2015-05-06T16:46:05-05:00 2014-06-30 ERNST & YOUNG US LLP 4370 LA JOLLA VILLAGE DR SUITE 500 SAN DIEGO CA 92122 990 2013-07-01 990238120 THE QUEEN'S HEALTH SYSTEMS % CLINTON YEE QUEE 8085389011 1301 PUNCHBOWL STREET Suite HONOLULU HI 96813 Robert K Nobriga Treasurer 8085389011 2015-05-05 DEBRA HEISKALA P00649485 8085389011 2013 2016-02-25 16:41:14Z ARTHUR A USHIJIMA 1301 PUNCHBOWL STREET HONOLULU HI 96813 46058341 false X WWW.QUEENSHEALTHSYSTEMS.COM X 1985 HI TO SUPPORT, PROMOTE AND MAINTAIN THE AFFILIATE CORPORATIONS OF QUEEN'S HEALTH SYSTEMS AND TO PROMOTE SUPERVISE, SUPPORT AND CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES. 27 24 96 56171 411191 82358 29709061 32862946 6379695 7406871 0 0 36499947 40352175 354079 82358 0 0 19340715 21099554 0 0 0 10809773 12404661 30504567 33586573 5995380 6765602 73542316 118190351 26444669 42619345 47097647 75571006 X TO SUPPORT, PROMOTE AND MAINTAIN THE SUBSIDIARY AND AFFILIATE, CORPORATIONS OF THE QUEEN'S HEALTH SYSTEMS AND TO PROMOTE, SUPERVISE, SUPPORT AND OTHERWISE CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES. false false 26784452 82358 32862946 THE QUEEN'S HEALTH SYSTEMS ("QHS") IS THE PARENT COMPANY OF THE QUEEN'S MEDICAL CENTER ("QMC"), QUEEN EMMA LAND COMPANY, QUEEN'S DEVELOPMENT CORPORATION, MOLOKAI GENERAL HOSPITAL ("MGH"), NORTH HAWAII COMMUNITY HOSPITAL ("NHCH") AND VARIOUS OTHER HEALTHCARE RELATED ENTITIES (COLLECTIVELY REFERRED TO AS "QUEEN'S"). SEE SCHEDULE O. 26784452 true true false true false false false false false false true true false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true true true false false true 547 0 true 96 true true true false false false false false false false false false X 27 24 false false false false false false false true true false false true true true true true true true true false X CLINTON YEE 8085389011 1301 PUNCHBOWL STREET HONOLULU HI 96813 Maenette Benham EDD Trustee 1.0 2.0 X Gary L Caufield Trustee 1.0 1.0 X Diane Cecchettini RN Trustee 1.0 1.0 X Han P Ching Trustee - Part Year 1.0 1.0 X Norman TS Chong Trustee 2.0 0.0 X Lance M Dunbar Trustee 2.0 1.0 X Ernest Fukeda Jr Trustee 2.0 2.0 X Christine M Gayagas Trustee 1.0 1.0 X 0 0 0 Peter Halford MD Trustee 1.0 0.0 X 27993 Peter K Hanashiro Trustee 2.0 1.0 X Neil J Hannahs Trustee 1.0 3.0 X Lyle Harada Trustee 1.0 1.0 X David C Hulihee Trustee 2.0 0.0 X Stanley Kuriyama Trustee 2.0 1.0 X Sherry Menor-McNamara Trustee 1.0 1.0 X Robert R Momson Trustee 1.0 2.0 X Steven Nishida MD Trustee 1.0 1.0 X Robert K Nobriga Exec VP/Treas/Trustee - Pt Yr 1.0 4.0 X X William G Obana MD Vice Chair/Trustee - Part Year 1.0 11.0 X X 112925 Caroline Ward Oda Trustee 1.0 1.0 X Robb K Ohtani MD Trustee - Part Year 1.0 19.0 X 72230 Randolph P Perreira Trustee - Part Year 1.0 0.0 X Andrew Schwartz MD Trustee 2.0 0.0 X James Kimo Steinwascher Trustee 1.0 1.0 X R Brian Tsujimura Trustee 1.0 1.0 X Arthur A Ushijima President/CEO 30.0 35.0 X X 5075790 0 172084 Jenai S