	22	GoverningBodyVotingMembersCnt
Independent Voting Member	18	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CLINTON YEE	PersonNm
Phone	8085389011	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1301 PUNCHBOWL STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
JILL HOGGARD GREEN
PRESIDENT/CEO	31.0	34.0	Yes (X)	Yes (X)	$1,709,743	$0	$284,902
WHITNEY LIMM MD
SENIOR VICE PRESIDENT	47.0	13.0		Yes (X)	$1,218,267	$0	$61,755
JASON CHANG
COO - PART YEAR, EVP	23.0	32.0		Yes (X)	$0	$951,232	$131,335
PAUL MCDOWELL
TREASURER/CFO	15.0	50.0		Yes (X)	$842,247	$0	$128,759
ERIC MARTINSON
VP/CIO	37.0	23.0		Yes (X)	$836,082	$0	$129,398
KAZUMA NAKAGAWA MD
TRUSTEE	3.0	52.0	Yes (X)		$0	$849,557	$24,783
ROWENA BUFFET TIMMS
EVP/CAO	50.0	0.0			$743,241	$0	$117,997	Yes (X)
JOHN NITAO
SECRETARY/GENERAL COUNSEL	51.0	4.0		Yes (X)	$688,209	$0	$111,936
TODD ALLEN MD
SR VP & CHIEF QUALITY OFFICER	50.0	0.0			$633,696	$0	$90,015	Yes (X)
GERARD AKAKA
VP - NATIVE HAWAII AFFAIRS	50.0	0.0			$633,556	$0	$61,457	Yes (X)
BERNADETTE MERLINO
VP - AMBULATORY SERVICES	50.0	0.0			$622,790	$0	$53,529	Yes (X)
CYNTHIA KAMIKAWA
VICE PRESIDENT	1.0	54.0		Yes (X)	$563,181	$0	$48,453
NALEEN ANDRADE
EVP - NATIVE HAWAIIAN HEALTH	50.0	0.0			$588,437	$0	$8,473	Yes (X)
DARLENA CHADWICK RN
EVP & QHS COO	41.0	14.0		Yes (X)	$0	$486,471	$67,786
JANICE KALANIHUIA
VICE PRESIDENT	1.0	54.0		Yes (X)	$376,082	$0	$59,886
MICHEL RICCIONI
FORMER OFFICER	0.0	0.0			$376,796	$0	$0		Yes (X)
NADINE TENN SALLE MD
TRUSTEE	3.0	51.0	Yes (X)		$0	$337,610	$5,122
SHARLENE TSUDA
FORMER OFFICER	0.0	0.0			$285,577	$0	$6,974		Yes (X)
CLINTON YEE
ASSISTANT TREASURER	10.0	45.0		Yes (X)	$230,971	$0	$44,261
KATHLEEN MAH MD
TRUSTEE	3.0	50.0	Yes (X)		$0	$190,402	$22,047
PATRICK CHING
TRUSTEE	3.0	1.0	Yes (X)		$0	$0	$0
KYLE CHOCK
TRUSTEE	2.0	2.0	Yes (X)		$0	$0	$0
PETER HALFORD MD
TRUSTEE - PART YEAR	1.0	1.0	Yes (X)		$0	$0	$0
KEAWE KAHOLOKULA PHD
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
KAMANI KUALA'AU
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
KRISTI LEFFORGE
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
ROBERT MOMSEN
TRUSTEE - part year	1.0	2.0	Yes (X)		$0	$0	$0
CAMERON NEKOTA
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
THOMAS PRISELAC
TRUSTEE	3.0	1.0	Yes (X)		$0	$0	$0
ALLEN UYEDA
TRUSTEE	3.0	1.0	Yes (X)		$0	$0	$0
JENAI WALL
TRUSTEE/CHAIR	6.0	3.0	Yes (X)	Yes (X)	$0	$0	$0
C SCOTT WO PHD
TRUSTEE - PART YEAR	2.0	1.0	Yes (X)		$0	$0	$0
JIM YATES
TRUSTEE	3.0	1.0	Yes (X)		$0	$0	$0
GARY CAUFIELD
TRUSTEE - PART YEAR	2.0	1.0	Yes (X)		$0	$0	$0
SHAWN MALIA KAKA'IAUPUNI PHD
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
A CATHERINE NGO
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
SUSAN YAMADA
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
MARY G BOLAND DRPH RN
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
MICHAEL BRODERICK
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
MEREDITH CHING
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
SCOTT SEU
trustee	2.0	1.0	Yes (X)		$0	$0	$0
ROBERT DEAN
TRUSTEE	1.0	2.0	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$10,348,875	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$2,815,272	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,458,868	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	225	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
VISTA STAFFING SOLUTIONS INC
2800 EAST COTTONWOOD PARKWAY STE 4	COTTONWOOD HEIGHTS	UT	84121	MEDICAL SERVICES	$9,311,589
HAWAII RESIDENCY PROGRAMS
1356 LUSITANA STREET 510	HONOLULU	HI	96813	MEDICAL SERVICES	$11,564,600
PROLINK HEALTHCARE LLC
4600 MONTGOMERY ROAD STE 300	CINCINNATI	OH	45212	MEDICAL SERVICES	$39,213,938
SODEXO INC AND AFFILIATES
2465 CAMPUS ROAD	HONOLULU	HI	96822	MANAGEMENT SERVICES	$8,657,769
GATESIDE INC
522 AHUI STREET	HONOLULU	HI	96813	CONSTRUCTION SVCS	$12,026,730

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	187	CntrctRcvdGreaterThan100KCnt
Related Organizations	$26,720,396	RelatedOrganizationsAmt
Government Grants	$151,568	GovernmentGrantsAmt
All Other Contributions	$2,677,759	AllOtherContributionsAmt
Noncash Contributions	$1,480,183	NoncashContributionsAmt
Total Contributions	$29,549,723	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SUPP SVCS TO TAX-EXEM AFF	Desc
Business	561000	BusinessCd
Total Revenue Column	$194,245,774	TotalRevenueColumnAmt
Related Or Exempt Func Income	$194,245,774	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$194,245,774	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,708,897	TotalRevenueColumnAmt
Unrelated Business Revenue	$130,783	UnrelatedBusinessRevenueAmt
Exclusion	$31,578,114	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$106,245,243	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$106,536,537	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$291,294	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$291,294	TotalRevenueColumnAmt
Exclusion	-$291,294	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RETURN ON CAPITAL	900099	$308,598	$308,598
CARELINK REVENUE	900099	$1,780,919		$1,780,919
CREDIT CARD REBATES	900099	$315,079		$315,079

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$235,706	TotalRevenueColumnAmt
Related Or Exempt Func Income	$235,706	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,640,302	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$257,853,402	TotalRevenueColumnAmt
Related Or Exempt Func Income	$196,577,478	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$130,783	UnrelatedBusinessRevenueAmt
Exclusion	$31,595,418	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$6,453,584	TotalAmt
Program Services	$5,485,546	ProgramServicesAmt
Management And General	$968,038	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$82,332,416	TotalAmt
Program Services	$69,982,554	ProgramServicesAmt
Management And General	$12,349,862	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$6,328,127	TotalAmt
Program Services	$5,378,908	ProgramServicesAmt
Management And General	$949,219	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$11,786,905	TotalAmt
Program Services	$10,018,869	ProgramServicesAmt
Management And General	$1,768,036	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$5,886,193	TotalAmt
Program Services	$5,003,264	ProgramServicesAmt
Management And General	$882,929	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,625,787	TotalAmt
Management And General	$1,625,787	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$561,690	TotalAmt
Management And General	$561,690	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$64,463	TotalAmt
Management And General	$64,463	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$74,253	TotalAmt
Management And General	$74,253	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$25,090,782	TotalAmt
Program Services	$21,327,165	ProgramServicesAmt
Management And General	$3,763,617	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$511,478	TotalAmt
Program Services	$434,756	ProgramServicesAmt
Management And General	$76,722	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,821,045	TotalAmt
Program Services	$1,547,888	ProgramServicesAmt
Management And General	$273,157	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$25,050,419	TotalAmt
Program Services	$21,292,856	ProgramServicesAmt
Management And General	$3,757,563	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$9,204,158	TotalAmt
Program Services	$7,823,534	ProgramServicesAmt
Management And General	$1,380,624	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$345,558	TotalAmt
Program Services	$293,724	ProgramServicesAmt
Management And General	$51,834	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$741,640	TotalAmt
Program Services	$630,394	ProgramServicesAmt
Management And General	$111,246	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$294,107	TotalAmt
Program Services	$249,991	ProgramServicesAmt
Management And General	$44,116	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$12,708,171	TotalAmt
Program Services	$10,801,945	ProgramServicesAmt
Management And General	$1,906,226	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$578,711	TotalAmt
Program Services	$491,904	ProgramServicesAmt
Management And General	$86,807	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
RECRUITING & RELOCATION	$603,338	$512,837	$90,501
MARKETING	$2,717,456	$2,309,838	$407,618
UBIT	$2,000	$1,700	$300
REPAIRS & MAINTENANCE	$2,294,395	$1,950,236	$344,159

