THE QUEENS HEALTH SYSTEMS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: THE QUEENS HEALTH SYSTEMS (EIN 99-0238120)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-14
IRS object ID: 202601349349301440
Schema version: 2024v5.1
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 M
Schedule O
Schedule R
Affiliated Group Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-14T07:11:55+00:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	346565596	PreparerFirmEIN

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	AddressLine1Txt
City	DENVER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	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)
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	TIM PANKS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8085389011	PhoneNum
Signature	2026-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Andrew Jameson	PreparerPersonNm
PTIN	P01894820	PTIN
Phone	7209314000	PhoneNum
Preparation	2026-05-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

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

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	$381,616,693	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	19	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	1008	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$7,918	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$199,887	PYContributionsGrantsAmt
CY Contributions Grants	$299,246	CYContributionsGrantsAmt
PY Program Service Revenue	$212,407,252	PYProgramServiceRevenueAmt
CY Program Service Revenue	$214,951,746	CYProgramServiceRevenueAmt
PY Investment Income	$26,924,292	PYInvestmentIncomeAmt
CY Investment Income	$30,087,281	CYInvestmentIncomeAmt
PY Other Revenue	$10,314,463	PYOtherRevenueAmt
CY Other Revenue	$10,095,794	CYOtherRevenueAmt
PY Total Revenue	$249,845,894	PYTotalRevenueAmt
CY Total Revenue	$255,434,067	CYTotalRevenueAmt
PY Grants And Similar Paid	$7,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$122,737,695	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$123,281,865	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$100,753,726	PYOtherExpensesAmt
CY Other Expenses	$102,039,236	CYOtherExpensesAmt
PY Total Expenses	$223,498,421	PYTotalExpensesAmt
CY Total Expenses	$225,321,101	CYTotalExpensesAmt
PY Revenues Less Expenses	$26,347,473	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$30,112,966	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,957,711,240	TotalAssetsBOYAmt
Total Assets EOY	$2,661,961,641	TotalAssetsEOYAmt
Total Liabilities BOY	$1,650,558,763	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,321,414,800	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$307,152,477	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$340,546,841	NetAssetsOrFundBalancesEOYAmt
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	$190,420,310	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$223,899,938	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	$190,420,310	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	false	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	false	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	1084	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	1008	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	19	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
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
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

Field	Value	IRS element (for citing)
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