Wall Trustee 1.0 1.0 X JD Watamull Trustee 1.0 0.0 X Barry Weinman Trustee 2.0 2.0 X Leslie Wilcox Trustee 1.0 1.0 X Julia C Wo Trustee - Part Year 1.0 1.0 X C Scott Wo Trustee 1.0 1.0 X Eric K Yeaman Chair/Trustee 4.0 4.0 X X Kenneth Graham Vice President 1.0 54.0 X 428063 0 0 Susan Haramoto Assistant Sec - Part Year 28.0 12.0 X 60100 6162 Janice Kalanihuia Vice President 1.0 54.0 X 256496 0 45993 Richard Keene Treasurer/CFO - Part Year 28.0 27.0 X 607025 0 42893 Eric Martinson Vice President 22.0 33.0 X 496442 0 48014 Sharlene Tsuda Secretary 52.0 3.0 X 294190 0 44226 Mark Yamakawa EVP/COO 8.0 47.0 X 680811 0 78474 Clinton Yee Assistant Treasurer 10.0 45.0 X 0 184269 36078 Whitney WL Limm VP Clinical Integration 50.0 0.0 X 622044 0 62260 Carla Nishimoto Corporate Counsel 50.0 0.0 X 185518 0 22959 Hunter Praywell CIO/VP IT 50.0 0.0 X 379096 0 37891 John Nitao General Counsel/VP 53.0 2.0 X 434666 0 41870 Paula Yoshioka Vice President 0.0 55.0 X 493191 0 37174 10013432 397417 676078 32 false true false BDC ADVISORS LLC 1221 BRICKELL AVENUE STE 1470 MIAMI FL 33131 CONSULTING SERVICES 409525 ERNST YOUNG LLP 55 MERCHANT STREET 1900 HONOLULU HI 96813 CONSULTING SERVICES 983973 JEFFREY N YU LLC 1011 HOA STREET HONOLULU HI 96825 IT CONSULTING SVCS 443610 KENNETH D GRAHAM FACHE 2344 OLD PAGE MILL ROAD PALO ALTO CA 94304 CONSULTING SERVICES 428063 KPMG LLP 1001 BISHOP STREET HONOLULU HI 96813 ACCOUNTING SERVICES 580033 9 82358 0 82358 SUPPORT SERVICES 561000 32862946 32862946 0 0 32862946 6960451 56171 6904280 0 0 0 0 0 6152586 5678064 28102 474522 -28102 446420 446420 0 0 0 0 40352175 32862946 56171 7350700 X 82358 82358 0 0 0 0 0 0 5209690 4428238 781452 0 0 0 0 0 11573129 9837158 1735971 997908 848222 149686 0 2246359 1909405 336954 0 1072468 911598 160870 0 0 0 0 0 175144 0 175144 0 737872 0 737872 0 85564 0 85564 0 0 0 0 0 0 0 4025033 3421278 603755 0 97153 82580 14573 0 333945 283853 50092 0 1209962 1028468 181494 0 0 0 0 0 20720 17612 3108 0 226771 192755 34016 0 0 0 0 0 185418 157605 27813 0 32162 27338 4824 0 1133321 963323 169998 0 800793 680674 120119 0 282810 240389 42421 0 EQUIP RENTAL & MAINTENANCE 1359520 1155592 203928 0 BOOKS, DUES & SUBSCRIPTIONS 279340 237439 41901 0 PARKING 28691 24387 4304 0 GENERAL EXCISE TAX 47761 40597 7164 0 1342681 213583 1129098 33586573 26784452 6802121 0 0 0 0 14028648 9908374 0 0 246543 339024 0 0 0 0 0 0 0 0 122836 142914 11490691 8262711 1895088 3227980 22295569 26854728 19166454 37413148 0 0 0 0 15787178 40304183 73542316 118190351 18521035 23701357 0 0 0 0 0 0 0 0 0 0 2941355 8941355 0 0 4982279 9976633 26444669 42619345 X 47097647 75571006 0 0 0 0 47097647 75571006 73542316 118190351 X 6765602 1828264 20542574 -663081 X X false true X true true true X X X false false false THE QUEEN'S MEDICAL CENTER 990073524 03 true 0 MOLOKAI GENERAL HOSPITAL 990251372 03 true 0 NORTH HAWAII COMMUNITY HOSPITAL 990260423 03 false 0 3 DESCRIPTION OF NON-MONETARY SUPPORT SCHEDULE A, PART I, LINE 11H, COLUMN (VII) QHS PROVIDES LEGAL, ACCOUNTING, HUMAN RESOURCES AND ADMINISTRATIVE SERVICES TO QMC, MGH AND NHCH. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 85564 116026 85564 116026 26784452 874689950 26870016 874805976 1000000 1000000 250000 250000 1000000 1000000 1000000 1000000 4000000 6000000 46088 55188 113796 116026 331098 250000 250000 250000 250000 1000000 1500000 0 0 12002 12002 9527664 8262711 1264953 1951025 1951025 3227980 POOLED INVESTMENTS-NON PUBLIC 37413148 F 37413148 DUE FROM AFFILIATES 38278955 FIRST TRUST ASSET 2025228 40304183 0 DUE TO AFFILIATES 9976633 9976633 X SCHEDULE D, PART X, LINE 2 ASC 740 THE QUEEN'S HEALTH SYSTEM EVALUATES ITS UNCERTAIN TAX POSITIONS AND HAS NO MATERIAL UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2014. true UNIV OF HAWAII OFFICE OF RESEARCH SERVICES 2440 CAMPUS ROAD BOX 368 HONOLULU HI 96822 996000354 Govt. 82358 0 General Support 1 SCHEDULE I, PART I, LINE 2 DESCRIPTION OF ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS: THE QUEEN'S HEALTH SYSTEMS MAKES DONATIONS TO VARIOUS TAX-EXEMPT ORGANIZATIONS WITH THE PURPOSE OF PROVIDING OPPORTUNITIES FOR BETTER HEALTH AND WELLNESS TO ALL THE PEOPLE OF HAWAII. THERE ARE GENERALLY NO RESTRICTIONS PLACED ON THE USE OF THOSE DONATIONS AND THE RECEIVING ORGANIZATIONS MAY USE THE DONATIONS AT THEIR DISCRETION IN ORDER TO FURTHER THEIR EXEMPT PURPOSE. WHERE RESTRICTIONS ARE PLACED ON THE USE OF THOSE DONATIONS, QHS REQUESTS FINANCIAL REPORTS IN ORDER TO MONITOR SUCH USE. X X X X X false true false false false false false true false Arthur A Ushijima President/CEO 1004241 0 1033483 0 3038066 0 159429 0 12655 0 5247874 0 3630766 0 Kenneth Graham Vice President 428063 0 0 0 0 0 0 0 0 0 428063 0 0 0 Janice Kalanihuia Vice President 188287 0 52407 0 15802 0 33384 0 12609 0 302489 0 0 0 Richard Keene Treasurer/CFO - Part Year 462096 0 126401 0 18528 0 30073 0 12820 0 649918 0 0 0 Eric Martinson Vice President 353286 0 120654 0 22502 0 21914 0 26100 0 544456 0 0 0 Sharlene Tsuda Secretary 219380 0 56166 0 18644 0 31792 0 12434 0 338416 0 0 0 Mark Yamakawa EVP/COO 484023 0 153816 0 42972 0 64379 0 14095 0 759285 0 0 0 Clinton Yee Assistant Treasurer 0 165444 0 14700 0 4125 0 14464 0 21614 0 220347 0 0 Whitney WL Limm VP Clinical Integration 456130 0 125137 0 40777 0 37145 0 25115 0 684304 0 0 0 Carla Nishimoto Corporate Counsel 168196 0 15000 0 2322 0 15703 0 7256 0 208477 0 0 0 Hunter Praywell CIO/VP IT 279360 0 76651 0 23085 0 20771 0 17120 0 416987 0 0 0 John Nitao General Counsel/VP 320360 0 99579 0 14727 0 24559 0 17311 0 476536 0 0 0 Paula Yoshioka Vice President 370761 0 105659 0 16771 0 27996 0 9178 0 530365 0 0 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 4B THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) PROVIDES FOR AN UMBRELLA BENEFIT EQUAL TO A LIFE ANNUITY OF 60% OF FINAL AVERAGE SALARY AT NORMAL RETIREMENT AGE (WHICH BENEFIT IS OFFSET HOWEVER BY THE BENEFIT PROVIDED