QUEENS NORTH HAWAII COMMUNITY HOSPITAL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: QUEENS NORTH HAWAII COMMUNITY HOSPITAL (EIN 99-0260423)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-14
IRS object ID: 202631349349303283
Schema version: 2024v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule H
Schedule J
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-14T09:05:13+00:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ERNST & YOUNG US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	370 17th Street	AddressLine1Txt
City	DENVER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	990260423	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	QUEE	BusinessNameControlTxt
Phone	8088814400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	67-1125 MAMALAHOA HIGHWAY	AddressLine1Txt
City	KAMUELA	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	967438496	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEPHANY VAIOLETI	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8088814400	PhoneNum
Signature	2026-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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

Preparer Person PreparerPersonGrp

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

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

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEPHANY VAIOLETI	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	67-1125 MAMALAHOA HIGHWAY	AddressLine1Txt
City	KAMUELA	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	967438496	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$112,400,754	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	https://www.queens.org/locations/hospitals/north-hawaii/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1989	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	ACUTE CARE HOSPITAL WITH THE MISSION TO IMPROVE HEALTH AND WELLNESS OF THE PEOPLE OF NORTH HAWAII.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	489	TotalEmployeeCnt
Total Volunteers	48	TotalVolunteersCnt
Total Gross UBI	$73,445	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$68,450	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,197,723	PYContributionsGrantsAmt
CY Contributions Grants	$749,295	CYContributionsGrantsAmt
PY Program Service Revenue	$102,652,050	PYProgramServiceRevenueAmt
CY Program Service Revenue	$109,735,547	CYProgramServiceRevenueAmt
PY Investment Income	$258,491	PYInvestmentIncomeAmt
CY Investment Income	$4,314	CYInvestmentIncomeAmt
PY Other Revenue	$1,123,975	PYOtherRevenueAmt
CY Other Revenue	$1,911,598	CYOtherRevenueAmt
PY Total Revenue	$106,232,239	PYTotalRevenueAmt
CY Total Revenue	$112,400,754	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$45,960,195	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$51,744,376	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$39,888	CYTotalFundraisingExpenseAmt
PY Other Expenses	$55,472,462	PYOtherExpensesAmt
CY Other Expenses	$57,692,342	CYOtherExpensesAmt
PY Total Expenses	$101,432,657	PYTotalExpensesAmt
CY Total Expenses	$109,436,718	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,799,582	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,964,036	CYRevenuesLessExpensesAmt
Total Assets BOY	$211,541,500	TotalAssetsBOYAmt
Total Assets EOY	$217,805,811	TotalAssetsEOYAmt
Total Liabilities BOY	$92,616,991	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$95,126,832	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$118,924,509	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$122,678,979	NetAssetsOrFundBalancesEOYAmt
