Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
THE QUEEN'S MEDICAL CENTER
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1301 PUNCHBOWL STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HONOLULU, HI96813
D Employer identification number

99-0073524
E Telephone number

G Gross receipts $ 3,110,904,984
F Name and address of principal officer:
JASON CHANG
1301 PUNCHBOWL STREET
HONOLULU,HI96813
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
https://www.queens.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1859
M State of legal domicile: HI
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO FULFILL THE INTENT OF QUEEN EMMA AND KING KAMEHAMEHA IV TO PROVIDE QUALITY HEALTHCARE TO IMPROVE THE WELL-BEING OF NATIVE HAWAIIANS AND ALL THE PEOPLE OF HAWAII.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 20
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 16
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 6,663
6 Total number of volunteers (estimate if necessary) ............. 6 230
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 13,338,138
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 76,632,753 86,739,646
9 Program service revenue (Part VIII, line 2g) ......... 1,550,574,167 1,662,831,070
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 78,205,840 47,897,929
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 45,759,120 64,211,071
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 1,751,171,880 1,861,679,716
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 4,737,746 3,043,495
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 717,522,988 776,401,380
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 651,556    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 807,255,794 864,436,132
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 1,529,516,528 1,643,881,007
19 Revenue less expenses. Subtract line 18 from line 12....... 221,655,352 217,798,709
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 4,798,755,665 5,760,579,747
21 Total liabilities (Part X, line 26)............. 3,006,267,646 3,672,031,462
22 Net assets or fund balances. Subtract line 21 from line 20..... 1,792,488,019 2,088,548,285
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE MISSION OF QMC IS TO FULFILL THE INTENT OF QUEEN EMMA AND KING KAMEHAMEHA IV TO PROVIDE, IN PERPETUITY, QUALITY HEALTHCARE SERVICES TO IMPROVE THE WELL-BEING OF NATIVE HAWAIIANS AND ALL THE PEOPLE OF HAWAII.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,577,988,404 including grants of $ 3,043,495 ) (Revenue $ 1,707,813,628 )
THE QUEEN'S MEDICAL CENTER IS THE LARGEST PRIVATE, NONPROFIT ACUTE CARE MEDICAL FACILITY IN HAWAII. ITS STAFF IS DEDICATED TO PROVIDING QUALITY HEALTH CARE TO THE PEOPLE OF HAWAII AND THE PACIFIC. SEE SCHEDULE O FOR MORE INFORMATION.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses1,577,988,404
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....Click to see attachment
List of Attached Documents:
// Content
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see attachment
List of Attached Documents:
// Content
20b
Yes
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
6,663
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
20
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
16
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
No
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
 
No
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
 
No
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
 
No
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
CLINTON YEE1301 PUNCHBOWL STREET   HONOLULU,HI96813 (808) 538-9011
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) GEORGE R BRUNO MD......................................................................
PRESIDENT/TRUSTEE - PART YEAR
 40.0
.................
15.0 		X   X       0 848,823 144,989
(2) JASON CHANG......................................................................
PRESIDENT/TRUSTEE
 25.0
.................
40.0 		X   X       0 1,163,577 199,084
(3) JENAI WALL......................................................................
TRUSTEE/CHAIR - PART YEAR
 1.0
.................
4.0 		X   X       0 0 0
(4) PATRICK CHING......................................................................
TRUSTEE / CHAIR
 1.0
.................
6.0 		X   X       0 0 0
(5) A CATHERINE NGO......................................................................
TRUSTEE
 1.0
.................
1.0 		X           0 0 0
(6) CAMERON NEKOTA......................................................................
TRUSTEE
 1.0
.................
2.0 		X           0 0 0
(7) DANIEL CHUN......................................................................
TRUSTEE
 1.0
.................
1.0 		X           0 0 0
(8) JAN SULLIVAN......................................................................
TRUSTEE
 1.0
.................
1.0 		X           0 0 0
(9) JILL HOGGARD GREEN......................................................................
TRUSTEE - PART YEAR
 5.0
.................
60.0 		X           0 1,720,031 39,848
(10) JIM YATES......................................................................
TRUSTEE - PART YEAR
 1.0
.................
1.0 		X           0 0 0
(11) KAMANI KUALA'AU......................................................................
TRUSTEE
 1.0
.................
2.0 		X           0 0 0
(12) KAZUMA NAKAGAWA MD......................................................................
TRUSTEE
 51.0
.................
3.0 		X           0 785,524 63,638
(13) KRISTI LEFFORGE......................................................................
TRUSTEE
 1.0
.................
2.0 		X           0 0 0
(14) KYLE CHOCK......................................................................
TRUSTEE
 1.0
.................
3.0 		X           0 0 0
(15) LYNN BABINGTON PHD......................................................................
TRUSTEE
 1.0
.................
1.0 		X           0 0 0
(16) MARY G BOLAND DRPH RN......................................................................
TRUSTEE
 1.0
.................
2.0 		X           0 0 0
(17) MEREDITH CHING......................................................................
TRUSTEE
 1.0
.................
2.0 		X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) MICHAEL BRODERICK........................................................................
TRUSTEE
 1.0
.......................2.0 		X           0 0 0
(19) NADINE TENN SALLE MD........................................................................
TRUSTEE
 1.0
.......................51.0 		X           0 679,229 55,768
(20) PETER HALFORD MD........................................................................
TRUSTEE
 1.0
.......................0 		X           0 0 0
(21) ROBERT DEAN........................................................................
TRUSTEE
 1.0
.......................3.0 		X           0 0 0
(22) SCOTT SEU........................................................................
TRUSTEE
 1.0
.......................2.0 		X           0 0 0
(23) T SCOTT GALLACHER MD........................................................................
TRUSTEE / CHIEF OF STAFF
 51.0
.......................0.0 		X           0 475,023 67,161
(24) THOMAS PRISELAC........................................................................
TRUSTEE
 1.0
.......................2.0 		X           0 0 0
(25) ALEXANDRA WROE........................................................................
VICE PRESIDENT
 51.0
.......................0 		    X       322,215 0 75,620
(26) CLINTON YEE........................................................................
ASSISTANT TREASURER
 37.0
.......................18.0 		    X       0 233,957 56,139
(27) DARLENA CHADWICK RN........................................................................
VICE PRESIDENT
 12.0
.......................43.0 		    X       0 783,875 151,686
(28) Guy Nitta........................................................................
TREASURER - PART YEAR
 1.0
.......................52.0 		    X       0 486,675 76,747
(29) JOHN NITAO........................................................................
SECRETARY/GENERAL COUNSEL
 2.0
.......................53.0 		    X       0 626,552 154,189
(30) PAUL MCDOWELL........................................................................
TREASURER - PART YEAR
 44.0
.......................21.0 		    X       0 567,396 140,553
(31) TIM PANKS........................................................................
TREASURER
 44.0
.......................21.0 		    X       0 300,313 1,700
(32) WHITNEY LIMM MD........................................................................
SENIOR VICE PRESIDENT
 12.0
.......................48.0 		    X       0 1,080,862 55,919
(33) SONDRA LEIGGI BRANDON........................................................................
COO - QMC KAHI MOHALA
 50.0
.......................0 		      X     376,784 0 71,113
(34) BERYL MUNIZ........................................................................
VP - PATIENT CARE
 50.0
.......................0 		        X   509,366 0 32,588
(35) FRANK OKIMOTO........................................................................
VP - CAPITAL CONSTRUCTION & CAMPUS DEVEL
 50.0
.......................0 		        X   416,805 0 76,507
(36) LINDA PUU........................................................................
VP - QUALITY & PATIENT SAFETY / CNO
 50.0
.......................0 		        X   564,658 0 48,324
(37) REINHOLD PENNER........................................................................
DIR - BIOMEDICAL RESEARCH
 50.0
.......................0 		        X   410,571 0 56,394
(38) ROBIN KALOHELANI RN........................................................................
SVP & COO - QMC WEST
 50.0
.......................0 		        X   440,048 0 42,907
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 3,040,447 9,751,837 1,610,874
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 2,321
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d 59,194,636
e Government grants (contributions)1e 6,862,691
f All other contributions, gifts, grants, and similar amounts not included above1f 20,682,319
g Noncash contributions included in lines 1a - 1f:$ 1g 8,373,134
h Total. Add lines 1a-1f....... 86,739,646
Program Service RevenueAmt Business Code
2a NET PATIENT REVENUE 622110 1,512,586,471 1,512,586,471    
b INTERCOMPANY PURCHASED SVCS 561000 20,281,226 20,281,226    
c PATHOLOGY LABS 621500 4,340,640   4,340,640  
d SUSTAINABILITY FEE 622110 125,622,733 125,622,733    
e
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f ..... 1,662,831,070
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 43,932,515   78,170 43,854,345
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 2,183,792  
b Less: rental expenses 6b    
c Rental income or (loss) 6c 2,183,792 0
d Net rental income or (loss)....... 2,183,792     1,963,862
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 1,253,190,682  
b Less: cost or other basis and sales expenses 7b 1,246,698,366 2,526,902
c Gain or (loss) 7c 6,492,316 -2,526,902
d Net gain or (loss)......... 3,965,414     3,965,414
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a 340B REVENUE 621500 32,208,560 32,208,560    
b DEBT EXTINGUISHMENT 621500 8,345,323     8,345,323
c ACO INCOME 621500 7,758,749   7,758,749  
d All other revenue .... 13,714,647 12,773,998 940,649 0
e Total. Add lines 11a–11d ...... 62,027,279
12 Total revenue. See instructions..... 1,861,679,716 1,703,472,988 13,338,138 58,128,944
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 3,043,495 3,043,495
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 372,395 372,395    
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 619,895,946 612,706,260 7,189,686  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 35,980,969 35,555,727 425,242  
9 Other employee benefits ....... 77,787,356 76,970,786 816,570  
10 Payroll taxes ........... 42,364,714 41,999,235 365,479  
11 Fees for services (non-employees):        
a Management ...... 1,826,949 1,826,949    
b Legal ......... 1,565,398 344,725 1,220,673  
c Accounting ........... 420,105   420,105  
d Lobbying ........... 158,515   158,515  
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 1,402,341   1,402,341  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 187,540,457 185,717,852 1,822,605 0
12 Advertising and promotion .... 44,379 13,605 30,774  
13 Office expenses ....... 5,359,915 5,353,894 6,021  
14 Information technology ...... 6,256,494 6,249,928 6,566  
15 Royalties ..        
16 Occupancy ........... 29,471,543 29,471,543    
17 Travel ............ 655,221 612,660 42,561  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 721,141 715,703 5,438  
20 Interest ........... 24,351,575 5,011 24,346,564  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 51,396,925 49,852,470 1,544,455  
23 Insurance ... 18,040,530 723,600 17,316,930  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a MEDICAL SUPPLIES 316,371,758 316,371,758    
b INTERCOMPANY EXPENSES 172,761,262 167,805,099 4,304,607 651,556
c TAXES 35,783,718 35,135,702 648,016  
d UBI TAX EXPENSE 16,750   16,750  
e All other expenses 10,291,156 7,140,007 3,151,149 0
25 Total functional expenses. Add lines 1 through 24e 1,643,881,007 1,577,988,404 65,241,047 651,556
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 0 1 7,685
2 Savings and temporary cash investments ......... 14,535,129 2 856,892
3 Pledges and grants receivable, net ......   3 11,911,900
4 Accounts receivable, net ............. 211,645,746 4 279,404,917
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 20,428,494 8 22,985,021
9 Prepaid expenses and deferred charges ...... 14,159,237 9 15,329,773
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,353,194,824
b Less: accumulated depreciation 10b 817,353,394 481,682,971 10c 535,841,430
11 Investments—publicly traded securities . 780,190,720 11 823,378,700
12 Investments—other securities. See Part IV, line 11 ..... 526,114,545 12 570,328,353
13 Investments—program-related. See Part IV, line 11 .. -1,243,629 13 -2,766,518
14 Intangible assets ............... 7,476,361 14 6,179,264
15 Other assets. See Part IV, line 11 ........... 2,743,766,091 15 3,497,122,330
16 Total assets. Add lines 1 through 15 (must equal line 33)... 4,798,755,665 16 5,760,579,747
Liabilities 17 Accounts payable and accrued expenses ..... 171,836,402 17 182,901,475
18 Grants payable ...   18  
19 Deferred revenue ......... 3,983,872 19 10,228,742
20 Tax-exempt bond liabilities ......... 0 20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 25,028,406 23 4,846,700
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 2,805,418,966 25 3,474,054,545
26 Total liabilities. Add lines 17 through 25.. 3,006,267,646 26 3,672,031,462
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 1,769,520,676 27 2,056,976,895
28 Net assets with donor restrictions ........... 22,967,343 28 31,571,390
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 1,792,488,019 32 2,088,548,285
33 Total liabilities and net assets/fund balances ........ 4,798,755,665 33 5,760,579,747
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
1,861,679,716
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
1,643,881,007
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
217,798,709
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
1,792,488,019
5
Net unrealized gains (losses) on investments ...............
5
77,984,540
6
Donated services and use of facilities .................
6
10,000
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
267,017
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
2,088,548,285
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
THE QUEEN'S MEDICAL CENTER
  		Employer identification number
99-0073524
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
THE QUEEN'S MEDICAL CENTER
  		Employer identification number

99-0073524
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
THE QUEEN'S MEDICAL CENTER
  		Employer identification number

99-0073524
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).Click to see attachment
List of Attached Documents:
// Content