Form990 Part VII Section A Form990PartVIISectionAGrp (37 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
JASON CHANG
PRESIDENT/CEO	31.0	34.0	Yes (X)	Yes (X)	$1,163,577	$0	$199,084
JENAI WALL
TRUSTEE/CHAIR - PART YEAR	2.0	3.0	Yes (X)	Yes (X)	$0	$0	$0
JILL HOGGARD GREEN
PRESIDENT/CEO - PART YEAR	51.0	14.0	Yes (X)	Yes (X)	$1,720,031	$0	$39,848
PATRICK CHING
TRUSTEE/CHAIR	4.0	3.0	Yes (X)	Yes (X)	$0	$0	$0
A CATHERINE NGO
TRUSTEE	1.0	1.0	Yes (X)		$0	$0	$0
BLISS KANESHIRO MD
TRUSTEE	2.0	50.0	Yes (X)		$0	$236,137	$26,090
CAMERON NEKOTA
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
DANIEL CHUN
TRUSTEE	1.0	1.0	Yes (X)		$0	$0	$0
JAN SULLIVAN
TRUSTEE	1.0	1.0	Yes (X)		$0	$0	$0
JIM YATES
TRUSTEE - PART YEAR	1.0	1.0	Yes (X)		$0	$0	$0
KAMANI KUALA'AU
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
KAZUMA NAKAGAWA MD
TRUSTEE	2.0	52.0	Yes (X)		$0	$785,524	$63,638
KRISTI LEFFORGE
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
KYLE CHOCK
TRUSTEE	2.0	2.0	Yes (X)		$0	$0	$0
LYNN BABINGTON PHD
TRUSTEE	1.0	1.0	Yes (X)		$0	$0	$0
MARY G BOLAND DRPH RN
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
MEREDITH CHING
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
MICHAEL BRODERICK
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
NADINE TENN SALLE MD
TRUSTEE	1.0	51.0	Yes (X)		$0	$679,229	$55,768
ROBERT DEAN
TRUSTEE	2.0	2.0	Yes (X)		$0	$0	$0
SCOTT SEU
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
THOMAS PRISELAC
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
CLINTON YEE
ASSISTANT TREASURER	10.0	45.0		Yes (X)	$233,957	$0	$56,139
DARLENA CHADWICK RN
EVP & QHS COO	39.0	16.0		Yes (X)	$783,875	$0	$151,686
ERIC MARTINSON
VP / CIO	37.0	23.0		Yes (X)	$757,487	$0	$165,080
Guy Nitta
TREASURER / CFO - PART YEAR	50.0	3.0		Yes (X)	$486,675	$0	$76,747
JANICE KALANIHUIA
VICE PRESIDENT	1.0	54.0		Yes (X)	$403,321	$0	$71,261
JOHN NITAO
SECRETARY/GENERAL COUNSEL	51.0	4.0		Yes (X)	$626,552	$0	$154,189
PAUL MCDOWELL
TREASURER / CFO - PART YEAR	17.0	48.0		Yes (X)	$567,396	$0	$140,553
STEPHANY VAIOLETI
VICE PRESIDENT	1.0	54.0		Yes (X)	$335,643	$0	$52,276
TIM PANKS
TREASURER / CFO	17.0	48.0		Yes (X)	$300,313	$0	$1,700
WHITNEY LIMM MD
SENIOR VICE PRESIDENT	47.0	13.0		Yes (X)	$1,080,862	$0	$55,919
GERARD AKAKA MD
VP - NATIVE HAWAIIAN HEALTH	50.0	0			$650,475	$0	$64,910	Yes (X)
MATTHEW ING MD
VP MEDICAL AFFAIRS & QMC CMO	25.0	25.0			$573,516	$0	$54,615	Yes (X)
NALEEN ANDRADE
EVP - NATIVE HAWAIIAN HEALTH	50.0	0			$655,244	$0	$37,476	Yes (X)
ROWENA TIMMS
EVP/CAO	50.0	0			$718,947	$0	$110,017	Yes (X)
TODD ALLEN MD
SR VP & CHIEF QUALITY OFFICER	50.0	1.0			$568,153	$0	$109,425	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$11,626,024	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,700,890	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,686,421	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	260	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	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
HAWAIIAN DREDGING AND CONSTRUCTION COMPANY
605 KAPIOLANI BOULEVARD	HONOLULU	HI	96813	CONSTRUCTION SERVICES	$39,438,394
PROLINK HEALTHCARE LLC
4600 MONTGOMERY ROAD STE 300	CINCINNATI	OH	45212	MEDICAL SERVICES	$30,364,363
GATESIDE INC
522 AHUI STREET	HONOLULU	HI	96813	CONSTRUCTION SERVICES	$22,605,315
PACIFIC ANESTHESIA INC
321 N KUKUI STREET STE 306	HONOLULU	HI	96817	MEDICAL SERVICES	$18,840,715
HAWAII RESIDENCY PROGRAMS
1356 LUSITANA STREET 510	HONOLULU	HI	96813	MEDICAL SERVICES	$15,921,552

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	184	CntrctRcvdGreaterThan100KCnt
Government Grants	$137,571	GovernmentGrantsAmt
All Other Contributions	$161,675	AllOtherContributionsAmt
Noncash Contributions	$41,000	NoncashContributionsAmt
Total Contributions	$299,246	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SUPP SVCS TO TAX-EXEMPT AFFILIATES	Desc
Business	561000	BusinessCd
Total Revenue Column	$214,951,746	TotalRevenueColumnAmt
Related Or Exempt Func Income	$214,951,746	RelatedOrExemptFuncIncomeAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$214,951,746	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,088,880	TotalRevenueColumnAmt
Unrelated Business Revenue	$7,918	UnrelatedBusinessRevenueAmt
Exclusion	$27,080,962	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$129,181,027	SecuritiesAmt
Other	$0	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$126,182,007	SecuritiesAmt
Other	$619	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,999,020	SecuritiesAmt
Other	-$619	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,998,401	TotalRevenueColumnAmt
Exclusion	$2,998,401	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
CARELINK REVENUE	900099	$7,627,900	$7,627,900
RETURN ON CAPITAL	900099	$1,147,602		$1,147,602
REBATES	900099	$546,326	$546,326

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$773,966	TotalRevenueColumnAmt
Related Or Exempt Func Income	$773,966	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$10,095,794	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$255,434,067	TotalRevenueColumnAmt
Related Or Exempt Func Income	$223,899,938	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$7,918	UnrelatedBusinessRevenueAmt
Exclusion	$31,226,965	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
Program Services	$0	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