Mission	ACUTE CARE HOSPITAL WITH THE MISSION TO IMPROVE HEALTH AND WELLNESS OF THE PEOPLE OF NORTH HAWAII.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$82,124,326	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$110,869,047	RevenueAmt
Desc	QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (THE HOSPITAL), LOCATED IN KAMUELA, HAWAII ON THE ISLAND OF HAWAII, IS A NOT-FOR-PROFIT, ACUTE CARE HOSPITAL THAT PROVIDES INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES FOR THE RESIDENTS AND VISITORS OF NORTH HAWAII. THE HOSPITAL WAS CHARTERED IN NOVEMBER 1987 AND COMMENCED OPERATIONS IN MAY 1996. THE HOSPITAL IS CURRENTLY LICENSED FOR 35 BEDS. ADMITTING PHYSICIANS ARE PRACTITIONERS IN THE LOCAL AREA. THE NUMBER OF PATIENTS SERVED FROM 7/1/2024 - 6/30/2025 THROUGH OUTPATIENT VISITS WAS 110,674 AND THE NUMBER OF ADMISSIONS WAS 1,889. SEE SCHEDULE O FOR MORE INFORMATION.	Desc
Total Program Service Expenses	$82,124,326	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	Yes (true)	OperateHospitalInd
Audited Financial Stmt Att	Yes (true)	AuditedFinancialStmtAttInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	489	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MONEY ATWAL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8088814400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	67-1125 MAMALAHOA HIGHWAY	AddressLine1Txt
City	KAMUELA	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	967438496	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JASON CHANG
TRUSTEE/CHAIR	3.0	62.0	Yes (X)	Yes (X)	$0	$1,163,577	$199,084
JILL HOGGARD GREEN
TRUSTEE/CHAIR - PART YEAR	3.0	62.0	Yes (X)	Yes (X)	$0	$1,720,031	$39,848
STEPHANY VAIOLETI
TRSUTEE/PRESIDENT	54.0	1.0	Yes (X)	Yes (X)	$0	$335,643	$52,276
DARLENA CHADWICK RN
TRUSTEE	1.0	54.0	Yes (X)		$0	$783,875	$151,686
JENAI WALL
TRUSTEE - PART YEAR	1.0	4.0	Yes (X)		$0	$0	$0
KAHU BILLY MITCHELL
TRUSTEE	1.0	0	Yes (X)		$0	$0	$0
KYLE CHOCK
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
NEIL KUYPER
TRUSTEE - PART YEAR	1.0	0	Yes (X)		$0	$0	$0
PATRICK CHING
TRUSTEE	1.0	6.0	Yes (X)		$0	$0	$0
RICHARD LEVY PHD
TRUSTEE	1.0	0	Yes (X)		$0	$0	$0
ROBERT DEAN
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
ROBERT HASTINGS II
TRUSTEE	1.0	0	Yes (X)		$0	$0	$0
TODD ALLEN MD
TRUSTEE	1.0	50.0	Yes (X)		$0	$568,153	$109,425
MONEY ATWAL
TREASURER	45.0	10.0		Yes (X)	$0	$232,261	$39,559
SHARIANN GONSALVES
SECRETARY	40.0	0		Yes (X)	$74,418	$0	$9,912
CHRISTINA LUNG
NURSE MANAGER	40.0	0			$169,315	$0	$14,955	Yes (X)
JENNIFER KRATZER
NURSE MIDWIFE	40.0	0			$177,239	$0	$29,162	Yes (X)
MARY OHIA
DIR - QUALITY & RISK	40.0	0			$176,025	$0	$32,265	Yes (X)
TONI KALAULI
DIR - INPATIENT SVCS	40.0	0			$196,386	$0	$25,005	Yes (X)
TRAVIS CASTLE
MGR - PHARMACY	40.0	0			$177,102	$0	$16,082	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$970,485	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$4,803,540	TotReportableCompRltdOrgAmt
Total Other Compensation	$719,259	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	103	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$90,915	GovernmentGrantsAmt
All Other Contributions	$658,380	AllOtherContributionsAmt
Noncash Contributions	$59,798	NoncashContributionsAmt
Total Contributions	$749,295	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PATIENT SERVICE REVENUE	622110	$103,628,548	$103,628,548
STATE OF HI SUSTAINABILITY	900099	$5,893,348	$5,893,348
INTERCOMPANY INCOME	561000	$213,651	$213,651