B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...................... 0 0
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................ 158,515 181,975
c Total lobbying expenditures (add lines 1a and 1b) ............................................................ 158,515 181,975
d Other exempt purpose expenditures ............................................................................... 1,577,829,889 2,223,306,424
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................. 1,577,988,404 2,223,488,399
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000 1,000,000
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................................................. 250,000 250,000
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................ 0 0
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................ 0 0
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		6,000,000
c Total lobbying expenditures 194,808 225,544 176,123 181,975 778,450
d Grassroots nontaxable amount 250,000 250,000 250,000 250,000 1,000,000
e Grassroots ceiling amount
(150% of line 2d, column (e))		 1,500,000
f Grassroots lobbying expenditures 0 0 0 0 0
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2024


Additional Data


Software ID: 24020961
Software Version: 2024v5.1

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 6,844,730 6,683,300 8,408,003 8,888,174 7,497,023
b Contributions ... 1,000 1,000 47,000 0 1,000
c Net investment earnings, gains, and losses 638,954 868,355 452,697 -468,111 2,045,704
d Grants or scholarships ... 54,453 27,925 499,328 12,000 12,305
e Other expenditures for facilities
and programs ... 		335,000 680,000 1,725,072 60 643,248
f Administrative expenses .... 0 0 0 0 0
g End of year balance ...... 7,095,231 6,844,730 6,683,300 8,408,003 8,888,174
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow0 %
b
Permanent endowment right arrow84 %
c
Term endowment right arrow16 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   62,462,920 62,462,920
b Buildings ....   844,371,496 527,705,670 316,665,826
c Leasehold improvements   39,939,182 15,694,640 24,244,542
d Equipment ....   350,701,305 273,953,084 76,748,221
e Other .....   55,719,921   55,719,921
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 535,841,430
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) Closely-held equity interests		    

(B) Financial derivatives		    

(C) POOLED INVESTMENTS - NONPUBLIC		 570,328,353 F
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 570,328,353
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)DUE FROM AFFILIATES 3,483,082,724
(2)OTHER ASSETS RESTRICTED FOR LT 269,375
(3)ROU ASSETS 9,206,802
(4)PENSION PLAN ASSET 4,354,255
(5)RENT RECEIVABLE 209,174
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 3,497,122,330
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
Federal Income Taxes  
DUE TO AFFILIATES 3,158,830,445
INTERCOMPANY - TAX EXEMPT BOND LIABILITY 233,538,347
TAIL LIABILITY 619
DUE TO GOVERNMENT 81,153,936
PENSION LIABILITY 531,198



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 3,474,054,545
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1.................. 3 0
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 0
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 0
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 0
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part V, Line 4 Intended uses of endowment funds THE QUEEN'S MEDICAL CENTER USES THE EARNINGS ON PERMANENTLY ENDOWED INVESTMENTS FOR THE PURPOSES INTENDED BY THE DONORS OF THESE FUNDS.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote QHS EVALUATES ITS UNCERTAIN TAX POSITIONS AND HAS NO MATERIAL UNRECOGNIZED TAX POSITIONS AS OF JUNE 30, 2025.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
Medium right arrow Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow Attach to Form 990.
Medium right arrow Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.
3
Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.
a
Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?
If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:
3a
Yes
 
b
Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate
which of the following was the family income limit for eligibility for discounted care: . . . . . . . .
3b
Yes
 
%
c
If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.
4
Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

4

 

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

 

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
 
 
c
If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .
5c
 
 
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
 
 
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
 
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
 (a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) . . . 		    2,792,826 0 2,792,826 0.170 %
b Medicaid (from Worksheet 3, column a) . . . . .     154,817,209 125,622,733 29,194,476 1.776 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .         0 0 %
d Total Financial Assistance and Means-Tested Government Programs . . . . . 0 0 157,610,035 125,622,733 31,987,302 1.946 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).     33,794,961 0 33,794,961 2.056 %
f Health professions education (from Worksheet 5) . . .     24,808,182 0 24,808,182 1.509 %
g Subsidized health services (from Worksheet 6) . . . .     15,419,078 12,778,202 2,640,876 0.161 %
h Research (from Worksheet 7) .     1,883,313 0 1,883,313 0.115 %
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .     2,889,481   2,889,481 0.176 %
j Total. Other Benefits . . 0 0 78,795,015 12,778,202 66,016,813 4.016 %
k Total. Add lines 7d and 7j . 0 0 236,405,050 138,400,935 98,004,115 5.962 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part II
Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue 		(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing         0 0 %
2 Economic development         0 0 %
3 Community support         0 0 %
4 Environmental improvements         0 0 %
5 Leadership development and
training for community members		         0 0 %
6 Coalition building         0 0 %
7 Community health improvement advocacy         0 0 %
8 Workforce development         0 0 %
9 Other         0 0 %
10 Total 0 0 0 0 0 0 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
Yes
 
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
73,485,532
3
Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......
3
73,485,532
4
Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.
Section B. Medicare
5
Enter total revenue received from Medicare (including DSH and IME).....
5
428,264,362
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
480,127,836
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-51,863,474
8
Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

9b

Yes

 
Part IV
Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)
(a) Name of entity (b) Description of primary
activity of entity 		(c) Organization's
profit % or stock
ownership % 		(d) Officers, directors,
trustees, or key
employees' profit %
or stock ownership % 		(e) Physicians'
profit % or stock
ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part VFacility Information
Section A. Hospital Facilities
(list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?5Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility) 		Licensed Hospital General Medical and Surgical Children's Hospital Teaching Hospital Critical Access Hospital Research Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 THE QUEEN'S MEDICAL CENTER
1301 PUNCHBOWL STREET
HONOLULU,HI96813
WWW.QUEENS.ORG
29-H 		X X   X   X X     A
4 THE QUEEN'S MEDICAL CENTER - WEST OAHU
91-2141 FORT WEAVER ROAD
EWA BEACH,HI96706
WWW.QUEENS.ORG
29-H-WO 		X X         X     A
2 THE QUEEN'S MEDICAL CENTER - WAHIAWA
128 LEHUA STREET
WAHIAWA,HI96786
WWW.QUEENS.ORG
9-H 		X           X     B
5 THE QUEEN'S MEDICAL CENTER - KAHI MOHALA
91-2301 OLD FORT WEAVER ROAD
EWA BEACH,HI96706
WWW.QUEENS.ORG
33-H 		X                 C
3 THE QUEEN'S MEDICAL CENTER AT HALE PALAMA MAU
347 N KUAKINI STREET 7TH FLOOR
HONOLULU,HI96817
WWW.QUEENS.ORG
29-H-HPM 		X                 A
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
A
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A): 		3
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 24
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a Yes  
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b Yes  
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. .............. 		8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 24
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): www.queens.org/about/community-benefit-qhs/ (CHIP FOR QMC ALSO APPLIES TO HALE PALAMA MAU)
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
A
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 250.0%
and FPG family income limit for eligibility for discounted care of 400.0%
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a Described the information the hospital facility may require an individual to provide as part of his or her application
b Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application
c Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process
d Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications
e Other (describe in Section C)
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
https://www.queens.org/financial-resources/
b
https://www.queens.org/financial-resources/
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 6
Part VFacility Information (continued)

Billing and Collections
A
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
A
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
B
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A): 		1
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2 Yes  
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 24
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a Yes  
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b Yes  
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. .............. 		8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 24
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): WWW.QUEENS.ORG/ABOUT/COMMUNITY-BENEFIT-QHS/
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
B
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 250.0%
and FPG family income limit for eligibility for discounted care of 450.0%
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a Described the information the hospital facility may require an individual to provide as part of his or her application
b Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application
c Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process
d Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications
e Other (describe in Section C)
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
https://www.queens.org/financial-resources/
b
https://www.queens.org/financial-resources/
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 6
Part VFacility Information (continued)

Billing and Collections
B
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
B
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
C
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A): 		1
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2 Yes  
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3   No
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20  
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5    
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a    
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b    
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7    
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. .............. 		8    
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20  
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10    
a If "Yes" (list url):  
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
C
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 250.0%
and FPG family income limit for eligibility for discounted care of 450.0%
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a Described the information the hospital facility may require an individual to provide as part of his or her application
b Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application
c Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process
d Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications
e Other (describe in Section C)
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
HTTPS://WWW.QUEENS.ORG/FINANCIAL-RESOURCES/
b
HTTPS://WWW.QUEENS.ORG/FINANCIAL-RESOURCES/
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 6
Part VFacility Information (continued)