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,434,899	TotalAmt
Program Services	$2,974,457	ProgramServicesAmt
Management And General	$460,442	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$200,511,575	TotalAmt
Program Services	$168,512,366	ProgramServicesAmt
Management And General	$31,999,209	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$453,299,882	BOYAmt
EOY	$167,440,469	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$23,871	BOYAmt
EOY	$1,414,776	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$40,211,445	BOYAmt
EOY	$61,319,445	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$4,289,136	BOYAmt
EOY	$5,400,005	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,345,669	BOYAmt
EOY	$7,981,709	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$182,955,781	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$134,743,336	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$35,882,870	BOYAmt
EOY	$48,212,445	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$63,078,832	BOYAmt
EOY	$233,805,488	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$41,322,435	BOYAmt
EOY	$48,910,791	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$621,765,826	BOYAmt
EOY	$998,111,140	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,268,219,966	BOYAmt
EOY	$1,572,596,268	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$90,202,809	BOYAmt
EOY	$104,776,263	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$25,896,323	BOYAmt
EOY	$23,743,431	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$302,797,326	BOYAmt
EOY	$302,797,739	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$636,940,203	BOYAmt
EOY	$864,568,539	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,055,836,661	BOYAmt
EOY	$1,295,885,972	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$210,417,700	BOYAmt
EOY	$274,870,283	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,965,605	BOYAmt
EOY	$1,840,013	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$212,383,305	BOYAmt
EOY	$276,710,296	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,268,219,966	BOYAmt
EOY	$1,572,596,268	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$57,341,827	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$6,027,772	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$957,392	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
IRS Written Determination	Yes (X)	IRSWrittenDeterminationInd
Supported Organizations	4	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (4 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
THE QUEEN'S MEDICAL CENTER
990073524	3	Yes (true)	$0	$0
MOLOKAI GENERAL HOSPITAL
990251372	3	Yes (true)	$0	$0
QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL
990260423	3	Yes (true)	$0	$0
QUEEN'S UNIVERSITY MEDICAL GROUP
880820406	10	false	$0	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	4	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	false	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	false	OrganizationChangeSuprtOrgInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (true)	TimelyProvidedDocumentsInd
Officers Close Relationship	Yes (true)	OfficersCloseRelationshipInd
Supported Org Voice Investment	Yes (true)	SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

Field	Value	IRS element (for citing)
Parent Supported Org	Yes (X)	ParentSupportedOrgInd
Appoint Elect Majority Officer	Yes (true)	AppointElectMajorityOfficerInd
Exercise Direction Policies	Yes (true)	ExerciseDirectionPoliciesInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE A, PART I, LINE 12G, COLUMN (VI)	DESCRIPTION OF NON-MONETARY SUPPORT QUEEN'S HEALTH SYSTEMS (QHS) PROVIDES LEGAL, ACCOUNTING, HUMAN RESOURCES AND ADMINISTRATIVE SERVICES TO THE QUEEN'S MEDICAL CENTER (QMC), MOLOKAI GENERAL HOSPITAL (MGH), QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (NHCH) AND QUEEN'S UNIVERSITY MEDICAL GROUP (QUMG).
SCHEDULE A, PART IV, SECTION A, LINE 1	IN ITS ARTICLES OF INCORPORATION, THE QUEEN'S HEALTH SYSTEMS (QHS) LISTS THE FOLLOWING SUPPORTED ORGANIZATIONS: QMC, MGH, NHCH AND A CLASS DEFINED AS ALL SECTION 509(A)(1) OR 509(A)(2) ORGANIZATIONS IN WHICH QHS IS A MEMBER. QHS IS THE SOLE MEMBER OF QMC, MGH, NHCH AND QUMG. AS SUCH, QUMG IS IN THIS CLASS OF ORGANIZATIONS. QHS HAS MAINTAINED A CLINICAL AFFILIATION WITH NHCH SINCE 2005 AND A FORMAL AFFILIATION SINCE 2014. QHS HAS MAINTAINED A FORMAL AFFILIATION WITH QUMG SINCE ITS CREATION IN FEBRUARY 2022.
SCHEDULE A, PART IV, SECTION D, LINE 3	TWENTY-FIVE TRUSTEES FOR THE QUEEN'S HEALTH SYSTEMS (QHS) ALSO SERVE AS TRUSTEES FOR THE QUEEN'S MEDICAL CENTER (QMC). FIVE TRUSTEES FOR QHS ALSO SERVE AS TRUSTEES FOR QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (NHCH), TWO TRUSTEES FOR QHS SERVE AS TRUSTEES FOR MOLOKAI GENERAL HOSPITAL (MGH), ONE TRUSTEE FOR QHS SERVES AS TRUSTEE FOR QUEEN EMMA LAND COMPANY (QEL) AND TWO TRUSTEES FOR QHS SERVE AS TRUSTEES FOR QUEEN'S UNIVERSITY MEDICAL GROUP (QUMG). THEREFORE QHS' SUPPORTED ORGANIZATIONS HAD A SIGNIFICANT VOICE IN THE INVESTMENT POLICY AND DIRECTING THE USE OF THE ORGANIZATION'S INCOME AND ASSETS AT ALL TIMES DURING THE YEAR.
SCHEDULE A, PART IV, SECTION E, LINE 3A	QHS IS THE SOLE MEMBER WITH THE SOLE POWER TO ELECT BOARD MEMBERS FOR EACH OF ITS SUPPORTED ORGANIZATIONS, QMC, MGH, NHCH AND QUMG. IN ADDITION, QHS' PRESIDENT SERVES AS THE CHAIR OF THE BOARD FOR MGH, NHCH, QEL AND QUMG.
SCHEDULE A, PART IV, SECTION E, LINE 3B	QHS IS THE SOLE MEMBER WITH THE SOLE POWER TO ELECT BOARD MEMBERS FOR EACH OF ITS SUPPORTED ORGANIZATIONS, QMC, MGH, NHCH AND QUMG. IN ADDITION, QHS' PRESIDENT SERVES AS THE CHAIR OF THE BOARD FOR MGH AND NHCH. IN ADDITION, CERTAIN MAJOR DECISIONS APPROVED BY THE BOARD OF TRUSTEES OF THE SUPPORTED ORGANIZATIONS MUST ALSO BE APPROVED BY QHS. SUCH DECISIONS INCLUDE: 1. A CHANGE TO THE PURPOSE OF THE COMPANY; 2. A FINANCING TRANSACTION IN EXCESS OF $500,000; 3. A LEASE TRANSACTION THAT HAS A TERM THAT IS LONGER THAN 3 YEARS OR HAS A RENT OBLIGATION IN EXCESS OF $1,000,000 OVER THE LEASE TERM; 4. A TRANSACTION INVOLVING THE SALE, LEASE, DISPOSITION OR HYPOTHECATION OF REAL PROPERTY; 5. ANNUAL OPERATIONAL AND CAPITAL BUDGETS; 6. STRATEGIC PLANS; 7. MERGER OR MAJOR ACQUISITIONS; 8. CREATION OF A NEW ENTITY OR JOINT VENTURE; 9. SALE OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF ITS ASSETS; 10. DISSOLUTION; 11. AMENDMENT OF BYLAWS; 12. ADOPTION, AMENDMENT OR RESCISSION OF A BOARD POLICY; 13. CAPITAL EXPENDITURES IN EXCESS OF $2,000,000 FOR QMC, NHCH, MGH AND QUMG.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Organization Belongs Afflt Grp	Yes (X)	OrganizationBelongsAffltGrpInd

