2023-05-12T13:39:53-05:00 2022-06-30 ERNST & YOUNG US LLP 370 17TH STREET SUITE 4800 DENVER CO 80202 990 2021-07-01 990238120 THE QUEEN'S HEALTH SYSTEMS % CLINTON YEE QUEE 8085389011 1301 PUNCHBOWL STREET HONOLULU HI 96813 CLINTON YEE ASSISTANT TREASURER 8085389011 2023-05-08 true CLINTON YEE 999009999 ANDREW JAMESON P01894820 7209314000 2023-05-05 3 2021 2023-04-26 12:10:37Z JILL HOGGARD GREEN 1301 PUNCHBOWL STREET HONOLULU HI 96813 388428985 false X WWW.QUEENS.ORG X 1985 HI TO SUPPORT, PROMOTE AND MAINTAIN THE AFFILIATE CORPORATIONS OF QUEEN'S HEALTH SYSTEMS AND TO PROMOTE, SUPERVISE AND CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES. 21 15 927 0 109654 0 384398 52036350 172154615 190522857 24993465 32578065 3024469 1702344 200556947 276839616 0 0 0 0 98366610 107245497 0 0 0 77450860 86162063 175817470 193407560 24739477 83432056 789455668 1268219966 665671618 1055836661 123784050 212383305 X 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. false false 161938198 192225201 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. 161938198 true true false true false false false false false false true false false true true true false true false false false false false false false false false false false true true false false false false false false false false false true false false false false false true true true false false true 1026 0 true 927 true true true false false false false false false false false false true false X 21 15 false false false false false false false true true false false true true true true true true true true false HI X CLINTON YEE 8085389011 1301 PUNCHBOWL STREET HONOLULU HI 96813 X JILL HOGGARD GREEN PRESIDENT/CEO 32.0 33.0 X X 1520980 0 270173 JASON CHANG EVP/COO 24.0 31.0 X 0 947366 146632 PAUL MCDOWELL TREASURER/CFO 15.0 50.0 X 939261 0 103879 WHITNEY LIMM MD SR VICE PRESIDENT 48.0 12.0 X 888041 0 139171 ERIC MARTINSON VP/CIO 37.0 23.0 X 808875 0 133963 KAZUMA NAKAGAWA MD TRUSTEE 2.0 51.0 X 0 822623 44821 JOHN NITAO SECRETARY/GENERAL COUNSEL 51.0 4.0 X 685630 0 134649 ROWENA BUFFET TIMMS EVP/CAO 50.0 0.0 X 734010 0 40111 BERNADETTE MERLINO VP - AMBULATORY SERVICES 50.0 0.0 X 535607 0 180975 GERARD AKAKA VP - NATIVE HAWAII AFFAIRS 50.0 0.0 X 626288 0 58694 CYNTHIA KAMIKAWA VICE PRESIDENT 1.0 54.0 X 551355 0 62302 HAROLD MOSCHO VP - IT / CIO 50.0 0.0 X 527830 0 72873 MICHEL RICCIONI FORMER OFFICER 0.0 0.0 X 568205 0 873 NONA TAMANAHA VP - HUMAN RESOURCES 50.0 0.0 X 488390 0 70091 SHARLENE TSUDA FORMER OFFICER 0.0 0.0 X 436943 0 47345 JANICE KALANIHUIA VICE PRESIDENT 1.0 54.0 X 324054 0 56632 KATHLEEN MAH MD TRUSTEE 3.0 50.0 X 0 241013 40889 CLINTON YEE ASSISTANT TREASURER 10.0 45.0 X 219833 0 50649 NADINE TENN SALLE MD TRUSTEE/CHIEF OF PED. QMC 2.0 8.0 X 22074 0 0 PATRICK CHING TRUSTEE 2.0 1.0 X 0 0 0 KYLE CHOCK TRUSTEE 2.0 2.0 X 0 0 0 PETER HALFORD MD TRUSTEE 2.0 1.0 X 0 0 0 KEAWE KAHOLOKULA PHD TRUSTEE 2.0 1.0 X 0 0 0 KAMANI KUALA'AU TRUSTEE 2.0 1.0 X 0 0 0 KRISTI LEFFORGE TRUSTEE 2.0 1.0 X 0 0 0 ROBERT MOMSEN TRUSTEE 2.0 2.0 X 0 0 0 CAMERON NEKOTA TRUSTEE 2.0 1.0 X 0 0 0 THOMAS PRISELAC TRUSTEE 3.0 1.0 X 0 0 0 ALLEN UYEDA TRUSTEE 3.0 1.0 X 0 0 0 JENAI WALL TRUSTEE/CHAIR 5.0 3.0 X X 0 0 0 C SCOTT WO PHD