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

Foreign Grants ForeignGrantsGrp

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

Benefits To Members BenefitsToMembersGrp

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$8,607,623	TotalAmt
Program Services	$7,316,480	ProgramServicesAmt
Management And General	$1,291,143	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$89,286,053	TotalAmt
Program Services	$75,893,145	ProgramServicesAmt
Management And General	$13,392,908	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,935,094	TotalAmt
Program Services	$5,044,830	ProgramServicesAmt
Management And General	$890,264	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$13,475,224	TotalAmt
Program Services	$11,453,940	ProgramServicesAmt
Management And General	$2,021,284	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$5,977,871	TotalAmt
Program Services	$5,081,190	ProgramServicesAmt
Management And General	$896,681	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$353,722	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$353,722	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$802,897	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$802,897	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$20,710	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$20,710	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

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

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$140,588	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$140,588	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$37,069,721	TotalAmt
Program Services	$31,509,262	ProgramServicesAmt
Management And General	$5,560,459	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$320,749	TotalAmt
Program Services	$272,637	ProgramServicesAmt
Management And General	$48,112	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,557,994	TotalAmt
Program Services	$1,324,295	ProgramServicesAmt
Management And General	$233,699	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$34,251,295	TotalAmt
Program Services	$29,113,601	ProgramServicesAmt
Management And General	$5,137,694	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$8,878,915	TotalAmt
Program Services	$7,547,078	ProgramServicesAmt
Management And General	$1,331,837	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$173,886	TotalAmt
Program Services	$147,803	ProgramServicesAmt
Management And General	$26,083	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$485,005	TotalAmt
Program Services	$412,254	ProgramServicesAmt
Management And General	$72,751	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$462,140	TotalAmt
Program Services	$392,819	ProgramServicesAmt
Management And General	$69,321	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$12,091,758	TotalAmt
Program Services	$10,277,994	ProgramServicesAmt
Management And General	$1,813,764	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$761,602	TotalAmt
Program Services	$647,362	ProgramServicesAmt
Management And General	$114,240	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
REPAIRS & MAINTENANCE	$1,069,802	$909,332	$160,470
MARKETING	$820,800	$697,680	$123,120
RECRUITMENT & RELOCATION	$131,561	$111,827	$19,734
UBI TAX	$2,223	$1,890	$333

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,643,868	TotalAmt
Program Services	$2,264,891	ProgramServicesAmt
Management And General	$378,977	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$225,321,101	TotalAmt
Program Services	$190,420,310	ProgramServicesAmt
Management And General	$34,900,791	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	$186,330,030	BOYAmt
EOY	$178,741,219	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	$2,609,071	BOYAmt
EOY	$613,625	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	$61,319,445	BOYAmt
EOY	$61,319,445	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$4,142,155	BOYAmt
EOY	$3,906,348	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$11,214,593	BOYAmt
EOY	$10,678,492	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$202,781,726	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$158,029,152	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$42,691,484	BOYAmt
EOY	$44,752,574	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$185,072,337	BOYAmt
EOY	$83,343,962	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$51,837,187	BOYAmt
EOY	$57,729,723	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,412,494,938	BOYAmt
EOY	$2,220,876,253	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,957,711,240	BOYAmt
EOY	$2,661,961,641	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$104,723,153	BOYAmt
EOY	$116,850,463	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$324,310,020	BOYAmt
EOY	$352,999,812	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	$302,798,166	BOYAmt
EOY	$300,000,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$918,727,424	BOYAmt
EOY	$1,551,564,525	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,650,558,763	BOYAmt
EOY	$2,321,414,800	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	$305,771,711	BOYAmt
EOY	$339,778,288	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,380,766	BOYAmt
EOY	$768,553	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$307,152,477	BOYAmt
EOY	$340,546,841	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,957,711,240	BOYAmt
EOY	$2,661,961,641	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$30,112,966	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$5,343,571	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$2,062,173	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
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	9	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 DESCRIPTION OF NON-MONETARY SUPPORT	THE 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 Supported Orgs Listed By Name	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 Supp. Org. Have Significant Voice In Investment Policies	EIGHTEEN 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 ONE TRUSTEE FOR QHS SERVES AS TRUSTEE 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 Organization have the power to regularly appoint or elect a	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 PRESIDENT FOR QMC AND THE CHAIR OF THE BOARD FOR MGH, NHCH AND QUMG.
Schedule A, Part IV, Section E, Line 3b Substantial Direction Over Policies/Programs/Activities	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 QUMG, 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	$20,710	FilingOrganizationsTotalAmt
Affiliated Group Total	$181,975	AffiliatedGroupTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$20,710	FilingOrganizationsTotalAmt
Affiliated Group Total	$181,975	AffiliatedGroupTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$190,399,600	FilingOrganizationsTotalAmt
Affiliated Group Total	$2,223,306,424	AffiliatedGroupTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$190,420,310	FilingOrganizationsTotalAmt
Affiliated Group Total	$2,223,488,399	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