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt
Affiliated Group Total	$0	AffiliatedGroupTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$64,463	FilingOrganizationsTotalAmt
Affiliated Group Total	$225,545	AffiliatedGroupTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$64,463	FilingOrganizationsTotalAmt
Affiliated Group Total	$225,545	AffiliatedGroupTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$168,447,903	FilingOrganizationsTotalAmt
Affiliated Group Total	$1,909,033,964	AffiliatedGroupTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$168,512,366	FilingOrganizationsTotalAmt
Affiliated Group Total	$1,909,259,509	AffiliatedGroupTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,000,000	FilingOrganizationsTotalAmt
Affiliated Group Total	$1,000,000	AffiliatedGroupTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$250,000	FilingOrganizationsTotalAmt
Affiliated Group Total	$250,000	AffiliatedGroupTotalAmt

Field	Value	IRS element (for citing)
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$1,000,000	CurrentYearMinus3Amt
Current Year Minus2	$1,000,000	CurrentYearMinus2Amt
Current Year Minus1	$1,000,000	CurrentYearMinus1Amt
Current Year	$1,000,000	CurrentYearAmt
Total	$4,000,000	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$6,000,000	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$141,608	CurrentYearMinus3Amt
Current Year Minus2	$166,517	CurrentYearMinus2Amt
Current Year Minus1	$194,808	CurrentYearMinus1Amt
Current Year	$225,544	CurrentYearAmt
Total	$728,477	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$250,000	CurrentYearMinus3Amt
Current Year Minus2	$250,000	CurrentYearMinus2Amt
Current Year Minus1	$250,000	CurrentYearMinus1Amt
Current Year	$250,000	CurrentYearAmt
Total	$1,000,000	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$1,500,000	GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$0	CurrentYearMinus3Amt
Current Year Minus2	$0	CurrentYearMinus2Amt
Current Year Minus1	$0	CurrentYearMinus1Amt
Current Year	$0	CurrentYearAmt
Total	$0	TotalAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,036,089	BeginningYearBalanceAmt
Investment Earnings Or Losses	$60,381	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$48,000	GrantsOrScholarshipsAmt
Administrative Expenses	$12,339	AdministrativeExpensesAmt
End Year Balance	$2,036,131	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,007,854	BeginningYearBalanceAmt
Investment Earnings Or Losses	$122,693	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$93,000	GrantsOrScholarshipsAmt
Administrative Expenses	$1,458	AdministrativeExpensesAmt
End Year Balance	$2,036,089	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,003,312	BeginningYearBalanceAmt
Investment Earnings Or Losses	$93,846	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$84,000	GrantsOrScholarshipsAmt
Administrative Expenses	$5,304	AdministrativeExpensesAmt
End Year Balance	$2,007,854	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,040,865	BeginningYearBalanceAmt
Investment Earnings Or Losses	$69,196	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$84,000	GrantsOrScholarshipsAmt
Administrative Expenses	$22,749	AdministrativeExpensesAmt
End Year Balance	$2,003,312	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,078,491	BeginningYearBalanceAmt
Investment Earnings Or Losses	$55,951	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$84,000	GrantsOrScholarshipsAmt
Administrative Expenses	$9,577	AdministrativeExpensesAmt
End Year Balance	$2,040,865	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$432,002	OtherCostOrOtherBasisAmt
Book Value	$432,002	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$960,000	OtherCostOrOtherBasisAmt
Depreciation	$28,800	DepreciationAmt
Book Value	$931,200	BookValueAmt

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovementsGrp

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$168,747,269	OtherCostOrOtherBasisAmt
Depreciation	$134,714,536	DepreciationAmt
Book Value	$34,032,733	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,816,510	OtherCostOrOtherBasisAmt
Book Value	$12,816,510	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$48,212,445	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM AFFILIATES	$938,718,422
FIRST TRUST ASSETS	$3,401,951
TRUSTEE HELD ASSETS	$24,408,242
ROU ASSETS	$2,398,989
INTEREST RECEIVABLE	$17,289,775
OTHER RECEIVABLE	$11,290,919
RENT RECEIVABLE	$602,842

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$998,111,140	TotalBookValueOtherAssetsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DUE TO AFFILIATES	$848,637,664
INTEREST PAYABLE	$13,398,160
OPERATING LEASES	$2,532,715

Field	Value	IRS element (for citing)
Total Liability	$864,568,539	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE D, PART V, LINE 4	INTENDED USE OF ENDOWMENT FUNDS THE QUEEN'S HEALTH SYSTEMS USES THE EARNINGS ON PERMANENTLY ENDOWED INVESTMENTS FOR THE PURPOSES INTENDED BY THE DONORS OF THESE FUNDS.
SCHEDULE D, PART X, LINE 2	FIN 48(ASC 740) FOOTNOTE QHS EVALUATES ITS UNCERTAIN TAX POSITIONS AND HAS NO MATERIAL UNRECOGNIZED TAX POSITIONS AS OF JUNE 30, 2023.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (true)	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (20 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
JILL HOGGARD GREEN
PRESIDENT/CEO	$1,166,644	$0	$535,575	$0	$7,524	$0	$267,373	$0	$17,529	$0	$1,994,645	$0
WHITNEY LIMM MD
SENIOR VICE PRESIDENT	$953,835	$0	$249,954	$0	$14,478	$0	$43,226	$0	$18,529	$0	$1,280,022	$0
JASON CHANG
COO - PART YEAR, EVP	$0	$692,791	$0	$257,631	$0	$810	$0	$106,493	$0	$24,842	$0	$1,082,567
PAUL MCDOWELL
TREASURER/CFO	$612,070	$0	$227,855	$0	$2,322	$0	$104,236	$0	$24,523	$0	$971,006	$0
ERIC MARTINSON
VP/CIO	$595,357	$0	$222,463	$0	$18,262	$0	$102,238	$0	$27,160	$0	$965,480	$0
KAZUMA NAKAGAWA MD
TRUSTEE	$0	$364,143	$0	$484,655	$0	$759	$0	$13	$0	$24,770	$0	$874,340
ROWENA BUFFET TIMMS
EVP/CAO	$533,773	$0	$198,179	$0	$11,289	$0	$100,582	$0	$17,415	$0	$861,238	$0
JOHN NITAO
SECRETARY/GENERAL COUNSEL	$497,012	$0	$186,295	$0	$4,902	$0	$84,492	$0	$27,444	$0	$800,145	$0
TODD ALLEN MD
SR VP & CHIEF QUALITY OFFICER	$464,372	$0	$157,462	$0	$11,862	$0	$61,878	$0	$28,137	$0	$723,711	$0
GERARD AKAKA
VP - NATIVE HAWAII AFFAIRS	$492,057	$0	$124,645	$0	$16,854	$0	$41,458	$0	$19,999	$0	$695,013	$0
BERNADETTE MERLINO
VP - AMBULATORY SERVICES	$481,500	$0	$130,682	$0	$10,608	$0	$35,130	$0	$18,399	$0	$676,319	$0
CYNTHIA KAMIKAWA
VICE PRESIDENT	$449,261	$0	$107,062	$0	$6,858	$0	$32,025	$0	$16,428	$0	$611,634	$0
NALEEN ANDRADE
EVP - NATIVE HAWAIIAN HEALTH	$512,410	$0	$76,027	$0	$0	$0	$0	$0	$8,473	$0	$596,910	$0
DARLENA CHADWICK RN
EVP & QHS COO	$0	$378,243	$0	$105,906	$0	$2,322	$0	$50,871	$0	$16,915	$0	$554,257
JANICE KALANIHUIA
VICE PRESIDENT	$292,649	$0	$76,313	$0	$7,120	$0	$42,814	$0	$17,072	$0	$435,968	$0
MICHEL RICCIONI
FORMER OFFICER	$0	$0	$0	$0	$376,796	$0	$0	$0	$0	$0	$376,796	$0
NADINE TENN SALLE MD
TRUSTEE	$0	$198,245	$0	$137,937	$0	$1,428	$0	$0	$0	$5,122	$0	$342,732
SHARLENE TSUDA
FORMER OFFICER	$0	$0	$0	$0	$285,577	$0	$6,969	$0	$5	$0	$292,551	$0
CLINTON YEE
ASSISTANT TREASURER	$204,194	$0	$23,464	$0	$3,313	$0	$17,720	$0	$26,541	$0	$275,232	$0
KATHLEEN MAH MD
TRUSTEE	$0	$173,582	$0	$15,756	$0	$1,064	$0	$10,906	$0	$11,141	$0	$212,449