TO THE CEO UNDER THE QHS PENSION PLAN, THE QHS 401(K) PLAN FOR MATCHING CONTRIBUTIONS ONLY, THE QHS PENSION RESTORATION PLAN, AND 50% OF ESTIMATED SOCIAL SECURITY RETIREMENT BENEFITS.) NORMAL RETIREMENT AGE IS DEFINED AS AGE 65 AND THE BENEFIT VESTS AND IS PAID OUT AS A LUMP SUM AT THAT POINT REGARDLESS IF EMPLOYMENT IS CONTINUED PAST AGE 65. THE FOLLOWING PAYMENTS WERE MADE DURING 2013: ARTHUR A. USHIJIMA - $2,965,859 OTHER REPORTABLE COMPENSATION REFLECTS VESTED PAYMENTS IN TWO NONQUALIFIED RETIREMENT PLANS. THE FIRST PLAN IS A DEFINED BENEFIT SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) THAT PROVIDED AN INCOME REPLACEMENT EQUAL TO 60% OF MR. USHIJIMA'S FINAL THREE-YEAR AVERAGE BASE SALARY AT AGE 65, OFFSET BY ALL OTHER FORMS OF EMPLOYER-PROVIDED RETIREMENT (INCLUDING 50% OF SOCIAL SECURITY). MR. USHIJIMA'S SERP WAS A GRANDFATHERED RETIREMENT PLAN THAT PROVIDED RETIREMENT BENEFITS IN LINE WITH INDUSTRY NORMS FOR OTHER HEALTH SYSTEM CEOS. UNLIKE SOME OTHER SERP DESIGNS THAT PROVIDE PARTIAL VESTING WITH CASH PAYMENTS EVERY FEW YEARS, 100% OF MR. USHIJIMA'S SERP VESTED UPON ATTAINMENT OF AGE 65, WHICH OCCURRED IN 2013. THE $2,965,859 SERP PAYMENT REFLECTS HIS 24 YEARS OF SERVICE AS OF 2013 AND IS SUBJECT TO ALL APPLICABLE STATE AND FEDERAL TAXES. THE SERP CEASED UPON VESTING, AND NO FURTHER PAYMENTS WILL BE MADE UNDER THIS PLAN. THE SECOND NONQUALIFIED RETIREMENT PLAN IS A PENSION RESTORATION BENEFIT, WHICH IS PROVIDED TO ALL ELIGIBLE EMPLOYEES, INCLUDING MR. USHIJIMA, AND WHICH APPLIES THE SAME BENEFIT FORMULA AS THE ALL-EMPLOYEE QUALIFIED CASH BALANCE PENSION PLAN TO THE PORTION OF SALARY THAT EXCEEDS LEGISLATIVE CAPS ON PAY FOR QUALIFIED PLANS. THE PENSION RESTORATION PLAN IS ALSO 100% VESTED AT AGE 65, AND THE BALANCE OF THIS ACCOUNT, WHICH WAS $664,907 FOR MR. USHIJIMA, WAS PAID TO HIM IN 2013, SUBJECT TO ALL APPLICABLE STATE AND FEDERAL TAXES. SCHEDULE J, PART I, LINE 7 RECOGNITION AWARDS WERE PAID TO ALL EMPLOYEES BASED ON ACCOMPLISHMENTS OF PREDETERMINED GOALS AND OBJECTIVES 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 FOR SERVICES ARTHUR A. USHIJIMA MR. USHIJIMA SERVES AS A TRUSTEE FOR THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY) AND SEVERAL OTHER QUEEN'S RELATED AFFILIATES. HE IS A VOLUNTEER TRUSTEE AND IS NOT COMPENSATED FOR THESE SERVICES. HIS HOURS SERVED AS A TRUSTEE FOR QHS ARE 2 HOURS PER WEEK. MR. USHIJIMA ALSO SERVES AS PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY) AND AS PRESIDENT OF QMC. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR HIS VARIOUS SERVICES. MARK YAMAKAWA MR. YAMAKAWA SERVES AS EVP AND COO OF THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY), EVP AND COO OF QMC AND CHAIRMAN OF QDC. HE IS NOT SEPARATELY COMPENSATED FOR THESE VARIOUS SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. JANICE KALANIHUIA MS. KALANIHUIA SERVES AS VP FOR THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY) AND PRESIDENT OF MGH. SHE IS