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

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

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

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

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	$194,808	CurrentYearMinus3Amt
Current Year Minus2	$225,544	CurrentYearMinus2Amt
Current Year Minus1	$176,123	CurrentYearMinus1Amt
Current Year	$181,975	CurrentYearAmt
Total	$778,450	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

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$420,000	OtherCostOrOtherBasisAmt
Book Value	$420,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$960,000	OtherCostOrOtherBasisAmt
Depreciation	$105,600	DepreciationAmt
Book Value	$854,400	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$188,675,008	OtherCostOrOtherBasisAmt
Depreciation	$157,923,552	DepreciationAmt
Book Value	$30,751,456	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$12,726,718	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$12,726,718	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$44,752,574	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM AFFILIATES	$1,769,791,075
TRUST ACCOUNTS	$4,059,561
TRUSTEE HELD ASSETS	$183,419,722
INTEREST RECEIVABLE	$18,006,169
INTERCOMPANY - TAX EXEMPT BOND RECEIVABLES	$236,975,445
PENSION PLAN ASSET	$200,775
ROU ASSETS	$8,423,506

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,220,876,253	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
Federal Income Taxes
DUE TO AFFILIATES	$1,533,760,179
INTEREST PAYABLE	$8,131,269
OPERATING LEASES	$8,529,032
CAPITAL LEASES	$1,144,045

Field	Value	IRS element (for citing)
Total Liability	$1,551,564,525	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$0	RevenueSubtotalAmt
Other Revenues Not Included	$0	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$0	TotalRevenuePerForm990Amt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$0	ExpensesSubtotalAmt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$0	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	FormAndLineReferenceDesc
Explanation	QHS EVALUATES ITS UNCERTAIN TAX POSITIONS AND HAS NO MATERIAL UNRECOGNIZED TAX POSITIONS AS OF JUNE 30, 2025.	ExplanationTxt