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE J, PART I, LINE 3	COMPENSATION COMMITTEE REFERS TO A COMMITTEE OF THE ORGANIZATION'S GOVERNING BODY RESPONSIBLE FOR DETERMINING THE TOP MANAGEMENT OFFICIAL'S COMPENSATION PACKAGE, WHETHER OR NOT THE COMMITTEE HAS BEEN DELEGATED THE AUTHORITY TO MAKE AN EMPLOYMENT AGREEMENT WITH THE TOP MANAGEMENT OFFICIAL ON BEHALF OF THE ORGANIZATION. THE COMPENSATION COMMITTEE MAY ALSO HAVE OTHER DUTIES.
SCHEDULE J, PART I, LINE 7	COMPENSATION PAID FOR SERVICES JILL HOGGARD GREEN MS. HOGGARD GREEN SERVES AS A TRUSTEE FOR THE QUEEN'S HEALTH SYSTEMS AND SEVERAL OTHER QUEEN'S RELATED AFFILIATES. MS. HOGGARD GREEN ALSO SERVES AS PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE QUEEN'S HEALTH SYSTEMS ("QHS", PARENT COMPANY) AND CHAIR OF QUMG, MGH, NHCH AND QEL. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR HER VARIOUS SERVICES. JASON CHANG MR. CHANG SERVES AS EVP, INNOVATION & STRATEGY FOR THE QUEEN'S HEALTH SYSTEMS AND PRESIDENT OF QUEEN'S INNOVATION INSTITUTE, TRUSTEE OF QEL, MGH AND NHCH. HE ALSO SERVED AS COO OF QHS, PRESIDENT/TRUSTEE OF QMC AND QUMG THROUGH JANUARY 2023. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. DARLENA CHADWICK MS. CHADWICK SERVES AS EVP AND COO OF QHS, VICE PRESIDENT OF QMC AND TRUSTEE OF QUMG. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. PAUL MCDOWELL MR. MCDOWELL SERVES AS THE TREASURER/CHIEF FINANCIAL OFFICER OF QHS, TREASURER OF QMC AND TRUSTEE OF QEL AND QUMG. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. MICHEL RICCIONI MR. RICCIONI SERVED AS TREASURER OF QMC, TREASURER/CHIEF FINANCIAL OFFICER OF QHS AND TRUSTEE OF QEL THROUGH AUGUST 2020. HE WAS A VOLUNTEER TRUSTEE AND WAS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED WAS HIS TOTAL COMPENSATION FOR ALL SERVICES SHARLENE TSUDA MS. TSUDA SERVED AS SECRETARY FOR QHS, QMC AND NHCH AND VP OF COMMUNITY DEVELOPMENT OF QHS THROUGH NOVEMBER 2020. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. ERIC MARTINSON MR. MARTINSON SERVES AS PRESIDENT AND TRUSTEE OF QEL AND VICE PRESIDENT AND CHIEF INVESTMENT OFFICER OF QHS. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. JOHN NITAO MR. NITAO SERVES AS SECRETARY/GENERAL COUNSEL FOR QHS AND QMC AND SECRETARY/TRUSTEE OF QEL. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. WHITNEY LIMM, MD DR. LIMM SERVES AS SENIOR VP OF CLINICAL INTEGRATION AND CHIEF PHYSICIAN EXECUTIVE OF QHS AND QMC AND TRUSTEE OF QUMG. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. CYNTHIA KAMIKAWA MS. KAMIKAWA SERVES AS VP OF QHS AND AS PRESIDENT AND TRUSTEE OF QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. JANICE KALANIHUIA MS. KALANIHUIA SERVES AS VP FOR THE QUEEN'S HEALTH SYSTEMS AND PRESIDENT OF MGH. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. CLINTON YEE MR. YEE SERVES AS CORPORATE CONTROLLER OF QUEEN'S HEALTH SYSTEMS, ASSISTANT TREASURER OF QMC AND QHS AND TREASURER OF MGH. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. KAZUMA NAKAGAWA, MD DR. NAKAGAWA SERVES AS A TRUSTEE FOR QHS, QMC AND QUMG. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR SERVICES AS MEDICAL DIRECTOR, COMPREHENSIVE STROKE CENTER FOR QUMG. KATHLEEN MAH, MD DR. MAH SERVES AS A TRUSTEE FOR QHS. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR SERVICES AS MEDICAL DIRECTOR, SURGICAL SERVICES FOR QUMG. NADINE TENN SALLE, MD DR. SALLE SERVES AS A TRUSTEE FOR QHS AND QMC. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR SERVICES AS CHIEF OF PEDIATRICS FOR QUMG.
SCHEDULE J, PART II & FORM 990, PART VII
SCHEDULE J, PART I, LINE 4A	THE TERMS OF THE SEVERANCE AGREEMENTS ARE SUBJECT TO A NON-DISCLOSURE AGREEMENT.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	DEPT OF BUDGET & FINANCE STATE OF HI	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	990266961	BondIssuerEIN
CUSIP	419800LM7	CUSIPNum
Bond Issued	2015-01-29	BondIssuedDt
Issue Price	$350,356,476	IssuePriceAmt
Purpose	SEE PART VI	PurposeDesc
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	false	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$31,675,000	RetiredAmt
Bond Defeased	$0	BondDefeasedAmt
Total Proceeds	$350,362,507	TotalProceedsAmt
In Reserve Fund	$0	InReserveFundAmt
Capitalized Interest	$0	CapitalizedInterestAmt
Refunding Escrow	$0	RefundingEscrowAmt
Issuance Costs From Proceeds	$4,726,000	IssuanceCostsFromProceedsAmt
Credit Enhancement	$0	CreditEnhancementAmt
Working Capital Expenditures	$0	WorkingCapitalExpendituresAmt
Capital Expenditures	$185,627,500	CapitalExpendituresAmt
Other Spent Proceeds	$160,009,007	OtherSpentProceedsAmt
Unspent	$0	UnspentAmt
Substantial Completion	2019	SubstantialCompletionYr
Refunding Tax Exempt Bonds	Yes (true)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	false	RefundingTaxableBondsInd
Final Allocation Made	Yes (true)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	false	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	false	MgmtContractBondFincdPropInd
Engage Bond Counsel Contracts	Yes (true)	EngageBondCounselContractsInd
Any Research Agreements	Yes (true)	AnyResearchAgreementsInd
Private Bus Use By Others	0	PrivateBusUseByOthersPct
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Remedial Action Taken	false	RemedialActionTakenInd
Procs Nonqualified Bond Remdtd	Yes (true)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiledInd
Rebate Not Due Yet	false	RebateNotDueYetInd
Exception To Rebate	false	ExceptionToRebateInd
No Rebate Due	Yes (true)	NoRebateDueInd
Variable Rate Issue	Yes (true)	VariableRateIssueInd
Hedge Identified In Bks And Rec	Yes (true)	HedgeIdentifiedInBksAndRecInd

Hedge Provider Name HedgeProviderName

Field	Value	IRS element (for citing)
Business Name Line1	ML CAPITAL SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Term Of Hedge	6.5	TermOfHedgePct
Superintegrated Hedge	false	SuperintegratedHedgeInd
Hedge Terminated	false	HedgeTerminatedInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd

GIC Provider Name GICProviderName

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (true)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (true)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Schedule K, Part I-V-19, Line 1	SCHEDULE K DESCRIPTION OF ARRANGEMENT RELATED ORGANIZATION REPORTING THE QUEEN'S HEALTH SYSTEMS (QHS) BORROWED ON BEHALF OF ITSELF AND ITS AFFILIATES, THE QUEEN'S MEDICAL CENTER (QMC) AND QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (NHCH). INFORMATION REPORTED ON SCHEDULE K IS FOR THE ENTIRE BOND ISSUE. THE OUTSTANDING BOND LIABILITY IS ALLOCATED BETWEEN ENTITIES AND REPORTED SEPERATELY ON FORM 990, PART X. QHS' SHARE OF THE OUTSTANDING LIABILITY IS $23,743,431.
PART I, LINE A, COLUMN (F)	DESCRIPTION OF PURPOSE THE BONDS ARE ISSUED FOR THE BENEFIT OF THE BORROWER (THE QUEEN'S HEALTH SYSTEMS) AND THE FOLLOWING ORGANIZATIONS, EACH OF WHICH IS CONTROLLED BY THE BORROWER AND WHICH IS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE: THE QUEEN'S MEDICAL CENTER AND QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (TOGETHER WITH THE BORROWER, THE "OBLIGATED GROUP MEMBERS"). ON JANUARY 23, 2015, QHS ISSUED SPECIAL PURPOSE REVENUE BONDS 2015 SERIES A, 2015 SERIES B AND 2015 SERIES C. THE PURPOSE OF THIS ISSUE WAS TO REFUND ALL DEBT OBLIGATIONS PREVIOUSLY ISSUED UNDER THE MASTER TRUST INDENTURE DATED JULY 1, 1996, AS AMENDED AMONG THE BORROWER, THE QUEEN'S MEDICAL CENTER, AND OTHER AFFILIATED CORPORATIONS, AND THE MASTER TRUSTEE NAMED THEREIN, FINANCE, REFINANCE OR REIMBURSE THE COSTS OF ACQUIRING, CONSTRUCTING, RENOVATING AND EQUIPPING FACILITIES BENEFITTING THE OBLIGATED GROUP MEMBERS AND PAY COSTS OF ISSUANCE OF THE BOND'S OBLIGATED GROUP MEMBERS AND PAY COSTS OF ISSUANCE OF THE BONDS. THE ISSUANCE DATES FOR THE BONDS WERE: 12/11/2003 05/06/2009 03/16/2006
PART IV, LINE 2C	THE REBATE CALCULATION WAS PERFORMED ON JANUARY 29, 2020.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	CS Wo SONS LTD	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	C. SCOTT WO, TRUSTEE -QHS	RelationshipDescriptionTxt
Transaction	$211,831	TransactionAmt
Transaction	RENTAL OF PROPERTY	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART IV, LINE 1	FormAndLineReferenceDesc
Explanation	BUSINESS TRANSACTIONS C. SCOTT WO WAS A TRUSTEE OF QHS THROUGH DECEMBER 2022. HE IS THE OWNER OF C.S. WO & SONS, LTD, WHICH PROVIDES RENTAL SPACE TO THE ORGANIZATION. DURING THE YEAR, THE ORGANIZATION PAID RENT IN THE AMOUNT OF $211,831.	ExplanationTxt

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArtGrp
Art Historical Treasures		ArtHistoricalTreasuresGrp
Art Fractional Interest		ArtFractionalInterestGrp
Books And Publications		BooksAndPublicationsGrp
Clothing And Household Goods		ClothingAndHouseholdGoodsGrp
Cars And Other Vehicles		CarsAndOtherVehiclesGrp
Boats And Planes		BoatsAndPlanesGrp
Intellectual Property		IntellectualPropertyGrp

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$25,167	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStockGrp
Secur Prtnrshp Trust Intrsts		SecurPrtnrshpTrustIntrstsGrp
Securities Miscellaneous		SecuritiesMiscellaneousGrp
Qualified Contrib Hist Struct		QualifiedContribHistStructGrp
Qualified Contrib Other		QualifiedContribOtherGrp

Real Estate Residential RealEstateResidentialGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$1,380,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Real Estate Commercial		RealEstateCommercialGrp
Real Estate Other		RealEstateOtherGrp
Collectibles		CollectiblesGrp