TRUSTEE 3.0 1.0 X 0 0 0 JIM YATES TRUSTEE 2.0 1.0 X 0 0 0 GARY CAUFIELD TRUSTEE 2.0 1.0 X 0 0 0 SHAWN MALIA KAKA'IAUPUNI PHD TRUSTEE 2.0 1.0 X 0 0 0 A CATHERINE NGO TRUSTEE 2.0 1.0 X 0 0 0 SUSAN YAMADA TRUSTEE 1.0 1.0 X 0 0 0 9877376 2011002 1654722 221 true true false HAWAIIAN DREDGING AND CONSTRUCTION 605 KAPIOLANI BOULEVARD HONOLULU HI 96813 CONSTRUCTION SVCS 10738939 HAWAII RESIDENCY PROGRAMS 1356 LUSITANA STREET 510 HONOLULU HI 96813 MEDICAL SERVICES 11221888 PROLINK HEALTHCARE LLC 4600 MONTGOMERY ROAD STE 300 CINCINNATI OH 45212 MEDICAL SERVICES 20337622 SODEXO INC AND AFFILIATES 2465 CAMPUS ROAD HONOLULU HI 96822 MANAGEMENT SERVICES 8041325 PACIFIC ANETHESIA INC 321 N KUAKINI STREET 306 HONOLULU HI 96817 MEDICAL SERVICES 7240248 299 49294022 269941 2472387 52036350 SUPP SVCS TO TAX-EXEM AFF 561000 190522857 190522857 190522857 2479084 109654 2369430 0 0 0 0 0 141688350 111589369 30098981 30098981 30098981 0 0 0 0 0 0 0 0 0 CREDENTIALING 900099 135150 135150 CARELINK REVENUE 900099 1186467 1186467 CREDIT CARD REBATES 900099 220340 220340 160387 160387 1702344 276839616 192225201 109654 32468411 X 0 0 0 0 7204182 6123555 1080627 0 76456575 64988089 11468486 6050333 5142783 907550 11652062 9904253 1747809 5882345 4999993 882352 0 2075709 2075709 736882 736882 82744 82744 0 79442 79442 23530030 20000525 3529505 639484 543561 95923 1077641 915995 161646 22891698 19457943 3433755 0 3295655 2801307 494348 229123 194755 34368 0 674740 573529 101211 0 0 13566859 11531830 2035029 459384 390476 68908 PAYMENTS TO AFFILIATES 6436201 5470771 965430 UHP/JABSOM MISSION SUPPORT 1511442 1284726 226716 RECRUITMENT/RELOCATION 1409982 1198485 211497 REPAIRS & MAINTENANCE 1086967 923922 163045 6378080 5491700 886380 193407560 161938198 31469362 0 0 0 143640153 453299882 0 0 2174336 23871 0 0 0 0 0 40211445 2661387 4289136 6813200 8345669 157963401 122080531 40384139 35882870 69117327 63078832 46426550 41322435 0 0 0 0 478238576 621765826 789455668 1268219966 95783131 90202809 0 0 0 0 32157675 25896323 0 0 0 0 2796927 302797326 0 0 534933885 636940203 665671618 1055836661 X 123784050 210417700 0 1965605 123784050 212383305 789455668 1268219966 X 83432056 -17689712 22856911 X false true X true true true X X X 4 THE QUEEN'S MEDICAL CENTER 990073524 3 true 0 0 MOLOKAI GENERAL HOSPITAL 990251372 3 true 0 0 QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL 990260423 3 true 0 0 QUEEN'S UNIVERSITY MEDICAL GROUP 880820406 10 false 0 0 4 0 0 false false false false true false false false false false false false false false false true true true X true true 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 A, LINE 5A QHS HAS MAINTAINED A FORMAL AFFILIATION WITH QUMG SINCE ITS CREATION IN FEBRUARY 2022. (I) QUEEN'S UNIVERSITY MEDICAL GROUP; 88-0820406 (II) CREATION OF NEW SUPPORTED ORGANIZATION (III) AUTHORITY UNDER ARTICLES OF INCORPORATION (IV) BOARD APPROVAL SCHEDULE A, PART IV, SECTION D, LINE 3 TWENTY TRUSTEES FOR THE QUEEN'S HEALTH SYSTEMS (QHS) ALSO SERVE AS TRUSTEES FOR THE QUEEN'S MEDICAL CENTER (QMC). FOUR 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) 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 AND NHCH. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 82744 194808 82744 194808 161855454 1789824557 161938198 1790019365 1000000 1000000 250000 250000 1000000 1000000 1000000 1000000 4000000 6000000 160095 141608 166517 194808 663028 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 12002 12002 149515091 122080531 27434560 8436308 8436308 35882870 DUE FROM AFFILIATES 588977863 FIRST TRUST ASSETS 2443427 TRUSTEE HELD ASSETS 18973543 ROU ASSETS 2763744 INTEREST RECEIVABLE 8607249 621765826 0 DUE TO AFFILIATES 625495591 INTEREST PAYABLE 8261104 OPERATING LEASES 2780928 CAPITAL LEASES 402580 636940203 X 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, 2022. X X X X X false false false false false false false true false JILL HOGGARD GREEN PRESIDENT/CEO 1012265 0 501851 0 6864 0 253215 0 16958 0 1791153 0 JASON CHANG EVP/COO 0 673130 0 273696 0 540 0 122534 0 24098 0 1093998 PAUL MCDOWELL TREASURER/CFO 594964 0 341975 0 2322 0 80100 0 23779 0 1043140 0 WHITNEY LIMM MD SR VICE PRESIDENT 625488 0 248075 0 14478 0 121646 0 17525 0 1027212 0 ERIC MARTINSON VP/CIO 563759 0 229368 0 15748 0 107463 0 26500 0 942838 0 KAZUMA NAKAGAWA MD TRUSTEE 0 360268 0 461561 0 794 0 20769 0 24052 0 867444 JOHN NITAO SECRETARY/GENERAL COUNSEL 483214 0 197646 0 4770 0 107972 0 26677 0 820279 0 ROWENA BUFFET TIMMS EVP/CAO 519786 0 210660 0 3564 0 23200 0 16911 0 774121 0 BERNADETTE MERLINO VP - AMBULATORY SERVICES 396731 0 132018 0 6858 0 58721 0 122254 0 716582 0 GERARD AKAKA VP - NATIVE HAWAII AFFAIRS 480077 0 133594 0 12617 0 39219 0 19475 0 684982 0 CYNTHIA KAMIKAWA VICE PRESIDENT 430728 0 113769 0 6858 0 46549 0 15753 0 613657 0 HAROLD MOSCHO VP - IT / CIO 399231 0 122614 0 5985 0 56010 0 16863 0 600703 0 MICHEL RICCIONI FORMER OFFICER 568205 0 0 0 0 0 873 0 0 0 569078 0 NONA TAMANAHA VP - HUMAN RESOURCES 369109 0 113769 0 5512 0 53483 0 16608 0 558481 0 SHARLENE TSUDA FORMER OFFICER 306584 0 61054 0 69305 0 43277 0 4068 0 484288 0 JANICE KALANIHUIA VICE PRESIDENT 244039 0 70762 0 9253 0 39939 0 16693 0 380686 0 KATHLEEN MAH MD TRUSTEE 0 241013 0 0 0 0 0 17779 0 23110 0 281902 CLINTON YEE ASSISTANT TREASURER 197489 0 20480 0 1864 0 24863 0 25786 0 270482 0 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 OTHER NON-FIXED PAYMENTS RECOGNITION AWARDS WERE PAID TO ALL EMPLOYEES BASED ON ACCOMPLISHMENTS OF PREDETERMINED GOALS SET FORTH IN THE INCENTIVE AND STRATEGIC PLANS AND DEFINED ELIGIBILITY OF THE EMPLOYEE. RECOGNITION AWARDS ARE DISCRETIONARY AND CONSIDER QUALITY THRESHOLDS WHICH INCLUDE ANNUAL ACCREDITATION AND MINIMUM OPERATING INCOME LEVEL CRITERIA. IN ADDITION, EXECUTIVE AWARDS ARE WEIGHTED BASED ON INDIVIDUAL GOALS ESTABLISHED FOR EACH EXECUTIVE. SCHEDULE J, PART II & FORM 990, PART VII 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 MGH, NHCH AND QEL. SHE IS A VOLUNTEER TRUSTEE AND IS NOT COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR HER VARIOUS SERVICES. JASON CHANG MR. CHANG SERVES AS EVP AND COO OF QHS, PRESIDENT AND TRUSTEE OF QMC AND TRUSTEE OF QEL, MGH AND QNHCH. HE IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. JANICE KALANIHUIA MS. KALANIHUIA SERVES AS VP FOR THE QUEEN'S HEALTH SYSTEMS AND PRESIDENT OF MGH. SHE 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. HE 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 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. SHE WAS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. 