2026-05-14T07:11:55+00:00 2025-06-30 346565596 ERNST & YOUNG US LLP 370 17th Street DENVER CO 80202 990 2024-07-01 990238120 THE QUEEN'S HEALTH SYSTEMS QUEE 8085389011 1301 PUNCHBOWL STREET HONOLULU HI 96813 TIM PANKS TREASURER 8085389011 2026-05-14 true true Andrew Jameson P01894820 7209314000 2026-05-07 2024 2025-03-06 01:10:19Z JASON CHANG 1301 PUNCHBOWL STREET HONOLULU HI 96813 381616693 false X WWW.QUEENS.ORG X 1985 HI TO SUPPORT, PROMOTE AND MAINTAIN THE AFFILIATE CORPORATIONS OF QUEEN'S HEALTH SYSTEMS AND TO PROMOTE, SUPERVISE AND CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES. 19 15 1008 0 7918 0 199887 299246 212407252 214951746 26924292 30087281 10314463 10095794 249845894 255434067 7000 0 0 122737695 123281865 0 0 100753726 102039236 223498421 225321101 26347473 30112966 1957711240 2661961641 1650558763 2321414800 307152477 340546841 TO SUPPORT, PROMOTE AND MAINTAIN THE SUBSIDIARY AND AFFILIATE CORPORATIONS OF THE QUEEN'S HEALTH SYSTEMS AND TO PROMOTE, SUPERVISE, AND OTHERWISE CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES. false false 190420310 0 223899938 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. 190420310 true true false true false false false false false false true false false true true true false true false false false false false false false false false false false true true false false false false false false false false false false true false false false false true true true false false true 1084 0 true 1008 true true true false false false false false false false false false true false X 19 15 false false false false false false false true true false false false true true true true true true true true false false HI X CLINTON YEE 8085389011 1301 PUNCHBOWL STREET HONOLULU HI 96813 JASON CHANG PRESIDENT/CEO 31.0 34.0 X X 1163577 0 199084 JENAI WALL TRUSTEE/CHAIR - PART YEAR 2.0 3.0 X X 0 0 0 JILL HOGGARD GREEN PRESIDENT/CEO - PART YEAR 51.0 14.0 X X 1720031 0 39848 PATRICK CHING TRUSTEE/CHAIR 4.0 3.0 X X 0 0 0 A CATHERINE NGO TRUSTEE 1.0 1.0 X 0 0 0 BLISS KANESHIRO MD TRUSTEE 2.0 50.0 X 0 236137 26090 CAMERON NEKOTA TRUSTEE 2.0 1.0 X 0 0 0 DANIEL CHUN TRUSTEE 1.0 1.0 X 0 0 0 JAN SULLIVAN TRUSTEE 1.0 1.0 X 0 0 0 JIM YATES TRUSTEE - PART YEAR 1.0 1.0 X 0 0 0 KAMANI KUALA'AU TRUSTEE 2.0 1.0 X 0 0 0 KAZUMA NAKAGAWA MD TRUSTEE 2.0 52.0 X 0 785524 63638 KRISTI LEFFORGE TRUSTEE 2.0 1.0 X 0 0 0 KYLE CHOCK TRUSTEE 2.0 2.0 X 0 0 0 LYNN BABINGTON PHD TRUSTEE 1.0 1.0 X 0 0 0 MARY G BOLAND DRPH RN TRUSTEE 2.0 1.0 X 0 0 0 MEREDITH CHING TRUSTEE 2.0 1.0 X 0 0 0 MICHAEL BRODERICK TRUSTEE 2.0 1.0 X 0 0 0 NADINE TENN SALLE MD TRUSTEE 1.0 51.0 X 0 679229 55768 ROBERT DEAN TRUSTEE 2.0 2.0 X 0 0 0 SCOTT SEU TRUSTEE 2.0 1.0 X 0 0 0 THOMAS PRISELAC TRUSTEE 2.0 1.0 X 0 0 0 CLINTON YEE ASSISTANT TREASURER 10.0 45.0 X 233957 0 56139 DARLENA CHADWICK RN EVP & QHS COO 39.0 16.0 X 783875 0 151686 ERIC MARTINSON VP / CIO 37.0 23.0 X 757487 0 165080 Guy Nitta TREASURER / CFO - PART YEAR 50.0 3.0 X 486675 0 76747 JANICE