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	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JASON CHANG
PRESIDENT/CEO	$1,162,864	$0	$0	$0	$713	$0	$170,874	$0	$28,210	$0	$1,362,661	$0	$0	$0
JILL HOGGARD GREEN
PRESIDENT/CEO - PART YEAR	$935,157	$0	$0	$0	$784,874	$0	$27,600	$0	$12,248	$0	$1,759,879	$0	$0	$0
BLISS KANESHIRO MD
TRUSTEE	$0	$199,439	$0	$36,698	$0	$0	$0	$18,891	$0	$7,199	$0	$262,227	$0	$0
KAZUMA NAKAGAWA MD
TRUSTEE	$0	$371,013	$0	$413,345	$0	$1,166	$0	$35,370	$0	$28,268	$0	$849,162	$0	$0
NADINE TENN SALLE MD
TRUSTEE	$0	$285,419	$0	$391,049	$0	$2,761	$0	$27,600	$0	$28,168	$0	$734,997	$0	$0
DARLENA CHADWICK RN
EVP & QHS COO	$661,355	$0	$0	$0	$122,520	$0	$131,283	$0	$20,403	$0	$935,561	$0	$0	$0
JANICE KALANIHUIA
VICE PRESIDENT	$312,364	$0	$29,601	$0	$61,356	$0	$50,308	$0	$20,953	$0	$474,582	$0	$0	$0
PAUL MCDOWELL
TREASURER / CFO - PART YEAR	$565,168	$0	$0	$0	$2,228	$0	$113,318	$0	$27,235	$0	$707,949	$0	$0	$0
CLINTON YEE
ASSISTANT TREASURER	$215,876	$0	$14,920	$0	$3,161	$0	$26,592	$0	$29,547	$0	$290,096	$0	$0	$0
ERIC MARTINSON
VP / CIO	$638,945	$0	$0	$0	$118,542	$0	$133,554	$0	$31,526	$0	$922,567	$0	$0	$0
JOHN NITAO
SECRETARY/GENERAL COUNSEL	$535,579	$0	$0	$0	$90,973	$0	$124,261	$0	$29,928	$0	$780,741	$0	$0	$0
TIM PANKS
TREASURER / CFO	$50,313	$0	$250,000	$0	$0	$0	$0	$0	$1,700	$0	$302,013	$0	$0	$0
STEPHANY VAIOLETI
VICE PRESIDENT	$311,380	$0	$22,636	$0	$1,627	$0	$20,867	$0	$31,409	$0	$387,919	$0	$0	$0
WHITNEY LIMM MD
SENIOR VICE PRESIDENT	$929,058	$0	$0	$0	$151,804	$0	$34,922	$0	$20,997	$0	$1,136,781	$0	$0	$0
Guy Nitta
TREASURER / CFO - PART YEAR	$386,292	$0	$37,300	$0	$63,083	$0	$56,115	$0	$20,632	$0	$563,422	$0	$0	$0
TODD ALLEN MD
SR VP & CHIEF QUALITY OFFICER	$434,965	$0	$0	$0	$133,188	$0	$78,005	$0	$31,420	$0	$677,578	$0	$0	$0
GERARD AKAKA MD
VP - NATIVE HAWAIIAN HEALTH	$581,172	$0	$47,422	$0	$21,881	$0	$40,963	$0	$23,947	$0	$715,385	$0	$0	$0
NALEEN ANDRADE
EVP - NATIVE HAWAIIAN HEALTH	$613,902	$0	$0	$0	$41,342	$0	$27,600	$0	$9,876	$0	$692,720	$0	$0	$0
MATTHEW ING MD
VP MEDICAL AFFAIRS & QMC CMO	$451,991	$0	$44,923	$0	$76,602	$0	$53,369	$0	$1,246	$0	$628,131	$0	$0	$0
ROWENA TIMMS
EVP/CAO	$389,309	$0	$0	$0	$329,638	$0	$99,277	$0	$10,740	$0	$828,964	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation	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 4a Severance or change-of-control payment	THE TERMS OF THE SEPARATION AGREEMENT ARE SUBJECT TO NON-DISCLOSURE AGREEMENT.
Schedule J, Part I, Line 7 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 COMPENSATION PAID FOR SERVICES	JASON CHANG MR. CHANG SERVES AS A TRUSTEE FOR THE QUEEN'S HEALTH SYSTEMS AND SEVERAL OTHER QUEEN'S RELATED AFFILIATES. MR. CHANG ALSO SERVES AS PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE QUEEN'S HEALTH SYSTEMS ("QHS", PARENT COMPANY), PRESIDENT OF THE QUEEN'S MEDICAL CENTER ("QMC"), AND CHAIR OF QUMG, MGH, NHCH AND QEL. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR HIS VARIOUS SERVICES. JILL HOGGARD GREEN MS. HOGGARD GREEN SERVED AS A TRUSTEE FOR THE QUEEN'S HEALTH SYSTEMS AND SEVERAL OTHER QUEEN'S RELATED AFFILIATES THROUGH JULY 2024. MS. HOGGARD GREEN ALSO SERVED AS PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE QUEEN'S HEALTH SYSTEMS ("QHS", PARENT COMPANY) AND CHAIR OF QUMG, MGH, NHCH AND QEL. SHE WAS A VOLUNTEER TRUSTEE AND WAS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED WAS HER TOTAL COMPENSATION FOR HER VARIOUS SERVICES. DARLENA CHADWICK MS. CHADWICK SERVES AS EVP AND COO OF QHS, VICE PRESIDENT OF QMC AND TRUSTEE OF MGH, NHCH, QEL AND QUMG. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. TIM PANKS MR. PANKS 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. PAUL MCDOWELL MR. MCDOWELL SERVED AS THE TREASURER/CHIEF FINANCIAL OFFICER OF QHS, TREASURER OF QMC AND TRUSTEE OF QEL AND QUMG THROUGH AUGUST 2024. HE WAS A VOLUNTEER TRUSTEE AND WAS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED WAS HIS TOTAL COMPENSATION FOR ALL SERVICES. GUY NITTA MR. NITTA SERVED AS THE TREASURER/CHIEF FINANCIAL OFFICER OF QHS, TREASURER OF QMC AND TRUSTEE OF QEL AND QUMG FROM AUGUST - DECEMBER 2024. HE WAS A VOLUNTEER TRUSTEE AND WAS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED WAS HIS 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. STEPHANY VAIOLETI MS. VAIOLETI SERVES AS VP OF QHS AND AS PRESIDENT AND TRUSTEE OF QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ("NHCH"). 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 AND TRUSTEE 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 QMC. 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. BLISS KANESHIRO, MD DR. KANESHIRO SERVES AS A TRUSTEE FOR QHS. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THIS SERVICE. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR SERVICES AS CHIEF OF WOMEN'S HEALTH FOR QUMG.