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 ALSO SERVED AS TREASURER OF QMC. HE 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 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. HE 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 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. HE IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. KAZUMA NAKAGAWA, MD DR. NAKAGAWA SERVES AS A TRUSTEE FOR QHS AND QMC. HE IS A VOLUNTEER TRUSTEE AND IS NOT COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR SERVICES AS MEDICAL DIRECTOR, COMPREHENSIVE STROKE CENTER FOR QMC. KATHLEEN MAH, MD DR. MAH SERVES AS A TRUSTEE FOR QHS. SHE IS A VOLUNTEER TRUSTEE AND IS NOT COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR SERVICES AS MEDICAL DIRECTOR, SURGICAL SERVICES FOR QMC. A DEPT OF BUDGET & FINANCE STATE OF HI 990266961 419800LM7 2015-01-29 350356476 SEE PART VI false false false A 16245000 0 350362507 0 0 0 4726000 0 0 185627500 160009007 0 2019 true false true true A false false false true true 0 false false true A false false false true true true ML CAPITAL SERVICES 6.5 false false false 0 false true A true 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 $25,896,323. 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. CS Wo SONS LTD C. SCOTT WO, TRUSTEE -QHS 378688 RENTAL OF PROPERTY false Foodland Super Market Ltd Hawaii JENAI WALL, TRUSTEE -QHS 149448 PURCHASE OF FOOD false SCHEDULE L, PART IV, LINE 1 BUSINESS TRANSACTIONS C. SCOTT WO 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 $378,688. Jenai Wall is the Chairperson and CEO of Foodland Super Market, Ltd AND OWNS 45-50% OF FOODLAND SUPERMARKET, LTD. DURING THE YEAR, THE ORGANIZATION PURCHASED MEALS AND OTHER FOOD ITEMS TOTALLING $149,448. 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") AND QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ("NHCH"). 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 $202M ON A SYSTEM-WIDE BASIS, FOR THE YEAR ENDED JUNE 30, 2022. 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, 2022, THE ESTIMATED COST OF PROVIDING CHARITY CARE AND FOR SERVICES THAT WERE BAD DEBTS WAS $1,151,000 AND $28,190,000 RESPECTIVELY. 2. QUEEN EMMA CLINICS - QMC PROVIDES OUTPATIENT SERVICES TO INDIGENT PATIENTS AND OTHERS THROUGH THE QUEEN EMMA CLINICS. THE ESTIMATED COST OF OPERATION OF THE QUEEN EMMA CLINICS WAS APPROXIMATELY $550,000 FOR THE YEAR ENDED JUNE 30, 2022. 3. 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 $11,884,000 IN ON CALL PHYSICIAN COVERAGE DURING THE YEAR ENDED JUNE 30, 2022. 4. FELLOWSHIP, RESIDENT AND INTERN COSTS - QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT OF APPROXIMATELY $18,790,000 DURING THE YEAR ENDED JUNE 30, 2022 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. 5. 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, 2022 WAS $1,208,000. 6. 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, 2022 WAS $602,000. 7. RESEARCH LOSSES - QMC EMPLOYS STAFF AND INCURS UNFUNDED COSTS FOR MEDICAL RESEARCH. FOR THE YEAR ENDED JUNE 30, 2022, RESEARCH COSTS WERE $1,800,000. 