NOT SEPARATELY COMPENSATED FOR THESE VARIOUS SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. RICHARD C. KEENE MR. KEENE SERVED AS QMC TREASURER, SVP/CFO AND TREASURER FOR THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY), TREASURER OF QEL AND TREASURER OF MGH. HE IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. SHARLENE TSUDA MS. TSUDA SERVES AS SECRETARY FOR QMC AND VP/SECRETARY FOR THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY). SHE IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. JOHN S. NITAO MR. NITAO SERVES AS VP/GENERAL COUNSEL FOR THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY), SECRETARY OF QEL AND ON THE MANAGEMENT BOARD OF QIE AND QDC. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR HIS VARIOUS SERVICES. ERIC MARTINSON MR. MARTINSON SERVES AS PRESIDENT OF QEL AND EVP AND CIO FOR THE QUEEN'S HEALTH SYSTEMS (PARENT COMPANY). HE IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. CLINTON YEE MR. YEE SERVES AS ASSISTANT TREASURER AND CORPORATE CONTROLLER OF QHS AND ASSISTANT TREASURER OF QMC, QHS AND QDC. HE IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES. SUSAN HARAMOTO MS. HARAMOTO SERVES AS ASSISTANT SECRETARY OF QMC, QHS AND QDC AND COORDINATOR OF COMMUNITY DEVELOPMENT OF QHS. SHE IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. WILLIAM G. OBANA, MD DR. OBANA SERVED AS A TRUSTEE FOR THE QUEEN'S HEALTH SYSTEMS (1 HOUR PER WEEK). HE IS A VOLUNTEER TRUSTEE AND IS NOT COMPENSATED FOR THESE SERVICES. THE REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS IS FOR HIS ON-CALL SERVICES AT THE QUEEN'S MEDICAL CENTER (ESTIMATED AVERAGE OF 11 HOURS PER WEEK). ROBB K. OHTANI, MD DR. OHTANI SERVED AS A TRUSTEE FOR THE QUEEN'S HEALTH SYSTEMS (1 HOUR PER WEEK). HE IS A VOLUNTEER TRUSTEE AND IS NOT COMPENSATED FOR THESE SERVICES. THE REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS IS FOR HIS ON-CALL SPECIALTY SERVICES AT THE QUEEN'S MEDICAL CENTER(ESTIMATED AVERAGE OF 12 HOURS PER WEEK) FORM 990, PART III, LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS THE MISSION OF QUEEN'S 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 OF THE PEOPLE OF HAWAII. QHS FULFILLS ITS EXEMPT PURPOSE BY SUPPORTING THE QUEEN'S MEDICAL CENTER, MOLOKAI GENERAL HOSPITAL, AND NORTH HAWAII COMMUNITY HOSPITAL. 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. IN MAY 2012, QHS AND ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII ANNOUNCED A SIGNED LETTER-OF-INTENT TO ENABLE QHS TO EXPLORE THE FEASIBILITY OF ACQUIRING AND REOPENING THE FORMER HAWAII MEDICAL CENTER (HMC) WEST CAMPUS, WHICH WAS IN THE PROCESS OF BEING RETURNED TO ST. FRANCIS HEALTHCARE SYSTEM FOLLOWING A LENGTHY BANKRUPTCY PROCESS. IN DECEMBER 2012, QHS ANNOUNCED THAT IT OFFICIALLY ACQUIRED HMC FROM ST. FRANCIS HEALTHCARE SYSTEM OF HAWAII. THE QUEENS MEDICAL CENTER - WEST OAHU WAS OPENED IN 2014. 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 $137.7 MILLION ON A SYSTEM-WIDE BASIS, FOR THE YEAR ENDED JUNE 30, 2014. 