Billing and Collections
C
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
C
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 8
Part V
Facility Information (continued)
Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference Explanation
Schedule H, Part V, Section B, Line 3E THE SIGNIFICANT HEALTH NEEDS ARE A PRIORITIZED DESCRIPTION OF THE SIGNIFICANT HEALTH NEEDS OF THE COMMUNITY AND IDENTIFIED THROUGH THE CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 1 Facility A, 1 - Facility reporting group A. COMMUNITY MEETINGS - ORGANIZATIONS THROUGHOUT THE STATE, CALLED "COMMUNITY CONNECTORS," HELPED TO REACH INDIVIDUALS FROM KEY COMMUNITIES FOR GROUP TALK STORY SESSIONS. THESE ORGANIZATIONS WERE INVALUABLE PARTNERS, EACH TRUSTED AND RECOGNIZED WITHIN THEIR TARGET COMMUNITIES, AND WILLING BOTH TO PROVIDE INPUT FROM THEIR OWN WORK AS WELL AS CREATE SPACE AND ENCOURAGE THEIR CLIENTS, PARTNERS, STAFF, AND STAKEHOLDERS TO PARTICIPATE. EACH MEETING FOCUSED ON BOTH A GEOGRAPHIC REGION AND EITHER AN ETHNIC COMMUNITY OR A VULNERABLE POPULATION. The Research Team conducted or participated in 8 community meetings in 2024 and 16 meetings in 2021. These consisted of a mixture of joining existing meetings of organizations, gathering in smaller groups of either community members or their front-line service providers, and hosting events in-person and virtually. When appropriate and at the encouragement of the community connector, meetings were conducted in the spaces where members of that community are accustomed to gathering, and refreshments were provided to encourage a relaxed environment. Whether virtually or in person, meetings were generally approximately 90 minutes and included anywhere from 2 to 20 participants. Participants were primarily members of "communities of need", or target subpopulations, and/or service providers doing frontline work with those respective communities. A list of Community Meeting for 2021 and 2024 is included as Appendix E OF THE CHNA. Key Informant Interviews - The Research Team conducted 42 key informant interviews with individuals in key stakeholder positions able to provide input and insight on behalf of a target population. These interviews with organizational leaders serving stakeholder communities were typically one on one between an interviewer and a key informant, lasting anywhere from 45 to 90 minutes. Interviews included representation from a wide variety of stakeholder groups, including the sponsoring Hawaii hospitals, individuals and organizations working in public health, Federally Qualified Health Centers (FQHCs), Native Hawaiian health centers, community clinics, community-based organizations doing health-related work, community-based organizations working in the areas of upstream determinants, community-based organizations specializing in working with particular subpopulations, recognized community leaders in hard to reach communities, and many that were referred as critical experts or community leaders throughout the CHNA process. Appendix F OF THE CHNA includes the list of 2024 key informants, as well as the discussion outline used in the interviews. Community Advisory Committee (CAC) - The Community Advisory Committee (CAC) was composed of community leaders serving various target communities with representation from all counties. CAC members were especially generous with their time, input, and expertise throughout the process. In addition to being key informants, they also participated in meetings during the last phase of the assessment and report and helped to make critical connections where there were gaps, ensure that things were ground-truthed with what they saw in their communities, and provided input as to how the priorities could be helpful both within the clinical and community-based contexts. Finally, the CAC helped develop the final priorities and ensure that the Significant Health Needs, 2024 priorities, and additional lenses around disasters that have had a significant impact on community health, all work together to paint the current picture of the community health needs. The rich input of this assessment, and the recommendation for future partnership opportunities, owe much to the invaluable input and support of the CAC members. Members are included in Appendix D OF THE CHNA.
Schedule H, Part V, Section B, Line 6a Facility A, 1 Facility A, 1 - Facility reporting group A. TWENTY-SIX HEALTHCARE ASSOCIATION OF HAWAII (HAH) MEMBER HOSPITALS CONTRIBUTED TO THE PRODUCTION OF THIS CHNA: ADVENTIST HEALTH CASTLE Hawaii State Hospital Hilo Benioff Medical Center KAHUKU MEDICAL CENTER KAISER FOUNDATION HOSPITAL - HONOLULU KAPI'OLANI MEDICAL CENTER FOR WOMEN & CHILDREN Ka'U Hospital Kauai Veterans Memorial Hospital (KVMH) Kona Community Hospital KUAKINI MEDICAL CENTER KULA HOSPITAL LANA'I COMMUNITY HOSPITAL LEahi Hospital MAUI MEMORIAL MEDICAL CENTER MOLOKAI GENERAL HOSPITAL QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL PALI MOMI MEDICAL CENTER THE QUEEN'S MEDICAL CENTER THE QUEEN'S MEDICAL CENTER - WEST O'AHU THE QUEEN'S MEDICAL CENTER - KAHI MOHALA (FKA SUTTER HEALTH KAHI MOHALA) THE QUEEN'S MEDICAL CENTER - WAHIAWA (FKA WAHIAWA GENERAL HOSPITAL) REHABILITATION HOSPITAL OF THE PACIFIC Samuel Mahelona Memorial Hospital SHRINERS HOSPITALS FOR CHILDREN - HONOLULU STRAUB MEDICAL CENTER WILCOX MEMORIAL MEDICAL CENTER
Schedule H, Part V, Section B, Line 6b Facility A, 1 Facility A, 1 - Facility reporting group A. THE HEALTHCARE ASSOCIATION OF HAWAII PARTNERED WITH SOLUTIONS PACIFIC AND WARD RESEARCH TO CONDUCT A CHNA FOR THE STATE OF HAWAII. IN ADDITION, THE REPORT INVOLVED NUMEROUS OTHER HEALTH CARE FACILITIES AND RESOURCES WITHIN THE COMMUNITY THAT WERE ABLE TO RESPOND TO THE HEALTHCARE NEEDS IN THE COMMUNITY. THESE RESOURCES ARE LISTED ON PAGE 337 OF THE CHNA.
Schedule H, Part V, Section B, Line 11 Facility A, 1 Facility A, 1 - Facility reporting group A. THE 2024 PRIORITIES OF THE HAWAII COMMUNITY HEALTH NEEDS ASSESSMENT INCLUDE FINANCIAL SECURITY, FOOD SECURITY, HOUSING, MENTAL AND BEHAVIORAL HEALTH, ACCESS TO HEALTHCARE. MOLOKAI GENERAL HOSPITAL PLANS TO ADDRESS THESE NEEDS WITH ITS IMPLEMENTATION STRATEGY: Goal #1: Identify and address patients with Social Determinants of Health (SDoH) and other disparities to support overall health and well-being - Develop standardized SDoH screening tools. - Strategically partner to address and refer patients to appropriate community resources. - Identify grants and funding to support early preventative screening, earlier detection of disease, and/or earlier access to treatment. Goal #2: Keep care local and close to home to improve access to culturally responsive care - Expand and grow clinical networks based on regional strategic plans. - Commit provider resources as available to rotate and service strategic locations in neighbor island communities. Goal #3: Innovate, research, and partner to accelerate the development of our capability and capacity to provide high-quality care for all - Expand the traditional definition of care within a health system to include new capacity care activities: 1) Pre-hospital care 2) Early diagnosis intervention and treatment 3) Working directly with clinical experts to manage ongoing care in the community - Expand Information Technology (IT) capabilities to reach rural communities. - Enhance partnerships and collaborations with third-party vendors and contractors to manage clinical efficiencies, cost structures, and resource management. - Expand research to learn, design, and improve clinical protocols and accessibility to culturally responsive care. Goal #4: Invest in the development and well-being of today's workforce, and build future leaders and clinicians to support the diverse needs and cultural preferences of patients in the community - Support the health, well-being, and development of caregivers who care for patients. - Strengthen culturally responsive patient-centric care. - Formal training and education: 1) Strengthen financial investments in partnership with UH JABSOM and Hawaii Residency Programs to manage assigned FTEs sponsored by QHS. 2) Develop and expand faculty and training location support. - Build relationships to engage students earlier, and develop knowledge, relationships, and capacity. - Establish connections with learners, especially those from underserved communities to build a pipeline into the health care industry. NEEDS NOT ADDRESSED FOR OTHER AREAS NOT DIRECTLY ADDRESSED, QUEEN'S MEDICAL CENTER RECOGNIZES THE IMPORTANCE OF THESE NEEDS AND HAS SUPPORTED EFFORTS TO ADDRESS MANY OF THEM. ALTHOUGH QMC WILL NOT DIRECTLY BE ADDRESSING ALL AREAS OF NEED, WE HAVE SUPPORTED AND PARTNERED WITH OTHERS TO ADDRESS SEVERAL OF THEM AND WILL CONTINUE TO SUPPORT OPPORTUNITIES TO ADDRESS COMMUNITY HEALTH NEEDS IN COLLABORATION WITH OTHERS.
Schedule H, Part V, Section B, Line 13 Facility A, 1 Facility A, 1 - Facility reporting group A. FOR CITIZENS OF FOREIGN COUNTRIES, THE INCOME QUALIFYING LEVEL IS BASED ON THE RESIDENT'S COUNTRY'S MINIMUM WAGE.
Schedule H, Part V, Section B, Line 13 Facility A, 1 Facility A, 1 - Facility reporting group A. MEDICARE OR MEDICAID/QUEST ELIGIBILITY
Schedule H, Part V, Section B, Line 16 Facility A, 1 Facility A, 1 - Facility reporting group A. NOTICES THAT FINANCIAL ASSISTANCE IS AVAILABLE ARE POSTED IN ALL PATIENT REGISTRATION, BILLING OFFICE AND EMERGENCY DEPARTMENT AREAS. THESE NOTICES DO NOT CONTAIN THE FULL DETAILED TEXT OF THE POLICY. REGISTRATION PERSONNEL ARE KNOWLEDGEABLE TO ASSIST PATIENTS WITH QUESTIONS AND ARE ABLE TO GIVE THEM THE FINANCIAL ASSISTANCE APPLICATION.
Schedule H, Part V, Section B, Line 2 THE QUEEN'S MEDICAL CENTER - WAHIAWA WAS ACQUIRED ON APRIL 2, 2024. IT BEGAN PROVIDING PATIENT CARE ON MAY 28, 2024. THE HOSPITAL WAS PREVIOUSLY LICENSED BY THE STATE OF HAWAII. THE STATE RE-ISSUED ITS LICENSE UNDER ITS NEW OWNERSHIP IN MAY 2024.
Schedule H, Part V, Section B, Line 3E THE SIGNIFICANT HEALTH NEEDS ARE A PRIORITIZED DESCRIPTION OF THE SIGNIFICANT HEALTH NEEDS OF THE COMMUNITY AND IDENTIFIED THROUGH THE CHNA.