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	419800QS9	CUSIPNum
Bond Issued	2025-06-12	BondIssuedDt
Issue Price	$473,925,099	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	$0	RetiredAmt
Total Proceeds	$473,925,099	TotalProceedsAmt
In Reserve Fund	$0	InReserveFundAmt
Capitalized Interest	$0	CapitalizedInterestAmt
Refunding Escrow	$0	RefundingEscrowAmt
Issuance Costs From Proceeds	$2,825,099	IssuanceCostsFromProceedsAmt
Credit Enhancement	$0	CreditEnhancementAmt
Working Capital Expenditures	$0	WorkingCapitalExpendituresAmt
Capital Expenditures	$73,526,147	CapitalExpendituresAmt
Other Spent Proceeds	$216,025,000	OtherSpentProceedsAmt
Unspent	$181,548,853	UnspentAmt
Refunding Tax Exempt Bonds	Yes (true)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	false	RefundingTaxableBondsInd
Final Allocation Made	false	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	false	EngageBondCounselContractsInd
Any Research Agreements	Yes (true)	AnyResearchAgreementsInd
Engage Bond Counsel Research	Yes (true)	EngageBondCounselResearchInd
Private Bus Use By Others	0	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0	PrivateBusConcerningUBIPct
Total Private Business Use	0.0	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	false	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropPct
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	Yes (true)	RebateNotDueYetInd
Exception To Rebate	false	ExceptionToRebateInd
No Rebate Due	false	NoRebateDueInd
Variable Rate Issue	Yes (true)	VariableRateIssueInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Term Of Hedge	6.5	TermOfHedgePct
Superintegrated Hedge	false	SuperintegratedHedgeInd
Hedge Terminated	false	HedgeTerminatedInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Term Of GIC	0	TermOfGICPct
Regulatory Safe Harbor Stsfd	false	RegulatorySafeHarborStsfdInd
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 (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule K, Part I, Column (f) DESCRIPTION OF PURPOSE

ON JUNE 12, 2025, THE DEPARTMENT OF BUDGET AND FINANCE OF THE STATE OF HAWAII ISSUED THE 2025 SERIES A, 2025 SERIES B AND 2025 SERIES BONDS (2025 BONDS) FOR THE BENEFIT OF THE OBILGATED GROUP, AS DEFINED IN THE AMENDED AND RESTATED MASTER TRUST INDENTURE, DATED AS OF MAY 1, 2022 (MTI). THE PROCEEDS OF THE 2025 BONDS WERE USED TO REFUND IN FULL THE 2015A, 2015B AND 2015C BONDS, TO PAY AND REIMBURSE QHS FOR THE COSTS OF ACQUISITION, CONSTRUCTION AND EQUIPPING OF CERTAIN FACILITIES OF THE OBLIGATED GROUP, TO ESTABLISH A PROJECT FUND TO PROVIDE FUNDS TO CONSTRUCT, RENOVATE AND EQUIP VARIOUS FACILITIES OF THE OBLIGATED GROUP AND TO PAY THE COSTS OF ISSUANCE OF THE 2025 BONDS. THE ISSUANCE DATE FOR THE BONDS WAS 01/23/2015.

Schedule K, Part I 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.

Schedule M IRS990ScheduleM

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$1,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