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, 2014, THE ESTIMATED COST OF PROVIDING CHARITY CARE AND FOR SERVICES THAT WERE BAD DEBTS WAS $3,466,000 AND $26,529,000 RESPECTIVELY. 2. QUEEN'S TRANSPLANT CENTER - IN JANUARY 2012, QMC OPENED THE ONLY ORGAN TRANSPLANT CENTER IN HAWAII AND THE PACIFIC BASIN. THIS NEW CENTER IS HOME TO PHYSICIANS AND STAFF WITH OVER 20 YEARS OF EXPERIENCE IN TRANSPLANTATION. FOR THE YEAR ENDED JUNE 30, 2014, THE ESTIMATED COST OF OPERATIONS OF THE QUEEN'S TRANSPLANT CENTER WAS $4,954,000. 3. 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 $1,495,000 FOR THE YEAR ENDED JUNE 30, 2014. 4. 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 $5,736,000 FOR THE YEAR ENDED JUNE 30, 2014. 5. ON CALL PHYSICIAN COMPENSATION - QMC MAINTAINS THE ONLY LEVEL II TRAUMA CENTER IN THE STATE OF HAWAII. IN ORDER TO PROVIDE LEVEL II TRAUMA COVERAGE, THE MEDICAL CENTER INCURRED APPROXIMATELY $9,421,000 IN ON CALL PHYSICIAN COVERAGE DURING THE YEAR ENDED JUNE 30, 2014. 6. FELLOWSHIP, RESIDENT AND INTERN COSTS - QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT OF APPROXIMATELY $13,162,000 DURING THE YEAR ENDED JUNE 30, 2014 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. 7. 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, 2014 WAS $796,000. 8. 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. THE ESTIMATED COST OF PROVIDING THESE SERVICES FOR THE YEAR ENDED JUNE 30, 2014 WAS $1,526,000. 9. TRANSPORTATION SERVICES - QMC PROVIDES TRANSPORTATION TO AND FROM THE MEDICAL CENTER TO PATIENTS WHO REQUIRE ASSISTANCE. THE COST OF PROVIDING THESE SERVICES WAS $95,000 FOR THE YEAR ENDED JUNE 30, 2014. 10. 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, 2014, THE COST OF PROVIDING HEALTH AND WELLNESS EDUCATION WAS $564,000. 11. RESEARCH LOSSES - QMC EMPLOYS STAFF AND INCURS UNFUNDED COSTS FOR MEDICAL RESEARCH. FOR THE YEAR ENDED JUNE 30, 2014, RESEARCH COSTS WERE $1,157,000. 12. CHARITABLE CONTRIBUTIONS - QMC MAKES CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS. FOR THE YEAR ENDED JUNE 30, 2014, CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS WERE $993,000. OF THIS AMOUNT, $82,358 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. 13. ELECTRICAL GENERATOR PROJECT - IN ORDER TO MAINTAIN NECESSARY LIFE SUPPORT, DIAGNOSTIC AND OPERATING SYSTEMS, IN THE EVENT OF AN EMERGENCY, QMC SIGNIFICANTLY UPGRADED ITS POWER PLANT BY ADDING TWO NEW GENERATORS THAT ARE CAPABLE OF PROVIDING ELECTRICAL POWER FOR THE MEDICAL CENTER. FOR THE YEAR ENDED JUNE 30, 2014, COSTS INCURRED FOR THE ELECTRICAL GENERATOR PROJECT WERE $43,000. TOTAL PROJECT COSTS INCURRED AS OF JUNE 30, 2014 WERE APPROXIMATELY $37,217,000. 14. 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 $43,471,000 DURING THE YEAR ENDED JUNE 30, 2014. 15. 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 $18,215,000 DURING THE YEAR ENDED JUNE 30, 2014. CONSISTENT WITH COST REPORT REQUIREMENTS, THERE ARE AMOUNTS THAT ARE EXCLUDED FROM THE COSTS ABOVE. 