Schedule H, Part V, Section B, Line 5 Facility B, 1 Facility B, 1 - THE QUEEN'S MEDICAL CENTER - WAHIAWA. DESCRIPTION: COMMUNITY MEETINGS - ORGANIZATIONS THROUGHOUT THE STATE, CALLED "COMMUNITY CONNECTORS," HELPED TO REACH INDIVIDUALS FROM KEY COMMUNITIES FOR GROUP TALK STORY SESSIONS. THESE ORGANIZATIONS WERE INVALUABLE PARTNERS, EACH TRUSTED AND RECOGNIZED WITHIN THEIR TARGET COMMUNITIES, AND WILLING BOTH TO PROVIDE INPUT FROM THEIR OWN WORK AS WELL AS CREATE SPACE AND ENCOURAGE THEIR CLIENTS, PARTNERS, STAFF, AND STAKEHOLDERS TO PARTICIPATE. EACH MEETING FOCUSED ON BOTH A GEOGRAPHIC REGION AND EITHER AN ETHNIC COMMUNITY OR A VULNERABLE POPULATION. THE RESEARCH TEAM CONDUCTED OR PARTICIPATED IN 8 COMMUNITY MEETINGS IN 2024 AND 16 MEETINGS IN 2021. THESE CONSISTED OF A MIXTURE OF JOINING EXISTING MEETINGS OF ORGANIZATIONS, GATHERING IN SMALLER GROUPS OF EITHER COMMUNITY MEMBERS OR THEIR FRONT-LINE SERVICE PROVIDERS, AND HOSTING EVENTS IN-PERSON AND VIRTUALLY. WHEN APPROPRIATE AND AT THE ENCOURAGEMENT OF THE COMMUNITY CONNECTOR, MEETINGS WERE CONDUCTED IN THE SPACES WHERE MEMBERS OF THAT COMMUNITY ARE ACCUSTOMED TO GATHERING, AND REFRESHMENTS WERE PROVIDED TO ENCOURAGE A RELAXED ENVIRONMENT. WHETHER VIRTUALLY OR IN PERSON, MEETINGS WERE GENERALLY APPROXIMATELY 90 MINUTES AND INCLUDED ANYWHERE FROM 2 TO 20 PARTICIPANTS. PARTICIPANTS WERE PRIMARILY MEMBERS OF "COMMUNITIES OF NEED", OR TARGET SUBPOPULATIONS, AND/OR SERVICE PROVIDERS DOING FRONTLINE WORK WITH THOSE RESPECTIVE COMMUNITIES. A LIST OF COMMUNITY MEETING FOR 2021 AND 2024 IS INCLUDED AS APPENDIX E OF THE CHNA. KEY INFORMANT INTERVIEWS - THE RESEARCH TEAM CONDUCTED 42 KEY INFORMANT INTERVIEWS WITH INDIVIDUALS IN KEY STAKEHOLDER POSITIONS ABLE TO PROVIDE INPUT AND INSIGHT ON BEHALF OF A TARGET POPULATION. THESE INTERVIEWS WITH ORGANIZATIONAL LEADERS SERVING STAKEHOLDER COMMUNITIES WERE TYPICALLY ONE ON ONE BETWEEN AN INTERVIEWER AND A KEY INFORMANT, LASTING ANYWHERE FROM 45 TO 90 MINUTES. INTERVIEWS INCLUDED REPRESENTATION FROM A WIDE VARIETY OF STAKEHOLDER GROUPS, INCLUDING THE SPONSORING HAWAII HOSPITALS, INDIVIDUALS AND ORGANIZATIONS WORKING IN PUBLIC HEALTH, FEDERALLY QUALIFIED HEALTH CENTERS (FQHCS), NATIVE HAWAIIAN HEALTH CENTERS, COMMUNITY CLINICS, COMMUNITY-BASED ORGANIZATIONS DOING HEALTH-RELATED WORK, COMMUNITY-BASED ORGANIZATIONS WORKING IN THE AREAS OF UPSTREAM DETERMINANTS, COMMUNITY-BASED ORGANIZATIONS SPECIALIZING IN WORKING WITH PARTICULAR SUBPOPULATIONS, RECOGNIZED COMMUNITY LEADERS IN HARD TO REACH COMMUNITIES, AND MANY THAT WERE REFERRED AS CRITICAL EXPERTS OR COMMUNITY LEADERS THROUGHOUT THE CHNA PROCESS. APPENDIX F OF THE CHNA INCLUDES THE LIST OF 2024 KEY INFORMANTS, AS WELL AS THE DISCUSSION OUTLINE USED IN THE INTERVIEWS. COMMUNITY ADVISORY COMMITTEE (CAC) - THE COMMUNITY ADVISORY COMMITTEE (CAC) WAS COMPOSED OF COMMUNITY LEADERS SERVING VARIOUS TARGET COMMUNITIES WITH REPRESENTATION FROM ALL COUNTIES. CAC MEMBERS WERE ESPECIALLY GENEROUS WITH THEIR TIME, INPUT, AND EXPERTISE THROUGHOUT THE PROCESS. IN ADDITION TO BEING KEY INFORMANTS, THEY ALSO PARTICIPATED IN MEETINGS DURING THE LAST PHASE OF THE ASSESSMENT AND REPORT AND HELPED TO MAKE CRITICAL CONNECTIONS WHERE THERE WERE GAPS, ENSURE THAT THINGS WERE GROUNDTRUTHED WITH WHAT THEY SAW IN THEIR COMMUNITIES, AND PROVIDED INPUT AS TO HOW THE PRIORITIES COULD BE HELPFUL BOTH WITHIN THE CLINICAL AND COMMUNITY-BASED CONTEXTS. FINALLY, THE CAC HELPED DEVELOP THE FINAL PRIORITIES AND ENSURE THAT THE SIGNIFICANT HEALTH NEEDS, 2024 PRIORITIES, AND ADDITIONAL LENSES AROUND DISASTERS THAT HAVE HAD A SIGNIFICANT IMPACT ON COMMUNITY HEALTH, ALL WORK TOGETHER TO PAINT THE CURRENT PICTURE OF THE COMMUNITY HEALTH NEEDS. THE RICH INPUT OF THIS ASSESSMENT, AND THE RECOMMENDATION FOR FUTURE PARTNERSHIP OPPORTUNITIES, OWE MUCH TO THE INVALUABLE INPUT AND SUPPORT OF THE CAC MEMBERS. MEMBERS ARE INCLUDED IN APPENDIX D OF THE CHNA.
Schedule H, Part V, Section B, Line 6a Facility B, 1 Facility B, 1 - THE QUEEN'S MEDICAL CENTER - WAHIAWA. TWENTY-SIX HEALTHCARE ASSOCIATION OF HAWAII (HAH) MEMBER HOSPITALS CONTRIBUTED TO THE PRODUCTION OF THIS CHNA: ADVENTIST HEALTH CASTLE HAWAII STATE HOSPITAL HILO BENIOFF MEDICAL CENTER KAHUKU MEDICAL CENTER KAISER FOUNDATION HOSPITAL - HONOLULU KAPI'OLANI MEDICAL CENTER FOR WOMEN & CHILDREN KA'U HOSPITAL KAUAI VETERANS MEMORIAL HOSPITAL (KVMH) KONA COMMUNITY HOSPITAL KUAKINI MEDICAL CENTER KULA HOSPITAL LANA'I COMMUNITY HOSPITAL LEAHI HOSPITAL MAUI MEMORIAL MEDICAL CENTER MOLOKAI GENERAL HOSPITAL QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL PALI MOMI MEDICAL CENTER THE QUEEN'S MEDICAL CENTER THE QUEEN'S MEDICAL CENTER - WEST O'AHU THE QUEEN'S MEDICAL CENTER - KAHI MOHALA (FKA SUTTER HEALTH KAHI MOHALA) THE QUEEN'S MEDICAL CENTER - WAHIAWA (FKA WAHIAWA GENERAL HOSPITAL) REHABILITATION HOSPITAL OF THE PACIFIC SAMUEL MAHELONA MEMORIAL HOSPITAL SHRINERS HOSPITALS FOR CHILDREN - HONOLULU STRAUB MEDICAL CENTER WILCOX MEMORIAL MEDICAL CENTER
Schedule H, Part V, Section B, Line 6b Facility B, 1 Facility B, 1 - THE QUEEN'S MEDICAL CENTER - WAHIAWA. THE HEALTHCARE ASSOCIATION OF HAWAII PARTNERED WITH SOLUTIONS PACIFIC AND WARD RESEARCH TO CONDUCT A CHNA FOR THE STATE OF HAWAII. IN ADDITION, THE REPORT INVOLVED NUMEROUS OTHER HEALTH CARE FACILITIES AND RESOURCES WITHIN THE COMMUNITY THAT WERE ABLE TO RESPOND TO THE HEALTHCARE NEEDS IN THE COMMUNITY. THESE RESOURCES ARE LISTED ON PAGE 337 OF THE CHNA.
Schedule H, Part V, Section B, Line 11 Facility B, 1 Facility B, 1 - THE QUEEN'S MEDICAL CENTER - WAHIAWA. THE 2024 PRIORITIES OF THE HAWAII COMMUNITY HEALTH NEEDS ASSESSMENT INCLUDE FINANCIAL SECURITY, FOOD SECURITY, HOUSING, MENTAL AND BEHAVIORAL HEALTH, ACCESS TO HEALTHCARE. MOLOKAI GENERAL HOSPITAL PLANS TO ADDRESS THESE NEEDS WITH ITS IMPLEMENTATION STRATEGY: Goal #1: Identify and address patients with Social Determinants of Health (SDoH) and other disparities to support overall health and well-being - Develop standardized SDoH screening tools. - Strategically partner to address and refer patients to appropriate community resources. - Identify grants and funding to support early preventative screening, earlier detection of disease, and/or earlier access to treatment. Goal #2: Keep care local and close to home to improve access to culturally responsive care - Expand and grow clinical networks based on regional strategic plans. - Commit provider resources as available to rotate and service strategic locations in neighbor island communities. Goal #3: Innovate, research, and partner to accelerate the development of our capability and capacity to provide high-quality care for all - Expand the traditional definition of care within a health system to include new capacity care activities: 1) Pre-hospital care 2) Early diagnosis intervention and treatment 3) Working directly with clinical experts to manage ongoing care in the community - Expand Information Technology (IT) capabilities to reach rural communities. - Enhance partnerships and collaborations with third-party vendors and contractors to manage clinical efficiencies, cost structures, and resource management. - Expand research to learn, design, and improve clinical protocols and accessibility to culturally responsive care. Goal #4: Invest in the development and well-being of today's workforce, and build future leaders and clinicians to support the diverse needs and cultural preferences of patients in the community - Support the health, well-being, and development of caregivers who care for patients. - Strengthen culturally responsive patient-centric care. - Formal training and education: 1) Strengthen financial investments in partnership with UH JABSOM and Hawaii Residency Programs to manage assigned FTEs sponsored by QHS. 2) Develop and expand faculty and training location support. - Build relationships to engage students earlier, and develop knowledge, relationships, and capacity. - Establish connections with learners, especially those from underserved communities to build a pipeline into the health care industry. NEEDS NOT ADDRESSED FOR OTHER AREAS NOT DIRECTLY ADDRESSED, QUEEN'S MEDICAL CENTER RECOGNIZES THE IMPORTANCE OF THESE NEEDS AND HAS SUPPORTED EFFORTS TO ADDRESS MANY OF THEM. ALTHOUGH QMC WILL NOT DIRECTLY BE ADDRESSING ALL AREAS OF NEED, WE HAVE SUPPORTED AND PARTNERED WITH OTHERS TO ADDRESS SEVERAL OF THEM AND WILL CONTINUE TO SUPPORT OPPORTUNITIES TO ADDRESS COMMUNITY HEALTH NEEDS IN COLLABORATION WITH OTHERS.
Schedule H, Part V, Section B, Line 13 Facility B, 1 Facility B, 1 - FACILITY REPORTING GROUP B. FOR CITIZENS OF FOREIGN COUNTRIES, THE INCOME QUALIFYING LEVEL IS BASED ON THE RESIDENT'S COUNTRY'S MINIMUM WAGE.
Schedule H, Part V, Section B, Line 13 Facility B, 1 Facility B, 1 - FACILITY REPORTING GROUP B. MEDICARE OR MEDICAID/QUEST ELIGIBILITY
Schedule H, Part V, Section B, Line 16 Facility B, 1 Facility B, 1 - THE QUEEN'S MEDICAL CENTER - WAHIAWA. NOTICES THAT FINANCIAL ASSISTANCE IS AVAILABLE ARE POSTED IN ALL PATIENT REGISTRATION, BILLING OFFICE AND EMERGENCY DEPARTMENT AREAS. THESE NOTICES DO NOT CONTAIN THE FULL DETAILED TEXT OF THE POLICY. REGISTRATION PERSONNEL ARE KNOWLEDGEABLE TO ASSIST PATIENTS WITH QUESTIONS AND ARE ABLE TO GIVE THEM THE FINANCIAL ASSISTANCE APPLICATION.
Schedule H, Part V, Section B, Line 2 THE QUEEN'S MEDICAL CENTER - KAHI MOHALA WAS ACQUIRED AND BEGAN PROVIDING PATIENT CARE IN OCTOBER 8, 2024. THE HOSPITAL WAS PREVIOUSLY LICENSED BY THE STATE OF HAWAII. THE STATE RE-ISSUED ITS LICENSE UNDER ITS NEW OWNERSHIP IN OCTOBER 2024. THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WAS CONDUCTED UNDER THE PREVIOUS OWNERSHIP. THE NEXT CHNA WILL BE COMPLETED IN 2027 AS THE QUEEN'S MEDICAL CENTER - KAHI MOHALA.
Schedule H, Part V, Section B, Line 13 Facility C, 1 Facility C, 1 - Facility reporting group C. FOR CITIZENS OF FOREIGN COUNTRIES, THE INCOME QUALIFYING LEVEL IS BASED ON THE RESIDENT'S COUNTRY'S MINIMUM WAGE.
Schedule H, Part V, Section B, Line 13 Facility C, 1 Facility C, 1 - Facility reporting group c. MEDICARE OR MEDICAID/QUEST ELIGIBILITY
Schedule H, Part V, Section B, Line 16 Facility C, 1 Facility C, 1 - THE QUEEN'S MEDICAL CENTER - KAHI MOHALA. NOTICES THAT FINANCIAL ASSISTANCE IS AVAILABLE ARE POSTED IN PATIENT REGISTRATION AND BILLING OFFICE. THESE NOTICES DO NOT CONTAIN THE FULL DETAILED TEXT OF THE POLICY. REGISTRATION PERSONNEL ARE KNOWLEDGEABLE TO ASSIST PATIENTS WITH QUESTIONS AND ARE ABLE TO GIVE THEM THE FINANCIAL ASSISTANCE APPLICATION.
   