Field	Value	IRS element (for citing)
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$40,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	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 Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Food inventory - NUMBER OF CONTRIBUTIONS RECEIVED Drugs and medical supplies - 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 PROGRAM SERVICE ACCOMPLISHMENTS	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, THE QUEEN'S MEDICAL CENTER WAHIAWA IN APRIL 2024 AND THE QUEEN'S MEDICAL CENTER KAHI MOHALA WAS OPENED IN OCTOBER 2024. QHS WAS ABLE TO EXTEND ITS MISSION BY OPERATING THESE FACILITIES THAT PROVIDE O'AHU RESIDENTS AND VISITORS WITH HIGH QUALITY, STATE-OF-THE-ART HEALTH CARE OUTSIDE OF HONOLULU AND CLOSE TO HOME. IN OCTOBER 2024 QUEEN'S ACQUIRED KAHI MOHALA. THE QUEEN'S MEDICAL CENTER - KAHI MOHALA IS HAWAII'S ONLY FREESTANDING NONPROFIT PSYCHIATRIC HOSPITAL SERVING YOUTH 4-17 YEARS OF AGE. 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 $230.9M ON A SYSTEM-WIDE BASIS, FOR THE YEAR ENDED JUNE 30, 2025. 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, 2025, THE ESTIMATED COST OF PROVIDING CHARITY CARE WAS $2.8M AND BAD DEBT EXPENSE WAS $73.5M. 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 $25.6M IN ON CALL PHYSICIAN COVERAGE DURING THE YEAR ENDED JUNE 30, 2025. 3. FELLOWSHIP, RESIDENT AND INTERN COSTS - QMC INCURRED COSTS IN EXCESS OF REIMBURSEMENT OF APPROXIMATELY $23.8M DURING THE YEAR ENDED JUNE 30, 2025 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, 2025 WAS $1M. 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, 2025 WAS $2.3M. 6. RESEARCH LOSSES - QMC EMPLOYS STAFF AND INCURS UNFUNDED COSTS FOR MEDICAL RESEARCH. FOR THE YEAR ENDED JUNE 30, 2025, RESEARCH COSTS WERE $1.8M. 7. CHARITABLE CONTRIBUTIONS - QMC MAKES CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS. FOR THE YEAR ENDED JUNE 30, 2025, CONTRIBUTIONS TO OUTSIDE CHARITABLE ORGANIZATIONS CONSISTENT WITH QMC'S EXEMPT PURPOSE WERE $2.5M. OF THIS AMOUNT, $278,000 WAS FOR FUNDING TO THE DEPARTMENT OF NATIVE HAWAIIAN HEALTH UNDER THE JOHN A. BURNS SCHOOL OF MEDICINE OF THE UNIVERSITY OF HAWAII AND $809,000 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 $29.2M DURING THE YEAR ENDED JUNE 30, 2025. 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 $51.9M DURING THE YEAR ENDED JUNE 30, 2025. 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, 2025, REVENUES FOREGONE FROM LEASE RATES THAT WERE BELOW FAIR MARKET VALUE WERE $70,000. 11. MOLOKAI GENERAL HOSPITAL - QUEEN'S SUPPORTS MGH IN PROVIDING HEALTHCARE SERVICES TO THE ISLAND OF MOLOKAI. FOR THE YEAR ENDED JUNE 30, 2025, MGH PROVIDED COMMUNITY BENEFITS TOTALING $1.3M. 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, 2025, NHCH PROVIDED COMMUNITY BENEFITS TOTALING APPROXIMATELY $4.5M. 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 $1.8M FOR THE YEAR ENDED JUNE 30, 2025. 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, 2025 THE VALUE OF THE USE OF THE CENTER WAS $294,000. 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, 2025 COSTS INCURRED FOR THE PROGRAM WERE $1.2M. 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, 2025 COSTS INCURRED FOR THE PROGRAM WERE $503,000. 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 NAVIGATORACCOMPANIES 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, 2025 COSTS INCURRED FOR THE PROGRAM WERE $1.2M.
Form 990, Part III, Line 4a PROGRAM SERVICE ACCOMPLISHMENTS	18. NATIVE HAWAIIAN HEALTH AT QMC - QUEEN'S SUPPORTS A NATIVE HAWAIIAN HEALTH PROGRAM AT QMC. FOR THE YEAR ENDED JUNE 30, 2025, EXPENSES TOTALED $1.7M. 19. 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, 2025, THE COST OF PROVIDING HEALTH AND WELLNESS EDUCATION WAS $123,000. 20. 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, 2025, THE COST RELATED TO KAHULA OLA WAS $112,000. 21. 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 $6,000 DURING THE YEAR ENDED JUNE 30, 2025. 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, 2025, THESE PROGRAM COSTS TOTALED $1.9M. 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 $825,000 FOR THE YEAR ENDED JUNE 30, 2025. 24. HAWAII HOMELESS HEALTHCARE HUI (H4) - H4's medical respite service, which opened in February 2021 provides 24-hour residence with meal service for homeless individuals who are too ill or frail to recover from an acute illness or injury on the streets but are not sick enough to meet inpatient level of care criteria for a hospital or nursing facility. Medical respite provides a clean and safe environment for a few days to a few weeks, with medical and social service support, for patients in recovery or receiving near-death hospice care. FOR THE YEAR ENDED JUNE 30, 2025 COSTS INCURRED FOR THE PROGRAM WERE $785,000. 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, Line 11b Review of form 990 by governing body	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 AUDIT AND RISK 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 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, Line 15a Process to establish compensation of top management official	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 2025. OUTSIDE COUNSEL ASSISTS WITH THE REVIEW PROCESS AND DOCUMENTS THE DECISIONS OF THE COMMITTEE.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	ALL EXECUTIVES (VICE PRESIDENT AND ABOVE) OF ALL COMPANIES WITHIN QHS.
Form 990, Part VI, Line 19 Required documents available 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 VIII, Line 11d Other Miscellaneous Revenue	OTHER REVENUE - Total Revenue: 773966, Related or Exempt Function Revenue: 773966, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part IX, Line 11g Other Fees	CONSULTING SERVICES - Total Expense: 2581031, Program Service Expense: 2193876, Management and General Expenses: 387155, Fundraising Expenses: 0; PURCHASED SERVICES - Total Expense: 32570613, Program Service Expense: 27685021, Management and General Expenses: 4885592, Fundraising Expenses: 0; OTHER SERVICES - Total Expense: 1918077, Program Service Expense: 1630365, Management and General Expenses: 287712, Fundraising Expenses: 0;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	PENSION FAS87 ADJUSTMENT - -1621157; CHANGE IN OTHER COMPREHENSIVE INCOME - -423587; NET ASSETS RELEASED FROM RESTRICTION - -17428; ROUNDING - -1; Total - -2062173;