16. 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, 2014, REVENUES FOREGONE FROM LEASE RATES THAT WERE BELOW FAIR MARKET VALUE WERE $85,000. 17. 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, 2014, THESE PROGRAM COSTS TOTALED $976,000. 18. MOLOKAI GENERAL HOSPITAL - QUEEN'S SUPPORTS MGH IN PROVIDING HEALTHCARE SERVICES TO THE ISLAND OF MOLOKAI. FOR THE YEAR ENDED JUNE 30, 2014, QHS INCURRED COSTS FROM OPERATIONS OF $705,000. 19. NATIVE HAWAIIAN HEALTH AT QMC - QUEEN'S SUPPORTS A NATIVE HAWAIIAN HEALTH PROGRAM AT QMC. FOR THE YEAR ENDED JUNE 30, 2014, EXPENSES TOTALED APPROXIMATELY $1,226,000. 20. KINAU STREET OFF-RAMP IMPROVEMENT PROJECT - IN ORDER TO IMPROVE ACCESS TO ITS EMERGENCY DEPARTMENT AND HOSPITAL, QMC, IN CONJUNCTION WITH THE STATE DEPARTMENT OF TRANSPORTATION AND CITY DEPARTMENT OF TRANSPORTATION SERVICES, BEGAN CONSTRUCTION TO THE KINAU STREET OFF-RAMP. FOR THE YEAR ENDED JUNE 30, 2014, COSTS INCURRED FOR THE IMPROVEMENT PROJECT WERE $389,000. 21. DENTAL CLINIC - QMC PROVIDES DENTAL SERVICES TO INDIGENT PATIENTS AND OTHERS THOUGH ITS DENTAL CLINIC. THE COST OF OPERATIONS FROM THE DENTAL CLINIC WAS APPROXIMATELY $670,000 FOR THE YEAR ENDED JUNE 30, 2014. FORM 990, PART III, LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED) 22. 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, 2014, THE VALUE OF THE USE OF THE CENTER WAS $244,000. 23. JOB SHADOWING PROGRAM - QMC SPONSORS A JOB SHADOWING PROGRAM FOR STUDENTS IN THE STATE OF HAWAII. FOR THE YEAR ENDED JUNE 30, 2014, COSTS INCURRED FOR THE PROGRAM WERE $10,000. 24. NORTH HAWAII COMMUNITY HOSPITAL - QUEEN'S SUPPORTS NHCH IN PROVIDING HEALTHCARE SERVICES TO NORTH HAWAII. FOR THE YEAR ENDED JUNE 30, 2014, NHCH PROVIDED COMMUNITY BENEFITS TOTALING $1,791,000. 25. 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. 26. VOLUNTEER EFFORTS - QHS EMPLOYEES PERIODICALLY VOLUNTEER FOR OTHER CHARITABLE ORGANIZATIONS. FOR THE YEAR ENDED JUNE 30, 2014, THESE EVENTS INCLUDED THE AMERICAN HEART ASSOCIATION'S "HEART WALK", WAIKIKI IMPROVEMENT ASSOCIATION'S "BEACH CLEAN UP" AND THE AMERICAN DIABETES ASSOCIATION'S "STEP OUT" FUNDRAISER. IN ADDITION, QMC OFFICERS DEDICATE MANY HOURS SERVING AS VOLUNTEER BOARD MEMBERS FOR OTHER HAWAII BASED CHARITABLE ORGANIZATIONS. FORM 990, PART VI, SECTION B, LINE 11B DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 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 RETURNS. THE QHS FINANCE 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 PREPARED THE RETURNS. IN ADDITION, COMPENSATION RELATED DISCLOSURES IN THE RETURNS WERE REVIEWED BY THE CHAIRPERSON OF THE QHS COMPENSATION COMMITTEE PRIOR TO FILING THE RETURNS. ALSO, A COPY OF THE QHS RETURNS WERE 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, SECTION B, LINE 12C DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST 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 MANAGER 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 TRANSACTION 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, SECTION B, LINES 15A AND 15B OFFICES & POSITIONS FOR WHICH PROCESS WAS USED & YEAR PROCESS WAS BEGUN 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, QHS SENIOR 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 SEPTEMBER 2014. OUTSIDE COUNSEL ASSISTS WITH THE REVIEW PROCESS AND DOCUMENTS THE DECISIONS OF THE COMMITTEE. FORM 990, PART VI, LINE 19 AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC QHS'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND THE QHS' CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE ATTACHED TO MOLOKAI GENERAL HOSPITAL ("MGH"), THE QUEENS MEDICAL CENTER ("QMC") AND NORTH HAWAII COMMUNITY HOSPITAL'S ("NHCH") TAX RETURNS, AS REQUIRED. QHS DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES CONSULTING FEES 3,795,936 OTHER PROFESSIONAL FEES 229,097 --------------- TOTAL 4,025,033 FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS PENSION FAS 87 ADJUSTMENT (365,000) CHANGE IN OTHER COMPREHENSIVE INCOME (306,905) NET ASSETS TRANSFERRED TO AFFILIATES 8,893 ------------- TOTAL (663,081) 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) 11b QHS true MOLOKAI GENERAL HOSPITAL PO BOX 408 KAUNAKAKAI HI 96748 990251372 MEDICAL SVCS HI 501(c)(3) 3 QHS true NORTH HAWAII COMMUNITY HOSPITAL 67-1125 MAMALAHOA HIGHWAY KAMUELA HI 967438496 990260423 MEDICAL SVCS HI 501(c)(3) 3 QHS true HAMQUEEN'S PET 1301 PUNCHBOWL STREET HONOLULU HI 96813 943266916 PET IMAGING HI NA N/A THE QUEEN'S DEVELOPMENT CORPORATION 1301 PUNCHBOWL STREET HONOLULU HI 96813 990240109 DEVELOPMENT HI QHS C Corp 120626619 106317458 1.00000 true QUEEN'S INSURANCE EXCHANGE 1301 PUNCHBOWL STREET HONOLULU HI 96813 911913839 INSURANCE HI QHS C Corp 2249829 21925138 1.00000 true DIAGNOSTIC LABORATORY SERVICES 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 QUEEN'S MEDICAL CENTER c 82358 FMV QUEEN'S MEDICAL CENTER p 1125220 FMV MOLOKAI GENERAL HOSPITAL q 406922 FMV QUEEN EMMA LAND COMPANY q 1147389 FMV QUEEN'S MEDICAL CENTER q 21894626 FMV THE QUEEN'S DEVELOPMENT CORPORATION q 8998398 FMV QUEEN'S INSURANCE EXCHANGE q 304301 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 NAME: QUEEN EMMA LAND COMPANY ADDRESS: 1301 PUNCHBOWL STREET HONOLULU, HI 96813 EIN: 99-0183769 EXPENSES: $27,589,120 501(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: $26,784,452 501(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: $792,649,588 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: MOLOKAI GENERAL HOSPITAL ADDRESS: P.O. BOX 408 KAUNAKAKAI, HI 96748 EIN: 99-0251372 EXPENSES: $9,213,819 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0 NAME: NORTH HAWAII COMMUNITY HOSPITAL ADDRESS: 67-1125 MAMALAHOA HIGHWAY, KAMUELA, HA 96743-8496 EIN: 99-0260423 EXPENSES: $18,452,971 501(H) ELECTION: YES SHARE OF EXCESS LOBBYING EXPENDITURES: $0