   
   
   
   
   
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 9
Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility
(list in order of size, from largest to smallest)
How many non-hospital health care facilities did the organization operate during the tax year?27
Name and address Type of Facility (describe)
1 QMC West Oahu Specialty Clinics
91-2135 Fort Weaver Road Ste 301
Ewa Beach,HI96706 		Cardiology, Neurology, Otolaryngology
2 QMC West Oahu Specialty Clinincs
91-2135 Fort Weaver Road Ste 401
Ewa Beach,HI96706 		Orthopedics, Outpatient Rehab
3 QMC Same Day Surgery
91-2135 Fort Weaver Road Ste
Ewa Beach,HI96706 		Same Day Surgery
4 Queen's HeartGeriatrics
550 S Beretania Street Ste 601
Honolulu,HI96813 		Cardiac Care Center
5 QMC - Endoscopy
550 S Beretania Street Ste 701
Honolulu,HI96813 		Endoscopy Services
6 Queen's Cancer Center
91-2135 Fort Weaver Road Ste B-2
Ewa Beach,HI96706 		Cancer Center
7 Queen's Imaging
91-2139 Fort Weaver Road Ste 103 10
4 108
Ewa Beach,HI96706 		Imaging Services
8 QMC - Pain & Spine
550 S Beretania Street Ste 703/704
Honolulu,HI96813 		Pain and Spine Clinic
9 QMC - Gastroenterology
550 S Beretania Street Ste 501
Honolulu,HI96813 		Gastroenterology Services
10 QMC - RadiologyDiabetes EducationPatient Services
1329 Lusitana Street Ste B-1/B-5
Honolulu,HI96813 		Imaging, Diabetes Education, Swallowing, Advance Care Planning
11 Queen's Imaging
550 S Beretania Street Ste B-1/B-5
Honolulu,HI96813 		Imaging Services
12 QMC Transplant
550 S Beretania Street Ste 404/406
Honolulu,HI96813 		Transplant Services
13 QMC - OncologyHematology
1380 Lusitana Street Ste 608
Honolulu,HI96813 		Oncology/Hematology
14 Queen's Heart
550 S Beretania Street Ste 610
Honolulu,HI96813 		Cardiac Care Center
15 Queen's Cancer Center Infusion
321 North Kuakini Street Suite 402
Honolulu,HI96817 		Infusion Clinic
16 Queen's Heart Physician Practice
98-1247 Kaahumanu Street Ste 206
Aiea,HI96701 		Cardiac Care Center
17 QMC - CWMP
1380 Lusitana Street Ste 300
Honolulu,HI96813 		Comprehensive Weight Management
18 QMC West Radiation Oncology
91-2139 Fort Weaver Road Ste 101
Ewa Beach,HI96706 		Radiation Oncology
19 Queen's Orthopedic Spine Center
1380 Lusitana Street Ste 1007
Honolulu,HI96813 		Orthopedics
20 Queen's Heart Institute
1401 S Beretania Street Ste 500
Honolulu,HI96814 		Cardiology
21 QMC - Head and Neck
1380 Lusitana Street Ste 615
Honolulu,HI96813 		Head and Neck Institute
22 Queen's Health Care Center - Rehab
1215 Hunakai Street
Honolulu,HI96816 		Orthopedics
23 QMC - Diabetes Management & Education
91-2139 Fort Weaver Road Ste 305
Ewa Beach,HI96706 		Diabetes Management
24 QMC - Pulmonology
91-2139 Fort Weaver Road Ste 205
Ewa Beach,HI96706 		Pulmonology
25 QMC - Cardiology
1329 Lusitana Street Ste 301
Honolulu,HI96813 		Cardiology
26 QMC - Infusion
91-2139 Fort Weaver Road Ste 300
Ewa Beach,HI96706 		Infusion Clinic
27 Physical Therapy Ocean Pointe
91-6390 Kapolei Parkway
Ewa Beach,HI96706 		Orthopedics
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 10
Part VI
Supplemental Information
Provide the following information.
1 Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2 Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3 Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4 Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5 Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6 Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7 State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.
Form and Line Reference Explanation
Schedule H, Part VI, Line 7 STATE FILING OF COMMUNITY BENEFIT REPORT N/A
Schedule H, Part I, Line 6a Community benefit report prepared by related organization COMMUNITY BENEFITS ARE REPORTED ANNUALLY AS PART OF THE FORM 990. THIS IS NOT SEPARATELY AVAILABLE TO THE PUBLIC. A FORMAL REPORT ISSUED BY THE PARENT COMPANY, THE QUEEN'S HEALTH SYSTEMS, INCLUDES THE COMMUNITY BENEFITS OF THE QUEEN'S MEDICAL CENTER. THIS REPORT IS PUBLISHED PERIODICALLY AND IS SEPARATELY AVAILABLE TO THE PUBLIC.
Schedule H, Part I, Line 7g Subsidized Health Services THE QUEEN EMMA CLINICS PROVIDE COMPREHENSIVE PATIENT CARE TO INDIGENT PATIENTS AND SERVE A LARGE HOMELESS POPULATION.
Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance THE COSTING METHODOLOGY CONSIDERS ALL PATIENT SEGMENTS. AMOUNTS REPRESENT THE NET COSTS FOR THE VARIOUS PROGRAMS AND OPERATIONS, CONSIDERING ACTUAL AMOUNTS INCURRED AND CALCULATED BENEFITS BASED ON COST-TO-CHARGE RATIOS AND AVERAGE RATES (I.E. WAGE RATES).
Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount QMC PROVIDES AN ALLOWANCE AGAINST ACCOUNTS RECEIVABLE THAT COULD BECOME UNCOLLECTIBLE BY ESTABLISHING AN ALLOWANCE TO REDUCE THE CARRYING VALUE OF SUCH RECEIVABLES TO THEIR ESTIMATED NET REALIZABLE VALUE. QMC ESTIMATES THE ALLOWANCE BASED ON THE AGING OF THE ACCOUNTS RECEIVABLE, HISTORICAL COLLECTION EXPERIENCE BY PAYOR AND OTHER RELEVANT FACTORS. QMC PROVIDES MEDICAL SERVICES TO PATIENTS WHO DO NOT HAVE THE ABILITY TO PAY (PATIENTS ARE NOT BILLED - CHARITY CARE) AND PATIENTS WHO REFUSE TO PAY (BAD DEBTS). THE AMOUNT OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER QMC'S FINANCIAL ASSISTANCE POLICY IS CALCULATED BASED ON THE COST-TO-CHARGE RATIO. THE HOSPITAL ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS UPDATE 2014-09 TOPIC 606 (ASU 606) EFFECTIVE JULY 1, 2018. ASU 606 AND THE HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION (HFMA) DIFFERENTIATE BAD DEBT FROM IMPLICIT PRICE CONCESSIONS. THE HOSPITAL MAKES A DETERMINATION REGARDING A PRICE CONCESSION TO STANDARD PRICING ON A PORTFOLIO BASIS PRIOR TO ASSESSING THE CREDIT RISK OF INDIVIDUALS WITHIN THE PORTFOLIO. PATIENT SERVICE REVENUE IS RECORDED NET OF CONTRACTUAL ALLOWANCES AND DISCOUNTS, INCLUDING AN ESTIMATE FOR IMPLICIT PRICE CONCESSIONS. BAD DEBT IS RECORDED AS AN OPERATING EXPENSE AND RESULTS WHEN A PATIENT, DETERMINED TO HAVE THE FINANCIAL CAPACITY TO PAY FOR HEALTHCARE SERVICES, IS UNWILLING TO DO SO. THE AMOUNT SHOWN ON PART III, LINE 2 IS THE PRICE CONCESSION AMOUNT FOR THE TAX YEAR ENDED JUNE 30, 2025.
Schedule H, Part III, Line 3 Bad Debt Expense Methodology THE PORTION OF THE BAD DEBT ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE FINANCIAL ASSISTANCE POLICY WAS CALCULATED BY APPLYING THE COST TO CHARGE RATIO TO THE TOTAL BAD DEBT EXPENSE. BAD DEBT PERTAINING TO PATIENT CARE SHOULD BE INCLUDED AS A COMMUNITY BENEFIT BECAUSE, CONSISTENT WITH QMC'S MISSION, PATIENTS RECEIVE CARE REGARDLESS OF WHETHER QMC COLLECTS PAYMENT FOR SERVICES PERFORMED. FOR FY2025, QMC REPORTED BAD DEBT EXPENSE OF $73,485,532.
Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote QMC PROVIDES MEDICAL SERVICES TO PATIENTS WHO DO NOT HAVE THE ABILITY TO PAY (PATIENTS ARE NOT BILLED - CHARITY CARE) AND PATIENTS WHO REFUSE TO PAY (BAD DEBTS). THE AUDITED FINANCIAL STATEMENTS DO NOT DESCRIBE BAD DEBT EXPENSE. THE AUDITED FINANCIAL STATEMENTS DO DESCRIBE THE RECEIVABLES FOR PATIENT SERVICES. "ACCOUNTS RECEIVABLE PRIMARILY COMPRISE AMOUNTS DUE FOR HEALTHCARE SERVICES FROM PATIENTS AND THIRD-PARTY PAYORS AND ARE RECORDED NET OF AMOUNTS FOR CONTRACTUAL ADJUSTMENTS, IMPLICIT PRICE CONCESSIONS AND BAD DEBTS."
Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs MEDICARE COSTING METHODOLOGY THE MEDICARE AMOUNTS ABOVE ARE CALCULATED WITH DATA FROM THE JUNE 30, 2025 COST REPORT, USING THE STEP DOWN METHOD. CONSISTENT WITH REPORTING REQUIREMENTS, THERE ARE AMOUNTS EXCLUDED FROM THE COSTS LISTED IN LINE 6. WHEN USING THE FULLY ALLOCATED COST CALCULATION, THE MEDICARE SHORTFALL WAS APPROXIMATELY $202,741,000. TREATMENT OF MEDICARE SHORTFALL COMMUNITY BENEFIT THE HOSPITAL MUST TREAT PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. THE GOVERNMENT SETS NON-NEGOTIABLE MEDICARE RATES AND THE REIMBURSEMENT HAS NOT KEPT PACE WITH THE RISING COSTS OF PROVIDING THESE SERVICES. DUE TO THE REQUIREMENT TO PROVIDE CARE AND THE INABILITY OF THE MEDICARE REIMBURSEMENT TO KEEP PACE WITH THE COST OF PROVIDING SERVICES, WE FEEL THAT THE LOSS FROM SERVICES PROVIDED TO MEDICARE BENEFICIARIES IS PART OF QMC'S MISSION AND IS A BENEFIT TO THE COMMUNITY.
Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance EVERY ATTEMPT IS MADE BEFORE DISCHARGE TO SCREEN PATIENTS WHO HAVE NO DOCUMENTATION OF MEDICAL INSURANCE FOR POSSIBLE ELIGIBILITY FOR DISCOUNTED CARE. NON-ER OUTPATIENTS WITH NO MEDICAL INSURANCE ARE REFERRED TO THE PATIENT'S PHYSICIAN FOR A DETERMINATION OF URGENT OR EMERGENCY CARE STATUS. CHARITY CARE DISCOUNTS ARE BASED ON FINANCIAL NEED WHICH IS DETERMINED BY INCOME AND ASSET THRESHOLDS BASED ON FEDERAL POVERTY LEVELS AND IN COMPLIANCE WITH FEDERAL RULES AND REGULATIONS. PATIENTS ARE REQUESTED TO COMPLETE A DISCOUNTED CARE APPLICATION AND MUST SUBMIT INCOME AND ASSET VERIFICATION DOCUMENTS. PATIENTS MAY ALSO BE DEEMED ELIGIBLE FOR QMC DISCOUNTED CARE BASED ON PRIOR OR SUBSEQUENT MEDICAID ELIGIBILITY. ONCE ELIGIBILITY FOR QMC DISCOUNTED CARE IS CONFIRMED, A PAYMENT PLAN IS DISCUSSED WITH THE PATIENT. BILLING STATEMENTS FOR PATIENTS ARE MAILED MONTHLY TO ALL PATIENTS WITH SELF PAY BALANCES; INCLUDING PATIENTS WITH BALANCES AFTER QMC DISCOUNTED CARE IS APPLIED. BILLING STATEMENTS FOR PATIENTS WITH NO INSURANCE INCLUDE A STATEMENT ADVISING THEM TO CALL THE NUMBER ON THE STATEMENT TO DISCUSS OPTIONS FOR FINANCIAL ASSISTANCE.
Schedule H, Part V, Section B, Line 16a FAP website A - THE QUEEN'S MEDICAL CENTER: Line 16a URL: https://www.queens.org/financial-resources/; B - THE QUEEN'S MEDICAL CENTER - WAHIAWA: Line 16a URL: https://www.queens.org/financial-resources/; C - THE QUEEN'S MEDICAL CENTER - KAHI MOHALA: Line 16a URL: HTTPS://WWW.QUEENS.ORG/FINANCIAL-RESOURCES/;
Schedule H, Part V, Section B, Line 16b FAP Application website A - THE QUEEN'S MEDICAL CENTER: Line 16b URL: https://www.queens.org/financial-resources/; B - THE QUEEN'S MEDICAL CENTER - WAHIAWA: Line 16b URL: https://www.queens.org/financial-resources/; C - THE QUEEN'S MEDICAL CENTER - KAHI MOHALA: Line 16b URL: HTTPS://WWW.QUEENS.ORG/FINANCIAL-RESOURCES/;
Schedule H, Part V, Section B, Line 16c FAP plain language summary website A - THE QUEEN'S MEDICAL CENTER: Line 16c URL: https://www.queens.org/financial-resources/; B - THE QUEEN'S MEDICAL CENTER - WAHIAWA: Line 16c URL: https://www.queens.org/financial-resources/; C - THE QUEEN'S MEDICAL CENTER - KAHI MOHALA: Line 16c URL: HTTPS://WWW.QUEENS.ORG/FINANCIAL-RESOURCES/;
Schedule H, Part VI, Line 2 Needs assessment QMC'S MISSION 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. USING PUBLICLY AVAILABLE REPORTS AND DATA, AND THROUGH DISCUSSION WITH STAKEHOLDERS, QMC ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITY WE SERVE BY FOCUSING ON FIVE STRATEGIC DIMENSIONS INCLUDING SUPERIOR QUALITY AND PERFORMANCE, BEING THE PROVIDER OF CHOICE, EMPLOYER OF CHOICE, DISPLAYING RESPONSIBLE CITIZENSHIP AND FOCUSING ON FINANCIAL PERFORMANCE. CORE STRATEGIES INVOLVING RESPONSIBLE CITIZENSHIP TO THE COMMUNITY INCLUDE HARDWIRING OUR NATIVE HAWAIIAN HEALTH STRATEGIC PLAN THROUGHOUT QUEEN'S ENTITIES, CREATING A SUSTAINABLE INFRASTRUCTURE THAT ALLOWS QUEEN'S TO QUANTIFY AND ARTICULATE COMMUNITY BENEFIT, AND STRENGTHENING GOVERNMENT AND COMMUNITY PARTNERSHIPS TO SUPPORT ACCESS AND AVAILABILITY OF PROGRAMS AND SERVICES THAT HELP ADDRESS UNMET COMMUNITY HEALTH NEEDS.
Schedule H, Part VI, Line 3 Patient education of eligibility for assistance MEDICAID, MEDICARE AND VARIOUS STATE PROGRAM ELIGIBILITY REQUIREMENTS ARE DISCUSSED WITH INPATIENTS AND/OR INPATIENT'S FAMILY MEMBERS. QMC HAS A CONTRACTED VENDOR WHO PERFORMS MEDICAID ELIGIBILITY ASSESSMENTS AND WORKS WITH PATIENTS TO SUBMIT AN APPLICATION AND THE REQUIRED DOCUMENTS. PATIENTS WHO MAY QUALIFY FOR MEDICARE ARE PROVIDED CONTACT INFORMATION FOR THE SOCIAL SECURITY OFFICE. SIGNS ARE POSTED IN REGISTRATION AREAS THROUGHOUT THE HOSPITAL ADVISING THAT QMC HAS A DISCOUNTED CARE POLICY. APPROPRIATE STAFF MEMBERS THAT COMMUNICATE WITH THE PUBLIC REGARDING THEIR BILLS ARE TRAINED AND KNOWLEDGEABLE ABOUT THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY. STAFF MEMBERS DISCUSS THE AVAILABILITY OF VARIOUS GOVERNMENT BENEFITS, SUCH AS MEDICAID OR STATE PROGRAMS, AND ASSIST PATIENT WITH QUALIFICATION FOR SUCH PROGRAMS, WHERE APPLICABLE.
Schedule H, Part VI, Line 4 Community information QMC IS THE LEADING MEDICAL REFERRAL CENTER IN THE PACIFIC BASIN. LOCATED IN DOWNTOWN HONOLULU, IT'S THE LARGEST PRIVATE HOSPITAL IN HAWAII. ACCORDING TO RECENT DEMOGRAPHIC CENSUS DATA, THE STATE OF HAWAII IS VERY DIVERSE AND INCLUDES A POPULATION THAT IS APPROXIMATELY 10.8% NATIVE HAWAIIAN, OTHER PACIFIC ISLANDER, NATIVE ALASKAN AND AMERICAN INDIAN. OTHER DEMOGRAPHIC INFORMATION REGARDING HAWAII IS AS FOLLOWS: - MEDIAN AGE: 39.9 YEARS OLD - 28.8% JAPANESE, CHINESE AND FILIPINO, 23.1% WHITE, 10.8% NATIVE HAWAIIAN/OTHER PACIFIC ISLANDER, 9.5% HISPANIC - MEDIAN HOUSEHOLD INCOME: $94,814 (2018-2022) - CASH PUBLIC ASSISTANCE RATE: 4.0% (2018-2022) - UNEMPLOYEMENT RATE: 5.1% (2022) - NUMBER OF MEDICARE LICENSED HOSPITALS (BY COUNTY) - (2) HAWAII COUNTY: 6 MAUI COUNTY: 4 C&C HONOLULU: 16 KAUAI COUNTY: 3 - NUMBER OF OTHER HOSPITALS SERVING THE COMMUNITY - 12 - NUMBER OF FEDERALLY DESIGNATED UNDERSERVED AREAS OR POPULATIONS PRESENT IN COMMUNITY: (3) HAWAII COUNTY: 1 MAUI COUNTY: 4 C&C HONOLULU: 7 KAUAI COUNTY: 1 NOTE: OTHER THAN OAHU, THE ENTIRETY OF EACH ISLAND IS CONSIDERED UNDERSERVED SOURCE: (1) HEALTHCARE ASSOCIATION OF HAWAII: HAWAII STATE COMMUNITY HEALTH NEEDS ASSESSMENT 2024 (2) STATE OF HAWAII DEPARTMENT OF HEALTH (3) HEALTH RESOURCES & SERVICES ADMINISTRATION
Schedule H, Part VI, Line 5 Promotion of community health TO SUPPORT THE QUEEN'S MISSION AND TO FULFILL THE TAX-EXEMPT PURPOSE AS A CHARITABLE HOSPITAL, QUEEN'S PROVIDES A NUMBER OF COMMUNITY BENEFITS.THIS INCLUDES UNCOMPENSATED CARE, WHERE QMC PROVIDES MEDICAL SERVICES TO PATIENTS WHO DO NOT HAVE THE ABILITY TO PAY (PATIENTS ARE NOT BILLED - CHARITY CARE) AND PATIENTS WHO REFUSE TO PAY (BAD DEBT). QUEEN'S IS ALSO HOME TO THE QUEEN EMMA CLINICS, WHERE QMC PROVIDES OUTPATIENT SERVICES TO INDIGENT PATIENTS. OTHER EXAMPLES INCLUDE EMERGENCY PREPAREDNESS COSTS AND AMOUNTS EXPENDED TO EXPAND AND TEST BACK-UP POWER THAT CAN SERVICE PATIENTS IN TIMES OF EMERGENCY. IN ADDITION, QMC PROVIDES MANY FREE INFORMATIONAL SEMINARS AND EDUCATIONAL OPPORTUNITIES TO THE PUBLIC TO PROMOTE THE HEALTH OF THE COMMUNITY. THESE PROGRAMS ARE SPECIFICALLY DIRECTED TO ADDRESS HEALTH ISSUES WITHIN THE COMMUNITY INCLUDING DIABETES, CANCER AND WOMEN'S HEALTH ISSUES. A MAJORITY OF QMC'S GOVERNING BODY IS COMPRISED OF PERSONS WHO RESIDE IN QMC'S PRIMARY SERVICE AREA (OAHU) WHO ARE NEITHER EMPLOYEES NOR INDEPENDENT CONTRACTORS OF QMC. QMC EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN ITS COMMUNITY FOR ALL OF ITS DEPARTMENTS.
Schedule H, Part VI, Line 6 Affiliated health care system QMC IS A MEMBER OF THE QUEEN'S HEALTH SYSTEMS (QHS) AFFILIATED GROUP. THE GROUP ALSO INCLUDES QUEEN EMMA LAND COMPANY (QEL), QUEEN'S INSURANCE EXCHANGE (QIE), QUEEN'S DEVELOPMENT CORPORATION (QDC), MOLOKAI GENERAL HOSPITAL (MGH), QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (NHCH) AND QUEEN'S UNIVERSITY MEDICAL GROUP (QUMG). QHS PROVIDED LEGAL, ACCOUNTING AND ADMINISTRATIVE SUPPORT SERVICES TO QMC AND QIE PROVIDED MEDICAL MALPRACTICE INSURANCE TO QMC. QUMG PROVIDED MEDICAL SERVICES TO ALL AFFILIATED HOSPITALS. QMC IS THE ONLY LEVEL I TRAUMA CENTER IN THE STATE OF HAWAII AND PROVIDES MEDICAL SERVICES TO THE STATE OF HAWAII AND THE PACIFIC BASIN. AFFILIATE ORGANIZATIONS OF THE QUEEN'S HEALTH SYSTEMS OPERATE THE ONLY HOSPITAL ON THE ISLAND OF MOLOKA'I, OPERATE THE QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ON THE BIG ISLAND, PROVIDE DIAGNOSTIC LABORATORY SERVICES, OPERATE PHARMACIES, PROVIDE HEALTH CARE SERVICES FOR AFFILIATED HOSPITALS, AND PROVIDE THE HOSPITALS WITH GENERAL AND PROFESSIONAL LIABILITY INSURANCE.
Schedule H (Form 990) 2024
Additional Data