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$75,016	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Drugs And Medical Supplies		DrugsAndMedicalSuppliesGrp
Taxidermy		TaxidermyGrp
Historical Artifacts		HistoricalArtifactsGrp
Scientific Specimens		ScientificSpecimensGrp
Archaeological Artifacts		ArchaeologicalArtifactsGrp
Form8283 Received	1	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE M, PART I, COLUMN B	FormAndLineReferenceDesc
Explanation	THE AMOUNTS REPORTED IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 4A	THE MISSION OF QUEEN'S HEALTH SYSTEMS ("QHS") IS TO FULFILL THE INTENT OF QUEEN EMMA AND KING KAMEHAMEHA IV TO PROVIDE IN PERPETUITY QUALITY HEALTH CARE SERVICES TO IMPROVE THE WELL-BEING OF NATIVE HAWAIIANS AND ALL THE PEOPLE OF HAWAII. QHS FULFILLS ITS EXEMPT PURPOSE BY SUPPORTING THE QUEEN'S MEDICAL CENTER ("QMC"), MOLOKAI GENERAL HOSPITAL ("MGH"), QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ("NHCH") AND QUEEN'S UNIVERSITY MEDICAL GROUP ("QUMG"). IN ADDITION, QHS SUPPORTS ITS SUBSIDIARIES BY PROVIDING ADMINISTRATIVE AND SUPPORT SERVICES (INCLUDING LEGAL, ACCOUNTING AND HUMAN RESOURCES). QMC SUPPORTS NATIVE HAWAIIAN HEALTH INITIATIVES THROUGH MANY OF ITS PROGRAMS AND SERVICES, PARTICULARLY ITS NATIVE HAWAIIAN HEALTH PROGRAM (NHHP). THE FOCUS AREAS OF NHHP INCLUDE IMPROVEMENTS IN CLINICAL OUTCOMES, HEALTHCARE TRAINING, RESEARCH, AND ACCESS AND OUTREACH. NHHP CONDUCTS ONGOING ASSESSMENT AND DEVELOPMENT OF QMC PROGRAMS AND SERVICES FOCUSED ON NATIVE HAWAIIANS, INCLUDING SPECIFIC CLINICAL PROGRAMS IN AREAS SUCH AS CARDIOLOGY, ONCOLOGY, COMPREHENSIVE WEIGHT MANAGEMENT, MEDICINE, NEUROSCIENCE, AND DIABETES. QMC COLLABORATES AND PARTNERS TO PROVIDE HEALTHCARE TRAINING AND EDUCATION OPPORTUNITIES TO NATIVE HAWAIIAN STUDENTS AND THOSE COMMITTED TO SERVING NATIVE HAWAIIAN COMMUNITIES FROM ADOLESCENCE TO GRADUATE STUDIES, SUCH AS, THE ULU KUKUI PROJECT, WHICH IS A PRE-COLLEGE SCIENCE EDUCATION PROGRAM AT STEVENSON MIDDLE SCHOOL TO PROMOTE EXCELLENCE IN SCIENCE EDUCATION AND THE PURSUIT OF BIOMEDICAL CAREERS BY NATIVE HAWAIIANS AND PACIFIC ISLANDERS. IN ADDITION, NHHP PROGRAMS FOCUS ON QUALITY IMPROVEMENT AND INCREASED ACCESS FOR NATIVE HAWAIIANS TO QMC AND COLLABORATE WITH THE NATIVE HAWAIIAN COMMUNITY IN EDUCATION, RESEARCH, AND COMMUNITY OUTREACH. THROUGH EACH OF THESE AREAS OF FOCUS, NHHP WORKS TO PROVIDE A FRAMEWORK FOR THE DEVELOPMENT, IMPLEMENTATION AND EVALUATION OF CLINICAL INITIATIVES THAT AIM TO ENHANCE THE OLA PONO (WELL BEING) OF NATIVE HAWAIIANS. IN ADDITION TO NHHP, MANY OF QMC'S PROGRAM SERVICES DESCRIBED BELOW PROVIDE BENEFITS TO NATIVE HAWAIIANS, INCLUDING COMPONENTS OF CHARITY CARE AND UNCOMPENSATED CARE PROVIDED TO OUR PATIENTS. THE QUEEN'S MEDICAL CENTER - WEST OAHU WAS OPENED IN MAY 2014. QHS WAS ABLE TO EXTEND ITS MISSION BY OPENING QMC - WEST O'AHU, A COMMUNITY HOSPITAL THAT PROVIDES WEST O'AHU RESIDENTS AND VISITORS WITH HIGH QUALITY, STATE-OF-THE-ART HEALTH CARE CLOSE TO HOME. QMC - WEST O'AHU FEATURES COMPLETELY NEW AND CONVENIENT FACILITIES WITH A CARING, DEDICATED STAFF WHO DEMONSTRATE COMMITMENT TO THE LEGACY OF OUR FOUNDERS, QUEEN EMMA AND KING KAMEHAMEHA IV. TO SUPPORT THE QUEEN'S MISSION AND TO FULFILL THE TAX EXEMPT PURPOSE AS A CHARITABLE HOSPITAL, QUEEN'S PROVIDED THE FOLLOWING COMMUNITY BENEFITS, TOTALING APPROXIMATELY $199M ON A SYSTEM-WIDE BASIS, FOR THE YEAR ENDED JUNE 30, 2023. 1. UNCOMPENSATED CARE - QMC PROVIDES MEDICAL SERVICES TO PATIENTS WHO DO NOT HAVE THE ABILITY TO PAY (CHARITY CARE) AND PATIENTS WHO REFUSE TO PAY (BAD DEBTS). FOR THE YEAR ENDED JUNE 30, 2023, THE ESTIMATED COST OF PROVIDING CHARITY CARE $2,067,000 AND BAD DEBT EXPENSE WAS $36,900,000. 2. ON CALL PHYSICIAN COMPENSATION - QMC MAINTAINS THE ONLY LEVEL I TRAUMA CENTER IN THE STATE OF HAWAII. IN ORDER TO PROVIDE LEVEL I TRAUMA COVERAGE, THE MEDICAL CENTER INCURRED APPROXIMATELY $13,353,000 IN ON CALL PHYSICIAN COVERAGE DURING THE YEAR ENDED JUNE 30, 2023. 3. FELLOWSHIP, RESIDENT AND INTERN COSTS - QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT OF APPROXIMATELY $17,909,000 DURING THE YEAR ENDED JUNE 30, 2023 RELATED TO ITS CARDIAC FELLOWSHIP, RESIDENT AND INTERN PROGRAMS. AS A TEACHING FACILITY, THE MEDICAL CENTER PARTICIPATES IN AND SHARES THE COSTS OF THE HAWAII RESIDENCY PROGRAM. 4. HAWAII MEDICAL LIBRARY - QMC MAINTAINS A MEDICAL LIBRARY THAT BENEFITS HEALTHCARE PROFESSIONALS IN THE STATE OF HAWAII. THE ESTIMATED COST OF OPERATING THE HAWAII MEDICAL LIBRARY FOR THE YEAR ENDED JUNE 30, 2023 WAS $1,187,000. 5. TRANSFER HOTLINE - QMC MAINTAINS A CARDIAC TRANSFER HOTLINE AND A REFERRAL HOTLINE TO ASSIST PATIENTS AND OTHER HEALTHCARE PROVIDERS WITH THE TRANSFER AND/OR REFERRAL OF PATIENTS TO APPROPRIATE HEALTHCARE SERVICES. STARTING IN MARCH 2020, QMC ALSO BEGAN OPERATING ITS COVID-19 INFOLINE TO ASSIST THE COMMUNITY WITH MEDICAL SERVICES, TESTING, AND OFFERING OTHER SERVICES WITHIN THE QUEEN'S NETWORK. THE ESTIMATED COST OF PROVIDING THESE SERVICES FOR THE YEAR ENDED JUNE 30, 2023 WAS $1,008,000. 6. RESEARCH LOSSES - QMC EMPLOYS STAFF AND INCURS UNFUNDED COSTS FOR MEDICAL RESEARCH. FOR THE YEAR ENDED JUNE 30, 2023, RESEARCH COSTS WERE $2,085,000. 7. CHARITABLE CONTRIBUTIONS - QMC MAKES CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS. FOR THE YEAR ENDED JUNE 30, 2023, CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS CONSISTENT WITH QMC'S EXEMPT PURPOSE WERE $3,741,000. OF THIS AMOUNT, $645,000 WAS FOR FUNDING TO THE DEPARTMENT OF NATIVE HAWAIIAN HEALTH UNDER THE JOHN A. BURNS SCHOOL OF MEDICINE OF THE UNIVERSITY OF HAWAII AND $500,000 WAS DONATED TO THE UNIVERSITY OF HAWAII CANCER CONSORTIUM. 8. MEDICAID SHORTFALL IN PAYMENTS - QMC PROVIDES INPATIENT AND OUTPATIENT SERVICES TO MEDICAID PATIENTS IN THE STATE OF HAWAII. QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT OF APPROXIMATELY $54,878,000 DURING THE YEAR ENDED JUNE 30, 2023. 9. MEDICARE SHORTFALL IN PAYMENTS - QMC PROVIDES INPATIENT AND OUTPATIENT SERVICES TO MEDICARE PATIENTS IN THE STATE OF HAWAII. QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT BASED ON MEDICARE COST REPORTS OF APPROXIMATELY $44,587,000 DURING THE YEAR ENDED JUNE 30, 2023. CONSISTENT WITH COST REPORT REQUIREMENTS, THERE ARE AMOUNTS THAT ARE EXCLUDED FROM THE COSTS ABOVE. 10. LEASE PRICING BELOW FAIR MARKET VALUE - QMC EXTENDED LEASE RATES TO THE UNIVERSITY OF HAWAII THAT ARE BELOW FAIR MARKET VALUE. FOR THE YEAR ENDED JUNE 30, 2023, REVENUES FOREGONE FROM LEASE RATES THAT WERE BELOW FAIR MARKET VALUE WERE $63,000. 11. MOLOKAI GENERAL HOSPITAL - QUEEN'S SUPPORTS MGH IN PROVIDING HEALTHCARE SERVICES TO THE ISLAND OF MOLOKAI. FOR THE YEAR ENDED JUNE 30, 2023, MGH PROVIDED COMMUNITY BENEFITS TOTALING $748,000. 12. QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL - QUEEN'S SUPPORTS NHCH IN PROVIDING HEALTHCARE SERVICES TO THE NORTH HAWAII REGION. FOR THE YEAR ENDED JUNE 30, 2023, NHCH PROVIDED COMMUNITY BENEFITS TOTALING APPROXIMATELY $10,425,000. 13. DENTAL CLINIC - QMC PROVIDES DENTAL SERVICES TO INDIGENT PATIENTS AND OTHERS THROUGH ITS DENTAL CLINIC. THE COST OF OPERATIONS FROM THE DENTAL CLINIC WAS APPROXIMATELY $1,770,000 FOR THE YEAR ENDED JUNE 30, 2023. 14. DONATED USE OF CONFERENCE ROOMS - QMC ALLOWS PHYSICIANS AND TEACHERS FROM THE JOHN A. BURNS SCHOOL OF MEDICINE OF THE UNIVERSITY OF HAWAII, VARIOUS GOVERNMENTAL ENTITIES INCLUDING THE HAWAII DEPARTMENT OF HEALTH AND OTHER NONPROFIT ORGANIZATIONS THE FREE USE OF ITS FACILITIES AT THE QUEEN'S CONFERENCE CENTER. FOR THE YEAR ENDED JUNE 30, 2023, THE VALUE OF THE USE OF THE CENTER WAS $190,000. 15. TUTU BERT'S HOUSE - TUTU BERT'S HOUSE IS AN 8-BED PRIVATE MEDICAL RESPITE HOUSE IN PARTNERSHIP WITH THE QUEEN'S MEDICAL CENTER AND HOMEAID HAWAII. TUTU BERT'S HOUSE OFFERS MEDICALLY FRAIL HOMELESS DISCHARGED FROM THE QUEEN'S MEDICAL CENTER WHO NO LONGER IN NEED OF IN-PATIENT HOSPITALIZATION, BUT WHO ARE STILL TOO FRAIL TO RECUPERATE ON THE STREETS OR IN AN URBAN SHELTER, WITH A SAFETY NET RESOURCE. THE HOUSE FACILITATES SHORT-TERM STABILIZATION AND SUPPORTIVE CASE MANAGEMENT THAT ACCELERATES THEIR TRANSITION OUT OF HOMELESSNESS, AND INTO AVAILABLE HOUSING OPTIONS. FOR THE YEAR ENDED JUNE 30, 2023 COSTS INCURRED FOR THE PROGRAM WERE $1,378,000. 16. QUEEN'S MEDICAL RESPITE KALIHI UKA RECOVERY HOME - THE KALIHI-UKA RECOVERY HOMES (KURH) OFFER HOMELESS INDIVIDUALS A SAFE AND WELCOMING PLACE TO STAY WHILE GOING THROUGH SUBSTANCE ABUSE TREATMENT. RESIDENTS ARE ENROLLED IN OUTPATIENT BEHAVIORAL HEALTH PROGRAMS AND PARTICIPATE IN DAILY ACTIVITIES TO HELP MAINTAIN THEIR SOBRIETY. FOR THE YEAR ENDED JUNE 30, 2023 COSTS INCURRED FOR THE PROGRAM WERE $594,000.