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)	Type I	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 HIGHWAY	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 CENTER LLC
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	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
QUEEN'S DEVELOPMENT CORPORATION
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990240109	DEVELOPMENT	HI	QHS	C Corporation	$227,551,661	$140,312,422	1	Yes (true)
QUEEN'S INSURANCE EXCHANGE INC
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	991913839	INSURANCE	HI	QHS	C Corporation	$1,718,724	$39,387,519	1	Yes (true)
DIAGNOSTIC LABORATORY SERVICES INC
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990240499	MEDICAL LAB SVCS	HI	NA	C Corporation				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	false	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	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (11 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
THE QUEEN'S MEDICAL CENTER
P	$4,406,778	FMV
MOLOKAI GENERAL HOSPITAL
Q	$1,730,993	FMV
QUEEN EMMA LAND COMPANY
Q	$4,773,386	FMV
THE QUEEN'S MEDICAL CENTER
Q	$172,761,262	FMV
QUEEN'S DEVELOPMENT CORPORATION
Q	$1,956,789	FMV
QUEEN'S INSURANCE EXCHANGE
Q	$339,965	FMV
QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL
Q	$9,142,852	FMV
QUEEN'S INSURANCE EXCHANGE
P	$462,140	FMV
QUEEN'S DEVELOPMENT CORPORATION
P	$393,081	FMV
DIAGNOSTIC LABORATORY SERVICES
Q	$2,098,863	FMV
QUEEN'S UNIVERSITY MEDICAL GROUP
Q	$22,086,981	FMV

Affiliated Group Schedule AffiliatedGroupSchedule

Affiliated Schedule AffiliatedScheduleGrp (7 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Electing OrganizationElectingOrganizationInd	Total Grassroots LobbyTotalGrassrootsLobbyAmt	Total Direct LobbyTotalDirectLobbyAmt	Total Lobby ExpenditureTotalLobbyExpenditureAmt	Other Exempt Purpose ExpendOtherExemptPurposeExpendAmt	Total Exempt Purpose ExpendTotalExemptPurposeExpendAmt	Lobby NontxLobbyNontxAmt	Grassroots NontxGrassrootsNontxAmt	Total Lobby Grssroot Mns NontxTotalLobbyGrssrootMnsNontxAmt	Tot Lbby Expend Mns Lobby NontxTotLbbyExpendMnsLobbyNontxAmt	Share Excess Lobby ExpendShareExcessLobbyExpendAmt
THE QUEEN'S HEALTH SYSTEMS
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990238120	Yes (X)	$0	$20,710	$20,710	$190,399,600	$190,420,310	$1,000,000	$250,000	$0	$0	$0
THE QUEEN'S MEDICAL CENTER
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990073524	Yes (X)	$0	$158,515	$158,515	$1,577,829,889	$1,577,988,404	$1,000,000	$250,000	$0	$0	$0
QUEEN EMMA LAND COMPANY
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990183769	Yes (X)	$0	$0	$0	$60,813,845	$60,813,845	$1,000,000	$250,000	$0	$0	$0
MOLOKAI GENERAL HOSPITAL
PO BOX 408	KAUNAKAKAI	HI	96748	990251372	Yes (X)	$0	$2,750	$2,750	$17,724,792	$17,727,542	$1,000,000	$250,000	$0	$0	$0
QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL
67-1125 MAMALAHOA HIGHWAY	KAMUELA	HI	96743	990260423		$0	$0	$0	$82,124,326	$82,124,326	$1,000,000	$250,000	$0	$0	$0
QUEEN'S UNIVERSITY MEDICAL GROUP
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	880820406		$0	$0	$0	$294,413,972	$294,413,972	$1,000,000	$250,000	$0	$0	$0
THE QUEEN'S HEALTH SYSTEMS
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990238120	Yes (X)	$0	$20,710	$20,710	$190,399,600	$190,420,310	$1,000,000	$250,000	$0	$0	$0