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

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

Field	Value	IRS element (for citing)
Total Program Service Revenue	$109,735,547	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,241	TotalRevenueColumnAmt
Unrelated Business Revenue	$73,445	UnrelatedBusinessRevenueAmt
Exclusion	-$70,204	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$415,134	RealAmt

Less Rental Expenses LessRentalExpensesGrp

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

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$415,134	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$415,134	TotalRevenueColumnAmt
Exclusion	$415,134	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,073	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,073	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,073	TotalRevenueColumnAmt
Exclusion	$1,073	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
USE TAX REFUND	900099	$729,785	$729,785
VENDING MACHINE/CAFETERIA	900099	$362,964		$362,964
REBATES	900099	$231,453	$231,453

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$172,262	TotalRevenueColumnAmt
Related Or Exempt Func Income	$172,262	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,496,464	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$112,400,754	TotalRevenueColumnAmt
Related Or Exempt Func Income	$110,869,047	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$73,445	UnrelatedBusinessRevenueAmt
Exclusion	$708,967	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$76,465	TotalAmt
Management And General	$76,465	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$42,805,714	TotalAmt
Program Services	$36,413,639	ProgramServicesAmt
Management And General	$6,361,552	ManagementAndGeneralAmt
Fundraising	$30,523	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,277,956	TotalAmt
Program Services	$1,219,763	ProgramServicesAmt
Management And General	$57,275	ManagementAndGeneralAmt
Fundraising	$918	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,938,306	TotalAmt
Program Services	$3,451,840	ProgramServicesAmt
Management And General	$1,480,868	ManagementAndGeneralAmt
Fundraising	$5,598	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,645,935	TotalAmt
Program Services	$2,174,058	ProgramServicesAmt
Management And General	$469,638	ManagementAndGeneralAmt
Fundraising	$2,239	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$64,231	TotalAmt
Management And General	$64,231	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$34,721	TotalAmt
Management And General	$34,721	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$9,551	TotalAmt
Management And General	$9,551	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$26	TotalAmt
Management And General	$26	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$15,021,188	TotalAmt
Program Services	$12,212,497	ProgramServicesAmt
Management And General	$2,808,691	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$33,259	TotalAmt
Program Services	$1,556	ProgramServicesAmt
Management And General	$31,703	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$931,962	TotalAmt
Program Services	$655,212	ProgramServicesAmt
Management And General	$276,255	ManagementAndGeneralAmt
Fundraising	$495	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$287,662	TotalAmt
Program Services	$94,086	ProgramServicesAmt
Management And General	$193,576	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,667,713	TotalAmt
Program Services	$691,298	ProgramServicesAmt
Management And General	$2,976,415	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$320,266	TotalAmt
Program Services	$279,929	ProgramServicesAmt
Management And General	$40,337	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$115,399	TotalAmt
Program Services	$47,862	ProgramServicesAmt
Management And General	$67,537	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$695,749	TotalAmt
Management And General	$695,749	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,213,021	TotalAmt
Program Services	$6,082,552	ProgramServicesAmt
Management And General	$130,469	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,572,678	TotalAmt
Management And General	$1,572,678	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES	$16,643,159	$16,459,111	$184,048
INTERCOMPANY CHARGES	$9,142,852		$9,142,852
UBI TAX	$4,000		$4,000
PROVIDER TAX	$2,194,842	$2,194,842

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$740,063	TotalAmt
Program Services	$146,081	ProgramServicesAmt
Management And General	$593,867	ManagementAndGeneralAmt
Fundraising	$115	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$109,436,718	TotalAmt
Program Services	$82,124,326	ProgramServicesAmt
Management And General	$27,272,504	ManagementAndGeneralAmt
Fundraising	$39,888	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	-$157,239	BOYAmt
EOY	$192,386	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,171,684	BOYAmt
EOY	$2,736,983	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,284,292	BOYAmt
EOY	$14,945,108	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,086,741	BOYAmt
EOY	$1,898,982	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$882,844	BOYAmt
EOY	$911,571	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$131,078,854	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$68,440,231	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$65,906,430	BOYAmt
EOY	$62,638,623	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$991,616	BOYAmt
EOY	$298,580	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Investments Program Related InvestmentsProgramRelatedGrp

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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$127,375,132	BOYAmt
EOY	$134,183,578	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$211,541,500	BOYAmt
EOY	$217,805,811	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$9,667,395	BOYAmt
EOY	$12,940,082	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