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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number
99-0073524
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) Alzheimers Association
677 Ala Moana Boulevard Ste 301
Honolulu,HI96813 		13-3039601 501(c)(3) 15,000       Sponsorship "2024 Walk to End Alzheimer's"
(2) American Cancer Society
3380 Chastain Meadows Pkwy NW Ste
Kennesaw,GA30144 		13-1788491 501(c)(3) 25,000       Sponsorship "12th Annual Honolulu Hope Gala: A Journey of Hope"
(3) American Diabetes Association
PO Box 7023
Merrifield,VA221167023 		13-1623888 501(c)(3) 20,000       Sponsorship "Step Out Walk"
(4) American Heart Association
PO Box 4002030
Des Moines,IA50340 		13-5613797 501(c)(3) 50,000       Sponsorship "Heart of Hawaii Feb 2024-2026 and Heart Walk Aug 2024-2025"
(5) American Lung Association in Hawaii
201 Merchant Street Ste 901
Honolulu,HI96813 		13-1632524 501(c)(3) 6,000       Sponsorship "The 6th Annual Outstanding Mother Awards"
(6) Arthritis Foundation
1355 Peachtree Street NE Suite 600
Atlanta,GA30309 		58-1341679 501(c)(3) 10,000       Sponsorship "2024 Taste of the Town"
(7) Assistance Dogs of Hawaii
PO Box 1803
Makawao,HI96768 		99-0353694 501(c)(3) 10,000       Sponsorship "Annual Puppy Love Gala 2025"
(8) Blood Bank of Hawaii
2043 Dillingham Boulevard
Honolulu,HI96819 		99-0073479 501(c)(3) 20,000       Contribution "Capital funding request for a new Blood Center in Kapolei"
(9) Boys & Girls Club of Hawaii
1000 Bishop Street Ste 505
Honolulu,HI96813 		99-6005407 501(c)(3) 6,000       Sponsorship "28th Annual Walk in the Country, dinner and auction"
(10) Hawaii Chamber of Commerce Foundation
733 Bishop St Makai Tower Ste 1200
Honolulu,HI96813 		99-0266760 501(c)(3) 10,000       Contribution "2030 Blueprint: Economic Action Plan for Hawaii"
(11) Chaminade University of Honolulu
3140 Waialae Avenue
Honolulu,HI96816 		99-0272261 501(c)(3) 10,000       Sponsorship "2025 Silverswords Gala"
(12) Family Promise of Hawaii
245 N Kukui Street Ste 101
Honolulu,HI96817 		20-2645489 501(c)(3) 7,500       Sponsorship "Brighter Futures Gala"
(13) Friends of Iolani Palace The
PO Box 2259
Honolulu,HI96804 		99-0115665 501(c)(3) 10,000       Sponsorship "King Kalakaua 150th Jubilee"
(14) Girl Scouts of Hawaii
410 Atkinson Drive Ste 2E1 Box 3
Honolulu,HI96814 		99-0073488 501(c)(3) 60,000       Sponsorship "2024 Women of Distinction: Growing Together, Nurturing Dreams"
(15) Hawaii American Nurses Association
PO Box 25672
Honolulu,HI96825 		92-0451539 501(c)(3) 10,000       Sponsorship "2024 4th Annual Conference and Membership Meeting - The Economic Power of Nursing"
(16) Hawaii Executive Collaborative
827 Fort Street Mall 2nd Floor
Honolulu,HI96813 		84-4041099 501(c)(3) 75,000       Sponsorship "Rediscovering Hawaii's Soul"
(17) Hawaii Food & Wine Festival
3538 Waialae Ave 202
Honolulu,HI96816 		46-0618609 501(c)(3) 15,000       Sponsorship "14th Annual HFWF"
(18) Hawaii LGBT Legacy Foundation
310 Paoakalani Avenue Ste 206E
Honolulu,HI96815 		22-3969736 501(c)(3) 10,000       Sponsorship "2024 Honolulu Pride 365 Parade & Festival"
(19) Hawaii Meals on Wheels Inc
2728 Huapala Street 209
Honolulu,HI96822 		99-0198132 501(c)(3) 10,000       Contribution "2024 Thanksgiving Matching Challenge Campaign"
(20) Hawaii Parkinson Association Inc
2228 Liliha Street Ste 206
Honolulu,HI96817 		99-0327454 501(c)(3) 10,000       Sponsorship "2025 Walk/Symposium Champion's Circle"
(21) Hawaii Symphony Orchestra
3610 Waialae Avenue
Honolulu,HI96816 		45-2861988 501(c)(3) 10,000       Sponsorship "Hawaii Symphony POP UP performance at the International Market Place"
(22) Jordan & Cara Odo Scholarship Foundation
726C 11th Avenue
Honolulu,HI96816 		47-1870059 501(c)(3) 14,000       Contribution "Donation to 2024 Next Gen Leaders Program to provide scholarships to student participants"
(23) Kokua Mau
PO Box 62155
Honolulu,HI96939 		99-0339201 501(c)(3) 15,000       Sponsorship ganizational Membership in Kokua Mau"
(24) Lunalilo Home
501 Kekauluohi Street
Honolulu,HI96825 		99-0075244 501(c)(3) 10,000       Sponsorship "Aha Aina Ho'ulu'ulu Kala no ka Lani Lunalilo"
(25) Mauliola Keehi
PO Box 894006
Mililani,HI96789 		83-4690376 501(c)(3) 75,000       Contribution "Grant request"
(26) National Kidney Foundation of Hawaii
1314 S King Street Ste 1555
Honolulu,HI96814 		99-0266733 501(c)(3) 10,000       Sponsorship "2025 Kidney Walk"
(27) Navian Hawaii
860 Iwilei Road
Honolulu,HI96817 		99-0203930 501(c)(3) 10,000       Sponsorship "2024 Na Hoa Malama Gala"
(28) Polynesian Voyaging Society
10 Sand Island Parkway
Honolulu,HI96819 		23-7302232 501(c)(3) 25,000       Sponsorship "Hokule'a 50th Anniversary Gala"
(29) Project Vision Hawaii
PO Box 23212
Honolulu,HI96823 		27-2831637 501(c)(3) 7,500       Sponsorship "Eye Ball 2025: A Night In Paris"
(30) Public Schools of Hawaii Foundation
PO Box 4148
Honolulu,HI96812 		88-0243449 501(c)(3) 10,000       Sponsorship "32nd Annual Kulia i ka Nu'u Awards Banquet"
(31) Salvation Army The
30840 Hawthorne Boulevard
Rancho Palos Verdes,CA90275 		94-1156347 501(c)(3) 20,000       Sponsorship "Love Beyond the Holidays"
(32) St Andrews Schools
224 Queen Emma Square
Honolulu,HI96813 		99-0073525 501(c)(3) 30,000       Sponsorship "Queen Emma Ball 2025"
(33) Susan G Komen
13770 Noel Road Suite 801889
Dallas,TX75380 		75-1835298 501(c)(3) 20,000       Sponsorship "Hawaii Pink Tie Ball: Paniola in Pink"
(34) University of Hawaii Foundation
2440 Campus Road Box 368
Honolulu,HI96822 		99-0085260 501(c)(3) 1,308,586       General Support
(35) Hawaii Cancer Consortium
55 Merchant Street
Honolulu,HI96813 		45-2280259 501(c)(3) 808,630       General Support
(36) Healthcare Association of Hawaii
707 Richards Street PH2
Honolulu,HI96813 		99-0105817 501(c)(6) 22,000       Sponsorship "HAH Awards & Scholarship Gala 2025"
(37) Native Hawaiian Chamber of Commerce
PO Box 597
Honolulu,HI96809 		99-0207564 501(c)(6) 6,500       Sponsorship "47th Annual O'o Awards"
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
35
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
2
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE QUEEN'S MEDICAL CENTER MAKES DONATIONS TO VARIOUS TAX-EXEMPT ORGANIZATIONS WITH THE PURPOSE OF PROVIDING OPPORTUNITIES FOR BETTER HEALTH AND WELLNESS TO ALL THE PROPLE OF HAWAII. THERE ARE GENERALLY NO RESTRICTIONS PLACED ON THE USE OF THOSE DONATIONS AND THE RECEIVING ORGANIZATION MAY USE THE DONATIONS AT THEIR DISCRETION IN ORDER TO FURTHER THEIR EXEMPT PURPOSE. WHERE RESTRICTIONS ARE PLACED ON THE USE OF THOSE DONATIONS, QMC REQUESTS FINANCIAL REPORTS IN ORDER TO MAINTAIN SUCH USE.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID: 24020961
Software Version: 2024v5.1


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1JASON CHANG
PRESIDENT/TRUSTEE 		(i)

(ii)		 0
-------------
1,162,864 		0
-------------
0 		0
-------------
713 		0
-------------
170,874 		0
-------------
28,210 		0
-------------
1,362,661 		0
-------------
0
2GEORGE R BRUNO MD
PRESIDENT/TRUSTEE - PART YEAR 		(i)

(ii)		 0
-------------
715,401 		0
-------------
0 		0
-------------
133,422 		0
-------------
135,016 		0
-------------
9,973 		0
-------------
993,812 		0
-------------
0
3JILL HOGGARD GREEN
TRUSTEE - PART YEAR 		(i)

(ii)		 0
-------------
935,157 		0
-------------
0 		0
-------------
784,874 		0
-------------
27,600 		0
-------------
12,248 		0
-------------
1,759,879 		0
-------------
0
4T SCOTT GALLACHER MD
TRUSTEE / CHIEF OF STAFF 		(i)

(ii)		 0
-------------
441,407 		0
-------------
27,573 		0
-------------
6,043 		0
-------------
42,752 		0
-------------
24,409 		0
-------------
542,184 		0
-------------
0
5KAZUMA NAKAGAWA MD
TRUSTEE 		(i)

(ii)		 0
-------------
371,013 		0
-------------
413,345 		0
-------------
1,166 		0
-------------
35,370 		0
-------------
28,268 		0
-------------
849,162 		0
-------------
0
6NADINE TENN SALLE MD
TRUSTEE 		(i)

(ii)		 0
-------------
285,419 		0
-------------
391,049 		0
-------------
2,761 		0
-------------
27,600 		0
-------------
28,168 		0
-------------
734,997 		0
-------------
0
7DARLENA CHADWICK RN
VICE PRESIDENT 		(i)

(ii)		 0
-------------
661,355 		0
-------------
0 		0
-------------
122,520 		0
-------------
131,283 		0
-------------
20,403 		0
-------------
935,561 		0
-------------
0
8PAUL MCDOWELL
TREASURER - PART YEAR 		(i)

(ii)		 0
-------------
565,168 		0
-------------
0 		0
-------------
2,228 		0
-------------
113,318 		0
-------------
27,235 		0
-------------
707,949 		0
-------------
0
9CLINTON YEE
ASSISTANT TREASURER 		(i)