FORM 990, PART III, LINE 4A - CONTINUED	17. QUEEN'S CARE COALITION (KE KU'UNA NA'AU) - THE QUEEN'S CARE COALITION PAIRS PATIENTS WHO HAVE PSYCHOSOCIAL ISSUES WITH NAVIGATORS WHO BUILD TRUSTING RELATIONSHIPS, IDENTIFY AND BRIDGE BARRIERS TO CARE AND CONNECT PATIENTS WITH EXISTING SUPPORT IN THE COMMUNITY. THE NAVIGATOR ACCOMPANIES PATIENTS ON VISITS TO THEIR PRIMARY CARE AND SPECIALTY DOCTORS; MAKES SURE HOME HEALTH SUPPLIES ARE DELIVERED; ADVOCATES FOR FINANCIAL BENEFITS; CONNECTS PATIENTS TO COMMUNITY SUPPORT AND EVEN HELPS FIND HOMELESS PATIENTS HOUSING. KE KU`UNA NA`AU NAVIGATORS SERVE NATIVE HAWAIIAN PATIENTS ADMITTED TO HOSPITAL WITH CHRONIC MEDICAL CONDITIONS, BEHAVIORAL HEALTH PROBLEMS, AND/OR PSYCHOSOCIAL STRESSORS. FOR THE YEAR ENDED JUNE 30, 2023 COSTS INCURRED FOR THE PROGRAM WERE $597,000. 18. HEALTH AND WELLNESS EDUCATION - QMC PROVIDES HEALTH AND WELLNESS EDUCATION TO THE COMMUNITY IN AN EFFORT TO PROMOTE HEALTHY LIFESTYLES. FOR THE YEAR ENDED JUNE 30, 2023, THE COST OF PROVIDING HEALTH AND WELLNESS EDUCATION WAS $187,000. 19. NATIVE HAWAIIAN HEALTH STRATEGIC PLAN (KAHULA OLA) - QMC IS IN THE PROCESS OF IMPLEMENTING MISSION-RELATED PROGRAMS FOR THE NATIVE HAWAIIAN POPULATION SERVED BY QMC AND AFFILIATES. EXPECTED OUTCOMES INCLUDE IMPROVEMENTS IN NEGATIVE HEALTH BEHAVIORS OR RISK FACTORS FOR NATIVE HAWAIIAN PATIENTS, INCREASE USE OF OUTPATIENT SERVICES, ESPECIALLY PRIMARY CARE, INCREASE THE NUMBER OF HAWAIIANS WITH DEDICATED PRIMARY CARE PROVIDER/HOME, IMPROVE PATIENT SATISFACTION, INCREASE THE NUMBER OF ENGAGED ORGANIZATIONS SERVING NATIVE HAWAIIANS, ESTABLISH SUPPORT NETWORK OF MULTIDISCIPLINARY ORGANIZATIONS WITH SHARED GOALS, IMPROVE TIMELY ACCESS TO SERVICES, INCREASE PARTICIPATION IN CULTURALLY RESPONSIVE LEARNING, INCREASE EMPLOYEE ENGAGEMENT AND PROVIDER SATISFACTION AND IMPROVE RECRUITMENT OF PROVIDERS. FOR THE YEAR ENDED JUNE 30, 2023, THE COST RELATED TO KAHULA OLA WAS $70,000. 20. VACCINATION CLINICS - IN RESPONSE COVID-19 IN THE COMMUNITY, QMC RAN A VACCINATION CLINIC FOR ALL ELIGIBLE PEOPLE TO RECIVE VACCINATIONS AND BOOSTER SHOTS. IN ADDITION, QMC STARTED A MOBILE VACCINE CLINIC TO PROVIDE VACCINATIONS AND BOOSTER SHOTS TO THE COMMUNITY. QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT OF APPROXIMATELY $260,000 DURING THE YEAR ENDED JUNE 30, 2023. 21. TELESTROKE PROGRAM - QUEEN'S NEUROSCIENCE INSTITUTE PROVIDES STATE-OF-THE-ART MEDICAL CARE TO PATIENTS WITH NEUROLOGICAL DISEASES THROUGH THE INTEGRATION OF CLINICAL EXCELLENCE, EDUCATION AND RESEARCH. QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT AND STATE GRANTS OF APPROXIMATELY $1,256,000 DURING THE TAX YEAR ENDED JUNE 30, 2023. 22. PROGRAMS THAT IMPROVE ACCESS TO HEALTHCARE - QMC IMPROVES THE COMMUNITY'S ACCESS TO HEALTHCARE BY HELPING PATIENTS QUALIFY FOR MEDICAID AND OTHER TYPES OF INSURANCE. FOR THE YEAR ENDED JUNE 30, 2023, THESE PROGRAM COSTS TOTALED $1,870,000. 23. BEHAVIORAL HEALTH - QMC PROVIDES INPATIENT AND OUTPATIENT BEHAVIORAL HEALTH SERVICES THAT ARE NECESSARY AND IN CERTAIN INSTANCES, NOT GENERALLY AVAILABLE IN THE STATE OF HAWAII. THE ESTIMATED COST OF OPERATIONS RESULTING FROM BEHAVIORAL HEALTH SERVICES WAS $1,519,000 FOR THE YEAR ENDED JUNE 30, 2023. 24. MENTAL HEALTH EMERGENCY WORKERS PROGRAM - Mental Health Emergency Workers (MHEWs) are LCSWs, APRNs and PsyDs certified by HI DOH to provide 24/7 phone consultation to law enforcement officers responding to behavioral health crises on Honolulu, Kauai and Maui counties. MHEWs coach officers in techniques for crisis intervention, engage in real-time problem solving to support least-restrictive safety planning, and are authorized to initiate MH1s for involuntary evaluation by an LMP or licensed psychologist at an emergency department if they believe someone is imminently dangerous to self, others or gravely disabled. QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT AND STATE GRANTS OF APPROXIMATELY $11,000 DURING THE TAX YEAR ENDED JUNE 30, 2023 25. COMMUNITY OUTREACH - QMC EMPLOYEES VOLUNTEER THEIR TIME AND EXPERIENCE PROVIDING FREE LECTURES TO MEMBERS OF THE COMMUNITY INCLUDING PROFESSIONALS, STUDENTS AND MEMBERS OF THE PUBLIC.
FORM 990, PART VI, SECTION B, LINE 11B	PROCESS USED TO REVIEW THE FORM 990 THE FORM 990 FOR THE QUEEN'S HEALTH SYSTEMS (QHS) AND THE SEPARATE FORMS FOR EACH OF THE NOT-FOR-PROFIT SUBSIDIARIES OF QHS WERE REVIEWED BY THE GOVERNING BODY PRIOR TO THE FILING OF THE TAX RETURN. THE QHS ENTERPRISE RISK MANAGEMENT AND CYBERSECURITY COMMITTEE, WHICH IS COMPRISED OF MEMBERS OF THE QHS BOARD OF TRUSTEES, WAS DELEGATED THE RESPONSIBILITY TO REVIEW THE RETURNS PRIOR TO THEIR FILING. THE RETURNS WERE PRESENTED TO THE COMMITTEE BY MANAGEMENT AND BY THE INDEPENDENT PUBLIC ACCOUNTING FIRM THAT REVIEWED THE RETURNS. IN ADDITION, COMPENSATION RELATED DISCLOSURES IN THE RETURNS WERE REVIEWED BY THE CHAIRPERSON OF THE COMPENSATION COMMITTEE PRIOR TO FILING THE RETURNS. ALSO, A COPY OF THE QHS RETURN WAS MADE AVAILABLE TO EACH OF THE MEMBERS OF THE QHS BOARD OF TRUSTEES PRIOR TO THE RETURNS BEING FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, LINE 12C	MONITORING AND ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY ALL QHS COMPANIES ARE SUBJECT TO A WRITTEN CONFLICT OF INTEREST POLICY. ALL TRUSTEES, OFFICERS, DESIGNATED EMPLOYEES AND CONTRACTORS ARE REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE FORM. THE DESIGNATED EMPLOYEES ARE THOSE SELECTED BY EXECUTIVES IN THE ORGANIZATION WHO IDENTIFY THOSE EMPLOYEES (TYPICALLY MANAGER LEVEL AND ABOVE) WHO MAY BE IN A POSITION TO SELECT OR INFLUENCE THE SELECTION OF A VENDOR. DISCLOSURES ARE SUMMARIZED AND MAINTAINED BY EACH COMPANY'S CORPORATE SECRETARY. THE CONTRACTS MANAGEMENT DEPARTMENT AND LEGAL DEPARTMENT HAVE THE CONFLICT OF INTEREST SUMMARIES AND CHECK FOR CONFLICTS OF INTEREST AT THE BEGINNING OF THE CONTRACT PROCESS. ANY CONFLICT OF INTEREST INVOLVING A TRUSTEE IS PRESENTED TO THE BOARD OF TRUSTEES. ANY CONFLICT OF INTEREST INVOLVING A DISQUALIFIED PERSON IS SUBJECT TO THE PROCESS OF ESTABLISHING A REBUTTABLE PRESUMPTION OF REASONABLENESS. ANY TRUSTEE WITH A CONFLICT OF INTEREST IS EXCUSED FOR THE PORTION OF THE MEETING WHERE THE SUBJECT MATTER IS DISCUSSED AND VOTED ON.
FORM 990, PART VI, LINES 15A AND 15B	PROCESS FOR DETERMINING COMPENSATION A COMMITTEE OF THE BOARD OF TRUSTEES CALLED THE COMPENSATION COMMITTEE MEETS REGULARLY TO REVIEW THE COMPENSATION OF ALL EXECUTIVES (VICE PRESIDENT AND ABOVE) OF ALL COMPANIES WITHIN QHS. ALL DECISIONS REGARDING EXECUTIVE COMPENSATION ARE MADE IN CONFORMITY WITH THE PROCEDURES REQUIRED TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS. ANY ADJUSTMENT TO COMPENSATION IS SUBJECT TO THE PROCESS OF ANNUAL PERFORMANCE REVIEWS AND COMPARISON TO COMPARABLE COMPENSATION DATA PREPARED BY A NATIONALLY RECOGNIZED INDEPENDENT COMPENSATION CONSULTANT. THE MOST RECENT REVIEW TOOK PLACE IN OCTOBER 2023. OUTSIDE COUNSEL ASSISTS WITH THE REVIEW PROCESS AND DOCUMENTS THE DECISIONS OF THE COMMITTEE.
FORM 990, PART VI, LINE 19	AVAILABILITY OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, & FINANCIAL STATEMENTS TO THE PUBLIC QHS' GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND THE QHS' CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE ATTACHED TO THE QUEEN'S MEDICAL CENTER ("QMC"), MOLOKAI GENERAL HOSPITAL ("MGH") AND QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ("NHCH") TAX RETURNS, AS REQUIRED. QHS DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9	OTHER CHANGES IN NET ASSETS PENSION FAS 87 ADJUSTMENT $ 566,775 CHANGE IN OTHER COMPREHENSIVE INCOME $ (252,024) NET ASSETS RELEASED FROM RESTRICTION $ 642,636 ROUNDING $ 4 ------------- TOTAL $ 957,392
FORM 990 PART IX LINE 11G	DESCRIPTION:CONSULTING SERVICES TOTAL FEES:2525208
FORM 990 PART IX LINE 11G	DESCRIPTION:PURCHASED SERVICES TOTAL FEES:21485446
FORM 990 PART IX LINE 11G	DESCRIPTION:OTHER SERVICES TOTAL FEES:1080128