KALANIHUIA VICE PRESIDENT 1.0 54.0 X 403321 0 71261 JOHN NITAO SECRETARY/GENERAL COUNSEL 51.0 4.0 X 626552 0 154189 PAUL MCDOWELL TREASURER / CFO - PART YEAR 17.0 48.0 X 567396 0 140553 STEPHANY VAIOLETI VICE PRESIDENT 1.0 54.0 X 335643 0 52276 TIM PANKS TREASURER / CFO 17.0 48.0 X 300313 0 1700 WHITNEY LIMM MD SENIOR VICE PRESIDENT 47.0 13.0 X 1080862 0 55919 GERARD AKAKA MD VP - NATIVE HAWAIIAN HEALTH 50.0 0 X 650475 0 64910 MATTHEW ING MD VP MEDICAL AFFAIRS & QMC CMO 25.0 25.0 X 573516 0 54615 NALEEN ANDRADE EVP - NATIVE HAWAIIAN HEALTH 50.0 0 X 655244 0 37476 ROWENA TIMMS EVP/CAO 50.0 0 X 718947 0 110017 TODD ALLEN MD SR VP & CHIEF QUALITY OFFICER 50.0 1.0 X 568153 0 109425 11626024 1700890 1686421 260 false true false HAWAIIAN DREDGING AND CONSTRUCTION COMPANY 605 KAPIOLANI BOULEVARD HONOLULU HI 96813 CONSTRUCTION SERVICES 39438394 PROLINK HEALTHCARE LLC 4600 MONTGOMERY ROAD STE 300 CINCINNATI OH 45212 MEDICAL SERVICES 30364363 GATESIDE INC 522 AHUI STREET HONOLULU HI 96813 CONSTRUCTION SERVICES 22605315 PACIFIC ANESTHESIA INC 321 N KUKUI STREET STE 306 HONOLULU HI 96817 MEDICAL SERVICES 18840715 HAWAII RESIDENCY PROGRAMS 1356 LUSITANA STREET 510 HONOLULU HI 96813 MEDICAL SERVICES 15921552 184 137571 161675 41000 299246 SUPP SVCS TO TAX-EXEMPT AFFILIATES 561000 214951746 214951746 0 0 0 0 214951746 27088880 7918 27080962 0 0 129181027 0 126182007 619 2999020 -619 2998401 2998401 CARELINK REVENUE 900099 7627900 7627900 RETURN ON CAPITAL 900099 1147602 1147602 REBATES 900099 546326 546326 773966 773966 0 0 10095794 255434067 223899938 7918 31226965 X 0 0 0 0 0 0 0 0 8607623 7316480 1291143 0 0 0 0 0 89286053 75893145 13392908 0 5935094 5044830 890264 0 13475224 11453940 2021284 0 5977871 5081190 896681 0 0 0 0 0 353722 0 353722 0 802897 0 802897 0 20710 0 20710 0 0 0 140588 0 140588 0 37069721 31509262 5560459 0 320749 272637 48112 0 1557994 1324295 233699 0 34251295 29113601 5137694 0 0 0 0 0 8878915 7547078 1331837 0 173886 147803 26083 0 0 0 0 0 485005 412254 72751 0 462140 392819 69321 0 0 0 0 0 12091758 10277994 1813764 0 761602 647362 114240 0 REPAIRS & MAINTENANCE 1069802 909332 160470 MARKETING 820800 697680 123120 RECRUITMENT & RELOCATION 131561 111827 19734 UBI TAX 2223 1890 333 2643868 2264891 378977 0 225321101 190420310 34900791 0 0 0 186330030 178741219 0 0 2609071 613625 0 0 0 0 61319445 61319445 4142155 3906348 11214593 10678492 202781726 158029152 42691484 44752574 185072337 83343962 51837187 57729723 0 1412494938 2220876253 1957711240 2661961641 104723153 116850463 324310020 352999812 0 0 302798166 300000000 918727424 1551564525 1650558763 2321414800 X 305771711 339778288 1380766 768553 307152477 340546841 1957711240 2661961641 X 30112966 5343571 -2062173 X false true true true true X X X 4 THE QUEEN'S MEDICAL CENTER 990073524 3 true 0 0 MOLOKAI GENERAL HOSPITAL 990251372 3 true 0 0 QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL 990260423 3 true 0 0 QUEEN'S UNIVERSITY MEDICAL GROUP 880820406 9 false 0 0 