(ii)		 0
-------------
215,876 		0
-------------
14,920 		0
-------------
3,161 		0
-------------
26,592 		0
-------------
29,547 		0
-------------
290,096 		0
-------------
0
10JOHN NITAO
SECRETARY/GENERAL COUNSEL 		(i)

(ii)		 0
-------------
535,579 		0
-------------
0 		0
-------------
90,973 		0
-------------
124,261 		0
-------------
29,928 		0
-------------
780,741 		0
-------------
0
11TIM PANKS
TREASURER 		(i)

(ii)		 0
-------------
50,313 		0
-------------
250,000 		0
-------------
0 		0
-------------
0 		0
-------------
1,700 		0
-------------
302,013 		0
-------------
0
12WHITNEY LIMM MD
SENIOR VICE PRESIDENT 		(i)

(ii)		 0
-------------
929,058 		0
-------------
0 		0
-------------
151,804 		0
-------------
34,922 		0
-------------
20,997 		0
-------------
1,136,781 		0
-------------
0
13ALEXANDRA WROE
VICE PRESIDENT 		(i)

(ii)		 285,832
-------------
0 		26,624
-------------
0 		9,759
-------------
0 		45,060
-------------
0 		30,560
-------------
0 		397,835
-------------
0 		0
-------------
0
14Guy Nitta
TREASURER - PART YEAR 		(i)

(ii)		 0
-------------
386,292 		0
-------------
37,300 		0
-------------
63,083 		0
-------------
56,115 		0
-------------
20,632 		0
-------------
563,422 		0
-------------
0
15SONDRA LEIGGI BRANDON
COO - QMC KAHI MOHALA 		(i)

(ii)		 305,886
-------------
0 		25,378
-------------
0 		45,520
-------------
0 		44,078
-------------
0 		27,035
-------------
0 		447,897
-------------
0 		0
-------------
0
16ROBIN KALOHELANI RN
SVP & COO - QMC WEST 		(i)

(ii)		 362,092
-------------
0 		37,180
-------------
0 		40,776
-------------
0 		32,625
-------------
0 		10,282
-------------
0 		482,955
-------------
0 		0
-------------
0
17BERYL MUNIZ
VP - PATIENT CARE 		(i)

(ii)		 404,138
-------------
0 		37,685
-------------
0 		67,543
-------------
0 		27,600
-------------
0 		4,988
-------------
0 		541,954
-------------
0 		0
-------------
0
18FRANK OKIMOTO
VP - CAPITAL CONSTRUCTION & CAMPUS DEVEL 		(i)

(ii)		 380,543
-------------
0 		35,020
-------------
0 		1,242
-------------
0 		48,518
-------------
0 		27,989
-------------
0 		493,312
-------------
0 		0
-------------
0
19REINHOLD PENNER
DIR - BIOMEDICAL RESEARCH 		(i)

(ii)		 383,090
-------------
0 		8,351
-------------
0 		19,130
-------------
0 		45,805
-------------
0 		10,589
-------------
0 		466,965
-------------
0 		0
-------------
0
20LINDA PUU
VP - QUALITY & PATIENT SAFETY / CNO 		(i)

(ii)		 494,674
-------------
0 		0
-------------
0 		69,984
-------------
0 		27,600
-------------
0 		20,724
-------------
0 		612,982
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE ORGANIZATION RELIED ON THE QUEEN'S HEALTH SYSTEMS (QHS, PARENT COMPANY) TO DETERMINE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL. QHS USED A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY AND STUDY, FORM 990 OF OTHER ORGANIZATIONS AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
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 EMPLOYEES BASED ON ACCOMPLISHMENTS 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. ALSO, CERTAIN PHYSICIANS RECEIVE INCENTIVE COMPENSATION BASED ON PROFESSIONAL SERVICES COLLECTIONS BY QMC. A MAXIMUM OF SUCH INCENTIVE COMPENSATION IS CAPPED ACCORDING TO QMC POLICY.
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 HER 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. GEORGE R BRUNO, MD DR. BRUNO SERVED AS PRESIDENT/TRUSTEE OF QMC THROUGH JULY 2024 AND SVP, PATIENT CARE AND PRESIDENT/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. 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. 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. ALEXANDRA WROE MS. WROE SERVES AS SENIOR VP AND COO OF QMC MANAMANA. THE COMPENSATION LISTED IS HER 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. 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. 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. 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. 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. T. SCOTT GALLACHER, MD DR. GALLACHER SERVES AS A TRUSTEE FOR QMC. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR SERVICES AS CHIEF OF STAFF OF QMC.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....   1 6,000 Market value
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		X 7,778 Market value
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .   2 7,680,261 Market value
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .   1 590,000 Market value
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...   3 5,832 Market value
20 Drugs and medical supplies .   1 75 Market value
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( EQUIPMENT ) X 1 83,188 Market value
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M, Part I Explanations of reporting method for number of contributions Clothing and household goods - Number of contributions received Art - Works of art - Number of contributions received Securities - Publicly traded - Number of contributions received Drugs and medical supplies - Number of contributions received Food inventory - Number of contributions received Other - EQUIPMENT NUMBER OF CONTRIBUTIONS Real estate - Residential - NUMBER OF CONTRIBUTIONS
Schedule M (Form 990) (2024)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Return Reference Explanation
Form 990, Part III, Line 4a PROGRAM SERVICE ACCOMPLISHMENTS ESTABLISHED IN 1859 BY KING KAMEHAMEHA IV AND QUEEN EMMA, THE QUEEN'S MEDICAL CENTER (QMC) IS THE FIRST HOSPITAL IN THE UNITED STATES FOUNDED BY ROYALTY. TODAY, IT IS THE LARGEST PRIVATE HOSPITAL IN HAWAII AND THE PACIFIC BASIN. THE QUEEN'S MEDICAL CENTER HAS 505 ACUTE CARE BEDS AND 28 SUB-ACUTE CARE BEDS. WITH OVER 3,000 EMPLOYEES AND OVER 1,200 PHYSICIANS ON STAFF (INCLUDING PHYSICIANS EMPLOYED BY QUMG), IT IS ALSO ONE OF THE STATE OF HAWAII'S LARGEST EMPLOYERS. AS THE LEADING MEDICAL REFERRAL CENTER IN HAWAII AND THE PACIFIC BASIN, QMC IS WIDELY KNOWN FOR ITS PROGRAMS IN CANCER, CARDIOVASCULAR DISEASE, NEUROSCIENCE, ORTHOPEDICS, SURGERY, TRAUMA, BEHAVIORAL MEDICINE AND WOMEN'S HEALTH. QMC OFFERS A COMPREHENSIVE RANGE OF SPECIALTIES, INCLUDING CARDIAC DIAGNOSTICS, GASTROENTEROLOGY, GENETICS, GERIATRICS, GYNECOLOGY, NEONATOLOGY, OBSTETRICS AND PULMONOLOGY. QMC SERVES AS THE MAIN TRAUMA CENTER IN THE PACIFIC BASIN, ("TRAUMA" IS DEFINED AS A LIFE-THREATENING INJURY OR SHOCK) AND HAS BEEN VERIFIED AS A LEVEL I TRAUMA CENTER BY THE VERIFICATION REVIEW COMMITTEE (VRC), AN AD HOC COMMITTEE ON TRAUMA (COT) OF THE AMERICAN COLLEGE OF SURGEONS. QMC IS HOME TO A NUMBER OF RESIDENCY PROGRAMS OFFERED IN CONJUNCTION WITH THE JOHN A BURNS SCHOOL OF MEDICINE. QMC IS ACCREDITED BY THE JOINT COMMISION (TJC). QMC IS ALSO APPROVED TO PARTICIPATE IN RESIDENCY TRAINING BY THE ACCREDITATION COUNCIL FOR GRADUATE MEDICAL EDUCATION (QCGME), AND IS A MEMBER OF VHA, A NATIONAL COOPERATIVE OF OVER 1,400 HOSPITALS. QMC SUPPORTS NATIVE HAWAIIAN HEALTH INITIATIVES THROUGH MANY OF ITS PROGRAMS AND SERVICES, PARTICULARLY ITS NATIVE HAWAIIAN HEALTH PROGRAM (NHHP). THE FOCUS AREAS OF NHHP INCLUDE IMPROVEMENTS IN CLINICAL OUTCOMES, HEALTHCARE TRAINING, RESEARCH, AND ACCESS AND OUTREACH. NHHP CONDUCTS ONGOING ASSESSMENT AND DEVELOPMENT OF QMC PROGRAMS AND SERVICES FOCUSED ON NATIVE HAWAIIANS, INCLUDING SPECIFIC CLINICAL PROGRAMS IN AREAS SUCH AS CARDIOLOGY, ONCOLOGY, COMPREHENSIVE WEIGHT MANAGEMENT, MEDICINE, NEUROSCIENCE, AND DIABETES. QMC COLLABORATES AND PARTNERS TO PROVIDE HEALTHCARE TRAINING AND EDUCATION OPPORTUNITIES TO NATIVE HAWAIIAN STUDENTS AND THOSE COMMITTED TO SERVING NATIVE HAWAIIAN COMMUNITIES FROM ADOLESCENCE TO GRADUATE STUDIES, SUCH AS, THE ULU KUKUI PROJECT, WHICH IS A PRE-COLLEGE SCIENCE EDUCATION PROGRAM AT STEVENSON MIDDLE SCHOOL TO PROMOTE EXCELLENCE IN SCIENCE EDUCATION AND THE PURSUIT OF BIOMEDICAL CAREERS BY NATIVE HAWAIIANS AND PACIFIC ISLANDERS. IN ADDITION, NHHP PROGRAMS FOCUS ON QUALITY IMPROVEMENT AND INCREASED ACCESS FOR NATIVE HAWAIIANS TO QMC AND COLLABORATE WITH THE NATIVE HAWAIIAN COMMUNITY IN EDUCATION, RESEARCH, AND COMMUNITY OUTREACH. THROUGH EACH OF THESE AREAS OF FOCUS, NHHP WORKS TO PROVIDE A FRAMEWORK FOR THE DEVELOPMENT, IMPLEMENTATION AND EVALUATION OF CLINICAL INITIATIVES THAT AIM TO ENHANCE THE OLA PONO (WELL BEING) OF NATIVE HAWAIIANS. IN ADDITION TO NHHP, MANY OF QMC'S PROGRAM SERVICES DESCRIBED BELOW PROVIDE BENEFITS TO NATIVE HAWAIIANS, INCLUDING COMPONENTS OF CHARITY CARE AND UNCOMPENSATED CARE PROVIDED TO OUR PATIENTS. IN JANUARY 2022, THE QUEEN'S HEALTH CARE CLINICS WERE TRANSFERRED FROM THE QUEEN'S DEVELOPMENT CORPORTAION (QDC) TO QMC. IN FEBRUARY 2022 QUEEN'S UNIVERSITY MEDICAL GROUP (QUMG) WAS ESTABLISHED. QUMG'S PURPOSE IS TO EMPLOY A MULTISPECIALTY GROUP OF PHYSICIANS, ALONG WITH OTHER HEALTH CARE PROVIDERS AND STAFF, TO PROVIDE HEALTH CARE SPECIALTY SERVICES IN A CHARITABLE MANNER FOR PATIENTS OF QMC, MGH AND QNHCH AND OTHER HEALTH CARE PROVIDERS WITHIN THE COMMUNITIES SERVED BY QMC, MGH AND QNHCH. IN APRIL 2024 QUEEN'S ACQUIRED THE FORMER WAHIAWA GENERAL HOSPITAL. IN MAY 2024, QUEEN'S MEDICAL CENTER OPENED QUEEN'S MEDICAL CENTER - WAHIAWA. THE NEW LOCATION PROVIDES EMERGENCY DEPARTMENT SERVICES, IMAGING AND LAB SERVICES. 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 $223M 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. 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. 12. 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. 13. 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.
Form 990, Part III, Line 4a PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED) 14. QUEEN'S MEDICAL RESPITE KALIHI UKA RECOVERY HOME - THE KALIHI-UKA RECOVERY HOMES (KURH) OFFER HOMELESS INDIVIDUALS A SAFE AND WELCOMINGPLACE 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. 15. QUEEN'S CARE COALITION (KE KU'UNA NA'AU) - THE QUEEN'S CARE COALITION PAIRS PATIENTS WHO HAVE PSYCHOSOCIAL ISSUES WITH NAVIGATORS WHO BUILD TRUSTING RELATIONSHIPS, IDENTIFY AND BRIDGE BARRIERS TO CARE AND CONNECT PATIENTS WITH EXISTING SUPPORT IN THE COMMUNITY. THE NAVIGATOR ACCOMPANIES PATIENTS ON VISITS TO THEIR PRIMARY CARE AND SPECIALTY DOCTORS; MAKES SURE HOME HEALTH SUPPLIES ARE DELIVERED; ADVOCATES FOR FINANCIAL BENEFITS; CONNECTS PATIENTS TO COMMUNITY SUPPORT AND EVEN HELPS FIND HOMELESS PATIENTS HOUSING. KE KU`UNA NA`AU NAVIGATORS SERVE NATIVE HAWAIIAN PATIENTS ADMITTED TO HOSPITAL WITH CHRONIC MEDICAL CONDITIONS, BEHAVIORAL HEALTH PROBLEMS, AND/OR PSYCHOSOCIAL STRESSORS. FOR THE YEAR ENDED JUNE 30, 2025 COSTS INCURRED FOR THE PROGRAM WERE $1.2M. 16. 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. 17. 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. 18. 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. 19. 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. 20. 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. 21. 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. 22. 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 III, Line 2 New program services IN OCTOBER 2024, QUEEN'S MEDICAL CENTER OPENED QUEEN'S MEDICAL CENTER - KAHI MOHALA. THE NEW LOCATION IS HAWAII'S ONLY FREESTANDING NONPROFIT PSYCHIATRIC HOSPITAL SERVING YOUTH 4-17 YEARS OF AGE.
Form 990, Part V, Line 1a FORM 1099 REPORTING VENDOR PAYMENTS ARE PROCESSED AND PAID BY THE QUEEN'S HEALTH SYSTEMS (QHS) FOR ALL AFFILIATES. AS SUCH, FORM 1099S WERE NOT ISSUED BY THE QUEEN'S MEDICAL CENTER (QMC) IN 2024.
Form 990, Part VI, Line 6 Classes of members or stockholders QMC HAS A SOLE MEMBER, WHICH IS THE QUEEN'S HEALTH SYSTEMS, A HAWAII NONPROFIT CORPORATION ("QHS").
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body QHS ELECTS ALL OF THE BOARD MEMBERS OF THE QMC BOARD OF TRUSTEES.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders CERTAIN MAJOR DECISIONS APPROVED BY THE QMC BOARD OF TRUSTEES 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.
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 QMC RETURN WAS MADE AVAILABLE TO EACH OF THE MEMBERS OF THE QMC BOARD OF TRUSTEES PRIOR TO THE RETURNS BEING FILED WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Line 19 Required documents available to the public QMC'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND THE QHS' CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE ATTACHED TO THIS TAX RETURN, AS REQUIRED. QMC DOES NOT MAKE THE CONFLICT OF INTEREST POLICY THAT IT FOLLOWS AVAILABLE TO THE PUBLIC.
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue OTHER REVENUE - Total Revenue: 13714647, Related or Exempt Function Revenue: 12773998, Unrelated Business Revenue: 940649, Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part IX, Line 11g Other Fees PURCHASED SERVICES - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 1511425, Fundraising Expenses: ; MEDICAL SERVICES - Total Expense: 65790524, Program Service Expense: 65790524, Management and General Expenses: , Fundraising Expenses: ; CONSULTING FEES - Total Expense: 1482495, Program Service Expense: 1203535, Management and General Expenses: 278960, Fundraising Expenses: ; OTHER SERVICES - Total Expense: 4106555, Program Service Expense: 4074335, Management and General Expenses: 32220, Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances PENSION FAS87 ADJUSTMENTS - -10337554; CHANGE IN INTEREST IN SUBSIDIARY - -1522890; NET ASSETS RELEASED FROM RESTRICTION - 12127461; Total - 267017;
FORM 990, PART VI, LINE 12, 13 AND 14 APPROVED POLICIES QMC ABIDES BY THE CONFLICT OF INTEREST, WHISTLEBLOWER AND DOCUMENT RETENTION POLICIES THAT HAVE BEEN APPROVED BY QHS ON BEHALF OF THE QMC BOARD OF TRUSTEES, BUT HAVE NOT BEEN SEPARATELY APPROVED BY THE QMC BOARD. AS SUCH, LINES 12, 13 AND 14 HAVE BEEN CHECKED 'NO'.
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 AND 15B PROCESS USED FOR DETERMINING COMPENSATION ALTHOUGH NOT COMPENSATED BY THE QUEEN'S MEDICAL CENTER, A RELATED ORGANIZATION, THE QUEEN'S HEALTH SYSTEMS, GOES THROUGH THE FOLLOWING PROCEDURES FOR DETERMINING THE EXECUTIVE COMPENSATION. A COMMITTEE OF THE BOARD OF TRUSTEES CALLED THE COMPENSATION COMMITTEE MEETS REGULARLY TO REVIEW THE COMPENSATION OF ALL EXECUTIVES (VICE PRESIDENT AND ABOVE) AND ALL PHYSICIANS EMPLOYED BY 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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE QUEEN'S MEDICAL CENTER
 