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
THE QUEEN'S MEDICAL CENTER
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990073524	MEDICAL SVCS	HI	501(c)(3)	3	QHS	Yes (true)
QUEEN EMMA LAND COMPANY
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990183769	SUPPORT SVCS	HI	501(c)(3)	12a	QHS	Yes (true)
MOLOKAI GENERAL HOSPITAL
PO BOX 408	KAUNAKAKAI MOLOKAI	HI	96748	990251372	MEDICAL SVCS	HI	501(c)(3)	3	QHS	Yes (true)
QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL
67-1125 MAMALAHOA HIGWAY	KAMUELA	HI	96743	990260423	MEDICAL SVCS	HI	501(c)(3)	3	QHS	Yes (true)
QUEEN'S UNIVERSITY MEDICAL GROUP
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	880820406	MEDICAL SVCS	HI	501(C)(3)	10	QHS	Yes (true)

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Predominant Income TypePredominantIncomeTypeTxt
HAMAMATSUQUEEN'S PET IMAGING
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	943266916	PET IMAGING	HI	NA	N/A
PRIMARY CARE PHYSICIAN ENTERPRISE LLC
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	834591861	MEDICAL SERVICES	HI	NA	N/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt
QUEEN'S DEVELOPMENT CORPORATION
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990240109	DEVELOPMENT	HI	QHS	C Corp	1.00000	Yes (true)
QUEEN'S INSURANCE EXCHANGE
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	991913839	INSURANCE	HI	QHS	C Corp	1.00000	Yes (true)	$518,332	$40,159,554
DIAGNOSTIC LABORATORY SERVICES INC
99-859 IWAIWA STREET	AIEA	HI	96701	990240499	MEDICAL LAB SVCS	HI	NA	C Corp		Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (12 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
THE QUEEN'S MEDICAL CENTER
p	$4,425,636	FMV
MOLOKAI GENERAL HOSPITAL
q	$1,525,127	FMV
QUEEN EMMA LAND COMPANY
q	$4,104,229	FMV
THE QUEEN'S MEDICAL CENTER
q	$167,915,290	FMV
QUEEN'S DEVELOPMENT CORPORATION
q	$2,028,794	FMV
QUEEN'S INSURANCE EXCHANGE
q	$353,711	FMV
QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL
q	$7,264,445	FMV
QUEEN'S INSURANCE EXCHANGE
p	$294,107	FMV
QUEEN'S DEVELOPMENT CORPORATION
p	$655,613	FMV
DIAGNOSTIC LABORATORY SERVICES
q	$2,023,841	FMV
MOLOKAI GENERAL HOSPITAL
C	$26,720,396	FMV
QUEEN'S UNIVERSITY MEDICAL GROUP
Q	$18,351,709	FMV

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE R, PART III	FormAndLineReferenceDesc
Explanation	IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A PARTNERSHIP HAMAMATSU/QUEEN'S PET IMAGING CENTER, LLC EIN: 94-3266916 ADDRESS: 1301 PUNCHBOWL STREET HONOLULU, HI 96813 PRIMARY CARE PHYSICIAN ENTERPRISE LLC EIN: 83-4591861 ADDRESS: 1301 PUNCHBOWL STREET HONOLULU, HI 96813	ExplanationTxt

Affiliated Group Attachment AffiliatedGroupAttachment

Field	Value	IRS element (for citing)
Meduim Explanation	NAME: QUEEN EMMA LAND COMPANY ADDRESS: 1301 PUNCHBOWL STREET HONOLULU, HI 96813 EIN: 99-0183769 EXPENSES: $39,752,776 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: THE QUEEN'S HEALTH SYSTEMS ADDRESS: 1301 PUNCHBOWL STREET HONOLULU, HI 96813 EIN: 99-0238120 EXPENSES: $168,512,366 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: THE QUEEN'S MEDICAL CENTER ADDRESS: 1301 PUNCHBOWL STREET HONOLULU, HI 96813 EIN: 99-0073524 EXPENSES: $1,350,868,587 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: MOLOKAI GENERAL HOSPITAL ADDRESS: P.O. BOX 408, KAUNAKAKAI, HI 96748 EIN: 99-0073524 EXPENSES: $ 43,189,070 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ADDRESS: 67-1125 MAMALAHOA HIGHWAY KAMUELA, HI 96743 EIN: 99-0260423 EXPENSES: $70,624,945 501(H) ELECTION: NO SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: QUEEN'S UNIVERSITY MEDICAL GROUP ADDRESS: 1301 PUNCHBOWL STREET, HONOLULU, HI 96813 EIN: 88-0820406 EXPENSES: $236,311,765 501(H) ELECTION: NO SHARE OF EXCESS LOBBYING EXPENDITURES: $0	MeduimExplanationTxt