4 0 0 false false false false false false false false false false false false false false false true true true X true true 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 20710 181975 20710 181975 190399600 2223306424 190420310 2223488399 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 194808 225544 176123 181975 778450 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 0 420000 420000 0 960000 105600 854400 0 0 0 0 0 188675008 157923552 30751456 0 12726718 0 12726718 44752574 DUE FROM AFFILIATES 1769791075 TRUST ACCOUNTS 4059561 TRUSTEE HELD ASSETS 183419722 INTEREST RECEIVABLE 18006169 INTERCOMPANY - TAX EXEMPT BOND RECEIVABLES 236975445 PENSION PLAN ASSET 200775 ROU ASSETS 8423506 2220876253 Federal Income Taxes DUE TO AFFILIATES 1533760179 INTEREST PAYABLE 8131269 OPERATING LEASES 8529032 CAPITAL LEASES 1144045 1551564525 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote QHS EVALUATES ITS UNCERTAIN TAX POSITIONS AND HAS NO MATERIAL UNRECOGNIZED TAX POSITIONS AS OF JUNE 30, 2025. X X X X X true false false false false false false true false JASON CHANG PRESIDENT/CEO 1162864 0 0 0 713 0 170874 0 28210 0 1362661 0 0 0 JILL HOGGARD GREEN PRESIDENT/CEO - PART YEAR 935157 0 0 0 784874 0 27600 0 12248 0 1759879 0 0 0 BLISS KANESHIRO MD TRUSTEE 0 199439 0 36698 0 0 0 18891 0 7199 0 262227 0 0 KAZUMA NAKAGAWA MD TRUSTEE 0 371013 0 413345 0 1166 0 35370 0 28268 0 849162 0 0 NADINE TENN SALLE MD TRUSTEE 0 285419 0 391049 0 2761 0 27600 0 28168 0 734997 0 0 DARLENA CHADWICK RN EVP & QHS COO 661355 0 0 0 122520 0 131283 0 20403 0 935561 0 0 0 JANICE KALANIHUIA VICE PRESIDENT 312364 0 29601 0 61356 0 50308 0 20953 0 474582 0 0 0 PAUL MCDOWELL TREASURER / CFO - PART YEAR 565168 0 0 0 2228 0 113318 0 27235 0 707949 0 0 0 CLINTON YEE ASSISTANT TREASURER 215876 0 14920 0 3161 0 26592 0 29547 0 290096 0 0 0 ERIC MARTINSON VP / CIO 638945 0 0 0 118542 0 133554 0 31526 0 922567 0 0 0 JOHN NITAO SECRETARY/GENERAL COUNSEL 535579 0 0 0 90973 0 124261 0 29928 0 780741 0 0 0 TIM PANKS TREASURER / CFO 50313 0 250000 0 0 0 0 0 1700 0 302013 0 0 0 STEPHANY VAIOLETI VICE PRESIDENT 311380 0 22636 0 1627 0 20867 0 31409 0 387919 0 0 0 WHITNEY LIMM MD SENIOR VICE PRESIDENT 929058 0 0 0 151804 0 34922 0 20997 0 1136781 0 0 0 Guy Nitta TREASURER / CFO - PART YEAR 386292 0 37300 0 63083 0 56115 0 20632 0 563422 0 0 0 TODD ALLEN MD SR VP & CHIEF QUALITY OFFICER 434965 0 0 0 133188 0 78005 0 31420 0 677578 0 0 0 GERARD AKAKA MD VP - NATIVE HAWAIIAN HEALTH 581172 0 47422 0 21881 0 40963 0 23947 0 715385 0 0 0 NALEEN ANDRADE EVP - NATIVE HAWAIIAN HEALTH 613902 0 0 0 41342 0 27600 0 9876 0 692720 0 0 0 MATTHEW ING MD VP MEDICAL AFFAIRS & QMC CMO 451991 0 44923 0 76602 0 53369 0 1246 0 628131 0 0 0 ROWENA TIMMS EVP/CAO 389309 0 0 0 329638 0 99277 0 10740 0 828964 0 0 0 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. A DEPT OF BUDGET & FINANCE STATE OF HI 990266961 419800QS9 2025-06-12 473925099 SEE PART VI false false false A 0 473925099 0 0 0 2825099 0 0 73526147 216025000 181548853 true false false true A false false false false true true 0 0 0.0 false false 0 false true A false true false false true false 6.5 false false false 0 false false true A true 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. 