8. CHARITABLE CONTRIBUTIONS - QMC MAKES CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS. FOR THE YEAR ENDED JUNE 30, 2022, CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS WERE $2,320,000. OF THIS AMOUNT, $448,000 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. 9. 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 $34,224,000 DURING THE YEAR ENDED JUNE 30, 2022. 10. 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 $78,474,000 DURING THE YEAR ENDED JUNE 30, 2022. CONSISTENT WITH COST REPORT REQUIREMENTS, THERE ARE AMOUNTS THAT ARE EXCLUDED FROM THE COSTS ABOVE. 11. 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, 2022, REVENUES FOREGONE FROM LEASE RATES THAT WERE BELOW FAIR MARKET VALUE WERE $56,000. 12. MOLOKAI GENERAL HOSPITAL - QUEEN'S SUPPORTS MGH IN PROVIDING HEALTHCARE SERVICES TO THE ISLAND OF MOLOKAI. FOR THE YEAR ENDED JUNE 30, 2022, MGH PROVIDED COMMUNITY BENEFITS TOTALING $568,000. 13. 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, 2022, NHCH PROVIDED COMMUNITY BENEFITS TOTALING APPROXIMATELY $7,883,000. 14. NATIVE HAWAIIAN HEALTH AT QMC - QUEEN'S SUPPORTS A NATIVE HAWAIIAN HEALTH PROGRAM AT QMC. FOR THE YEAR ENDED JUNE 30, 2022, EXPENSES TOTALED $854,000. 15. 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 $1,614,000 FOR THE YEAR ENDED JUNE 30, 2022. 16. 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, 2022, THE VALUE OF THE USE OF THE CENTER WAS $298,000. 17. 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, 2022, COSTS INCURRED FOR THE PROGRAM WERE $1,272,000. 18. OHANA HOUSE - OHANA HOUSE IS A 14-BED PRIVATE MEDICAL RESPITE HOUSE IN PARTNERSHIP WITH THE QUEEN'S MEDICAL CENTER AND KALIHI PALAMA HEALTH CENTER. THIS PROGRAM PROVIDES CASE MANAGEMENT AND SHORT-TERM RESIDENTIAL CARE THAT ALLOWS HOMELESS DISCHARGED FROM THE HOSPITAL THE OPPORTUNITY TO REST IN A SAFE ENVIRONMENT WHILE ACCESSING MEDICAL CARE AND OTHER SUPPORTIVE SERVICES. THE SERVICES PROVIDED TO CLIENTS INCLUDE CASE MANAGEMENT, TRANSPORTATION, SHELTER, MEALS, EMERGENCY CLOTHING AND HYGIENE SERVICES. FOR THE YEAR ENDED JUNE 30, 2022, COSTS INCURRED FOR THE PROGRAM WERE $43,000. FORM 990, PART III, LINE 4A - CONTINUED 19. 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, 2022 COSTS INCURRED FOR THE PROGRAM WERE $552,000. 20. 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, 2022 COSTS INCURRED FOR THE PROGRAM WERE $621,000. 21. 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, 2022, THE COST OF PROVIDING HEALTH AND WELLNESS EDUCATION WAS $302,000. 22. 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, 2022, THE COST RELATED TO KAHULA OLA WAS $222,000. 23. 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 $3,434,000 DURING THE YEAR ENDED JUNE 30, 2022. 24. 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 $3,855,000 DURING THE TAX YEAR ENDED JUNE 30, 2022. 25. 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, 2022, THESE PROGRAM COSTS TOTALED $1,766,000. 