Employer identification number

99-0073524
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) QUEENS MSSP ACO LLC
1301 PUNCHBOWL STREET
HONOLULU,HI96813
83-0771278 		ACC. CARE ORG HI 7,758,749 2,308,174 QMC
 
(2) QUEEN'S CLINICALLY INTG PHYS NETWORK LLC
1301 PUNCHBOWL STREET
HONOLULU,HI96813
99-0073524 		PHYS NETWORK HI 0 0 QMC
 
(3) QUEEN'S 'AKOAKOA LLC
1301 PUNCHBOWL STREET
HONOLULU,HI96813
99-0073524 		PHYS NETWORK HI 0 0 QMC
 






Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)THE QUEEN'S HEALTH SYSTEMS
1301 PUNCHBOWL STREET

HONOLULU,HI96813
99-0238120 		ADMIN SVCS HI 501(c)(3) Type III-FI NA
 
 
No
(2)QUEEN EMMA LAND COMPANY
1301 PUNCHBOWL STREET

HONOLULU,HI96813
99-0183769 		SUPPORT SVCS HI 501(c)(3) Type I QHS
 
Yes
 
(3)QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL
67-1125 MAMALAHOA HIGHWAY

KAMUELA,HI96743
99-0260423 		MEDICAL SVCS HI 501(c)(3) 3 QHS
 
Yes
 
(4)MOLOKAI GENERAL HOSPITAL
PO BOX 408

KAUNAKAKAI MOLOKAI,HI96748
99-0251372 		MEDICAL SVCS HI 501(c)(3) 3 QHS
 
Yes
 
(5)QUEEN'S UNIVERSITY MEDICAL GROUP
1301 PUNCHBOWL STREET

HONOLULU,HI96813
88-0820406 		MEDICAL SVCS HI 501(c)(3) 10 QHS
 
Yes
 




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) HAMAMATSUQUEEN'S PET IMAGING CENTER LLC

1301 PUNCHBOWL STREET
HONOLULU,HI96813
94-3266916 		PET IMAGING HI QMC
  		Related 5,081,733 18,784,414   No 0   No 70 %
(2) PRIMARY CARE PHYSICIAN ENTERPRISE LLC

1301 PUNCHBOWL STREET
HONOLULU,HI96813
83-4591861 		MEDICAL SERVICES HI QMC
  		Related -554,851 1,277,413   No 0   No 51 %










Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) THE QUEEN'S DEVELOPMENT CORPORATION

1301 PUNCHBOWL STREET
HONOLULU,HI96813
99-0240109 		DEVELOPMENT HI NA
  		C Corporation       Yes  
(2) QUEEN'S INSURANCE EXCHANGE INC

1301 PUNCHBOWL STREET
HONOLULU,HI96813
91-1913839 		INSURANCE HI NA
  		C Corporation       Yes  
(3) DIAGNOSTIC LABORATORY SERVICES INC

99-859 IWAIWA STREET
HONOLULU,HI96701
99-0240499 		MEDICAL LAB SVCS HI NA
  		C Corporation       Yes  








Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) QUEEN EMMA LAND COMPANY

 C 59,194,636 FMV
(2) QUEEN EMMA LAND COMPANY

 K 947,174 FMV
(3) QUEEN EMMA LAND COMPANY

 M 124,488 FMV
(4) DIAGNOSTIC LABORATORY SERVICES INC

 J 187,551 FMV
(5) DIAGNOSTIC LABORATORY SERVICES INC

 L 1,517,336 FMV
(6) DIAGNOSTIC LABORATORY SERVICES INC

 P 35,785,645 FMV
(7) THE QUEEN'S DEVELOPMENT CORPORATION

 J 3,576,195 FMV
(8) THE QUEEN'S DEVELOPMENT CORPORATION

 K 2,553,317 FMV
(9) THE QUEEN'S DEVELOPMENT CORPORATION

 Q 944,238 FMV
(10) MOLOKAI GENERAL HOSPITAL

 L 167,076 FMV
(11) QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL

 L 371,648 FMV
(12) QUEEN'S UNIVERSITY MEDICAL GROUP

 J 643,339 FMV
(13) QUEEN'S UNIVERSITY MEDICAL GROUP

 L 74,457 FMV
(14) QUEEN'S UNIVERSITY MEDICAL GROUP

 J 786,705 FMV
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1






TY 2024 AffiliatedGroupSchedule
Name:
THE QUEEN'S MEDICAL CENTER
EIN:
99-0073524
Software ID:
24020961
Software Version:
2024v5.1
Affiliated Group Business Name:
THE QUEEN'S MEDICAL CENTER
Address. Either US or Foreign Type:
1301 PUNCHBOWL STREET
HONOLULU, HI96813    
EIN:
99-0073524
Electing Organization Checkbox:
Total Grassroots Lobbying:
0
Total Direct Lobbying:
158,515
Total Lobbying Expenditures:
158,515
Other Exempt Purpose Expenditures:
1,577,829,889
Total Exempt Purpose Expenditures:
1,577,988,404
Lobbying Nontaxable Amount:
1,000,000
Grassroots Nontaxable Amount:
250,000
Tot Lobbying Grassroot Minus Non Tx:
0
Tot Lobby Expend Mns Lobbying Non Tx:
0
Share Of Excess Lobbying:
0
Affiliated Group Business Name:
QUEEN EMMA LAND COMPANY
Address. Either US or Foreign Type:
1301 PUNCHBOWL STREET
HONOLULU, HI96813    
EIN:
99-0183769
Electing Organization Checkbox:
Total Grassroots Lobbying:
0
Total Direct Lobbying:
0
Total Lobbying Expenditures:
0
Other Exempt Purpose Expenditures:
60,813,845
Total Exempt Purpose Expenditures:
60,813,845
Lobbying Nontaxable Amount:
1,000,000
Grassroots Nontaxable Amount:
250,000
Tot Lobbying Grassroot Minus Non Tx:
0
Tot Lobby Expend Mns Lobbying Non Tx:
0
Share Of Excess Lobbying:
0
Affiliated Group Business Name:
THE QUEEN'S HEALTH SYSTEMS
Address. Either US or Foreign Type:
1301 PUNCHBOWL STREET
HONOLULU, HI96813    
EIN:
99-0238120
Electing Organization Checkbox:
Total Grassroots Lobbying:
0
Total Direct Lobbying:
20,710
Total Lobbying Expenditures:
20,710
Other Exempt Purpose Expenditures:
190,399,600
Total Exempt Purpose Expenditures:
190,420,310
Lobbying Nontaxable Amount:
1,000,000
Grassroots Nontaxable Amount:
250,000
Tot Lobbying Grassroot Minus Non Tx:
0
Tot Lobby Expend Mns Lobbying Non Tx:
0
Share Of Excess Lobbying:
0
Affiliated Group Business Name:
MOLOKAI GENERAL HOSPITAL
Address. Either US or Foreign Type:
PO BOX 408
KAUNAKAKAI, HI96748    
EIN:
99-0251372
Electing Organization Checkbox:
Total Grassroots Lobbying:
0
Total Direct Lobbying:
2,750
Total Lobbying Expenditures:
2,750
Other Exempt Purpose Expenditures:
17,724,792
Total Exempt Purpose Expenditures:
17,727,542
Lobbying Nontaxable Amount:
1,000,000
Grassroots Nontaxable Amount:
250,000
Tot Lobbying Grassroot Minus Non Tx:
0
Tot Lobby Expend Mns Lobbying Non Tx:
0
Share Of Excess Lobbying:
0
Affiliated Group Business Name:
QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL
Address. Either US or Foreign Type:
67-1125 MAMALAHOA HIGHWAY
KAMUELA, HI96743    
EIN:
99-0260423
Electing Organization Checkbox:
Total Grassroots Lobbying:
0
Total Direct Lobbying:
0
Total Lobbying Expenditures:
0
Other Exempt Purpose Expenditures:
82,124,326
Total Exempt Purpose Expenditures:
82,124,326
Lobbying Nontaxable Amount:
1,000,000
Grassroots Nontaxable Amount:
250,000
Tot Lobbying Grassroot Minus Non Tx:
0
Tot Lobby Expend Mns Lobbying Non Tx:
0
Share Of Excess Lobbying:
0
Affiliated Group Business Name:
QUEEN'S UNIVERSITY MEDICAL GROUP
Address. Either US or Foreign Type:
1301 PUNCHBOWL STREET
HONOLULU, HI96813    
EIN:
88-0820406
Electing Organization Checkbox:
Total Grassroots Lobbying:
0
Total Direct Lobbying:
0
Total Lobbying Expenditures:
0
Other Exempt Purpose Expenditures:
294,413,972
Total Exempt Purpose Expenditures:
294,413,972
Lobbying Nontaxable Amount:
1,000,000
Grassroots Nontaxable Amount:
250,000
Tot Lobbying Grassroot Minus Non Tx:
0
Tot Lobby Expend Mns Lobbying Non Tx:
0
Share Of Excess Lobbying:
0
Affiliated Group Business Name:
THE QUEEN'S MEDICAL CENTER
Address. Either US or Foreign Type:
1301 PUNCHBOWL STREET
HONOLULU, HI96813    
EIN:
99-0073524
Electing Organization Checkbox:
Total Grassroots Lobbying:
0
Total Direct Lobbying:
158,515
Total Lobbying Expenditures:
158,515
Other Exempt Purpose Expenditures:
1,577,829,889
Total Exempt Purpose Expenditures:
1,577,988,404
Lobbying Nontaxable Amount:
1,000,000
Grassroots Nontaxable Amount:
250,000
Tot Lobbying Grassroot Minus Non Tx:
0
Tot Lobby Expend Mns Lobbying Non Tx:
0
Share Of Excess Lobbying:
0