1 1000 Market value 1 40000 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Food inventory - NUMBER OF CONTRIBUTIONS RECEIVED Drugs and medical supplies - NUMBER OF CONTRIBUTIONS RECEIVED 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; 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) Type I QHS true MOLOKAI GENERAL HOSPITAL PO BOX 408 KAUNAKAKAI MOLOKAI HI 96748 990251372 MEDICAL SVCS HI 501(c)(3) 3 QHS true QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL 67-1125 MAMALAHOA HIGHWAY KAMUELA HI 96743 990260423 MEDICAL SVCS HI 501(c)(3) 3 QHS true QUEEN'S UNIVERSITY MEDICAL GROUP 1301 PUNCHBOWL STREET HONOLULU HI 96813 880820406 MEDICAL SVCS HI 501(c)(3) 10 QHS true HAMAMATSUQUEEN'S PET IMAGING 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 QUEEN'S DEVELOPMENT CORPORATION 1301 PUNCHBOWL STREET HONOLULU HI 96813 990240109 DEVELOPMENT HI QHS C Corporation 227551661 140312422 1 true QUEEN'S INSURANCE EXCHANGE INC 1301 PUNCHBOWL STREET HONOLULU HI 96813 991913839 INSURANCE HI QHS C Corporation 1718724 39387519 1 true DIAGNOSTIC LABORATORY SERVICES INC 1301 PUNCHBOWL STREET HONOLULU HI 96813 990240499 MEDICAL LAB SVCS HI NA C Corporation true false false false false false false false false false false false false false false true true true true false THE QUEEN'S MEDICAL CENTER P 4406778 FMV MOLOKAI GENERAL HOSPITAL Q 1730993 FMV QUEEN EMMA LAND COMPANY Q 4773386 FMV THE QUEEN'S MEDICAL CENTER Q 172761262 FMV QUEEN'S DEVELOPMENT CORPORATION Q 1956789 FMV QUEEN'S INSURANCE EXCHANGE Q 339965 FMV QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL Q 9142852 FMV QUEEN'S INSURANCE EXCHANGE P 462140 FMV QUEEN'S DEVELOPMENT CORPORATION P 393081 FMV DIAGNOSTIC LABORATORY SERVICES Q 2098863 FMV QUEEN'S UNIVERSITY MEDICAL GROUP Q 22086981 FMV THE QUEEN'S HEALTH SYSTEMS 1301 PUNCHBOWL STREET HONOLULU HI 96813 990238120 X 0 20710 20710 190399600 190420310 1000000 250000 0 0 0 THE QUEEN'S MEDICAL CENTER 1301 PUNCHBOWL STREET HONOLULU HI 96813 990073524 X 0 158515 158515 1577829889 1577988404 1000000 250000 0 0 0 QUEEN EMMA LAND COMPANY 1301 PUNCHBOWL STREET HONOLULU HI 96813 990183769 X 0 0 0 60813845 60813845 1000000 250000 0 0 0 MOLOKAI GENERAL HOSPITAL PO BOX 408 KAUNAKAKAI HI 96748 990251372 X 0 2750 2750 17724792 17727542 1000000 250000 0 0 0 QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL 67-1125 MAMALAHOA HIGHWAY KAMUELA HI 96743 990260423 0 0 0 82124326 82124326 1000000 250000 0 0 0 QUEEN'S UNIVERSITY MEDICAL GROUP 1301 PUNCHBOWL STREET HONOLULU HI 96813 880820406 0 0 0 294413972 294413972 1000000 250000 0 0 0 THE QUEEN'S HEALTH SYSTEMS 1301 PUNCHBOWL STREET HONOLULU HI 96813 990238120 X 0 20710 20710 190399600 190420310 1000000 250000 0 0 0