26. COMMUNITY OUTREACH - QHS 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 RISK MANAGEMENT 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 OF ALL COMPANIES WITHIN QHS. QHS' EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY FOR ITS PRESIDENT/CEO, EXECUTIVE VP/COO, EXECUTIVE VP/CFO, QHS SENIOR VP ENDOWMENT, QHS SENIOR VP CORPORATE DEVELOPMENT, QHS VP GENERAL COUNSEL, QHS VP HUMAN RESOURCES, QHS VP INFORMATION TECHNOLOGY/CIO, QHS VP COMMUNITY DEVELOPMENT, QHS VP MEDICAL AFFAIRS AND QHS VP CLINICAL INTEGRATION. 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 2022. 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 $ 1,279,286 CHANGE IN OTHER COMPREHENSIVE INCOME $ 21,577,623 ROUNDING $ 2 ------------- TOTAL $ 22,856,911 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING SERVICES TOTAL FEES:3463405 FORM 990 PART IX LINE 11G DESCRIPTION:PURCHASED SERVICES TOTAL FEES:19034812 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER SERVICES TOTAL FEES:1031813 THE QUEEN'S MEDICAL CENTER 1301 PUNCHBOWL STREET HONOLULU HI 96813 990073524 MEDICAL SVCS HI 501(c)(3) 3 QHS true QUEEN EMMA LAND COMPANY 1301 PUNCHBOWL STREET HONOLULU HI 96813 990183769 SUPPORT SVCS HI 501(c)(3) 12a QHS true MOLOKAI GENERAL HOSPITAL PO BOX 408 KAUNAKAKAI MOLOKAI HI 96748 990251372 MEDICAL SVCS HI 501(c)(3) 3 QHS true QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL 67-1125 MAMALAHOA HIGWAY KAMUELA HI 96743 990260423 MEDICAL SVCS HI 501(c)(3) 3 QHS true QUEEN'S UNIVERSITY MEDICAL GROUP 1301 PUNCHBOWL STREET HONOLULU HI 96813 880820406 MEDICAL SVCS HI 501(C)(3) 10 QHS true 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 QUEEN'S DEVELOPMENT CORPORATION 1301 PUNCHBOWL STREET HONOLULU HI 96813 990240109 DEVELOPMENT HI QHS C Corp 192714099 154582738 1.00000 true QUEEN'S INSURANCE EXCHANGE 1301 PUNCHBOWL STREET HONOLULU HI 96813 991913839 INSURANCE HI QHS C Corp 88026 36858109 1.00000 true DIAGNOSTIC LABORATORY SERVICES INC 99-859 IWAIWA STREET AIEA HI 96701 990240499 MEDICAL LAB SVCS HI NA C Corp true false false true false false false false false false false false false false false false true true false false THE QUEEN'S MEDICAL CENTER p 4943807 FMV MOLOKAI GENERAL HOSPITAL q 1676880 FMV QUEEN EMMA LAND COMPANY q 3878910 FMV THE QUEEN'S MEDICAL CENTER q 169898120 FMV QUEEN'S DEVELOPMENT CORPORATION q 3082626 FMV QUEEN'S INSURANCE EXCHANGE q 321349 FMV QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL q 7933923 FMV QUEEN'S INSURANCE EXCHANGE p 86679 FMV QUEEN'S DEVELOPMENT CORPORATION p 437821 FMV DIAGNOSTIC LABORATORY SERVICES q 3526297 FMV QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL C 43294022 FMV SCHEDULE R, PART III 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 NAME: QUEEN EMMA LAND COMPANY ADDRESS: 1301 PUNCHBOWL STREET HONOLULU, HI 96813 EIN: 99-0183769 EXPENSES: $36,308,169 501(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: $161,938,198 501(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: $1,462,863,437 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: MOLOKAI GENERAL HOSPITAL ADDRESS: P.O. BOX 408 KAUNAKAKAI MOLOKAI, HI 96748 EIN: 99-0251372 EXPENSES: $14,274,856 501(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: $114,634,705 501(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: $0 501(H) ELECTION: NO SHARE OF EXCESS LOBBYING EXPENDITURES: $0