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

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$51,533,916	BOYAmt
EOY	$51,593,677	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,415,680	BOYAmt
EOY	$30,593,073	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$92,616,991	BOYAmt
EOY	$95,126,832	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$5,958,022	BOYAmt
EOY	-$1,452,727	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$124,882,531	BOYAmt
EOY	$124,131,706	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$118,924,509	BOYAmt
EOY	$122,678,979	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$211,541,500	BOYAmt
EOY	$217,805,811	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$2,964,036	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,221	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$789,213	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital	Yes (X)	HospitalInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	false	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	false	DirectContactLegislatorsInd
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$9,551	OtherActivitiesAmt
Total Lobbying Expenditures	$9,551	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY	FormAndLineReferenceDesc
Explanation	LOBBYING EXPENSES ARE THE PORTION OF DUES PAID TO HEALTHCARE ASSOCIATIONS ALLOCATED TO LOBBYING ACTIVITIES.	ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,783,851	BeginningYearBalanceAmt
Investment Earnings Or Losses	$380,740	InvestmentEarningsOrLossesAmt
Other Expenditures	$202,159	OtherExpendituresAmt
Administrative Expenses	$49,815	AdministrativeExpensesAmt
End Year Balance	$4,912,617	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,488,859	BeginningYearBalanceAmt
Investment Earnings Or Losses	$544,342	InvestmentEarningsOrLossesAmt
Other Expenditures	$204,515	OtherExpendituresAmt
Administrative Expenses	$44,835	AdministrativeExpensesAmt
End Year Balance	$4,783,851	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,812,238	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$141,641	InvestmentEarningsOrLossesAmt
Other Expenditures	$150,716	OtherExpendituresAmt
Administrative Expenses	$31,022	AdministrativeExpensesAmt
End Year Balance	$4,488,859	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,790,211	BeginningYearBalanceAmt
Investment Earnings Or Losses	$239,949	InvestmentEarningsOrLossesAmt
Other Expenditures	$192,494	OtherExpendituresAmt
Administrative Expenses	$25,428	AdministrativeExpensesAmt
End Year Balance	$4,812,238	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,129,637	BeginningYearBalanceAmt
Investment Earnings Or Losses	$860,882	InvestmentEarningsOrLossesAmt
Other Expenditures	$177,845	OtherExpendituresAmt
Administrative Expenses	$22,463	AdministrativeExpensesAmt
End Year Balance	$4,790,211	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.0	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1.0	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (true)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (true)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (true)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,210,000	OtherCostOrOtherBasisAmt
Book Value	$12,210,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$73,127,030	OtherCostOrOtherBasisAmt
Depreciation	$32,543,531	DepreciationAmt
Book Value	$40,583,499	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,189,885	OtherCostOrOtherBasisAmt
Depreciation	$629,135	DepreciationAmt
Book Value	$560,750	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$42,235,791	OtherCostOrOtherBasisAmt
Depreciation	$35,267,565	DepreciationAmt
Book Value	$6,968,226	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,316,148	OtherCostOrOtherBasisAmt
Book Value	$2,316,148	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$62,638,623	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (8 entries)

DescDesc	Book ValueBookValueAmt
NEW MARKET TAX CREDIT FEE RESERVE	$967,000
EQUITY IN PARKER RANCH FDN TRUST	$111,765,125
INVESTMENT IN LIBERTY DIALYSIS	$42,106
BENEFICIAL INTERESTS	$4,912,613
CONTRIBUTED USE OF LAND	$6,178,812
DUE FROM AFFILIATES	$9,665,512
ROU ASSETS	$334,865
OTHER RECEIVABLES	$317,545

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$134,183,578	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
Federal Income Taxes
LEASE LIABILITY	$373,967
GENERAL & PROFESSIONAL TAIL LIABILITY	$41,742
DUE TO GOVERNMENT PROGRAMS	$403,465
DUE TO AFFILIATES	$26,336,801
INTERCOMPANY - TAX EXEMPT BOND LIABILITY	$3,437,098

Field	Value	IRS element (for citing)
Total Liability	$30,593,073	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$0	RevenueSubtotalAmt
Other Revenues Not Included	$0	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$0	TotalRevenuePerForm990Amt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$0	ExpensesSubtotalAmt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$0	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part V, Line 4 Intended uses of endowment funds	THE ORGANIZATION HAS BENEFICIAL INTERESTS IN SEVERAL ENDOWMENTS, ALL WITH THE PURPOSE OF PROVIDING RESOURCES TO BE USED TO ENHANCE HEALTH CARE SERVICES IN NORTH HAWAII.
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 H IRS990ScheduleH

Field	Value	IRS element (for citing)
Financial Assistance Policy	Yes (true)	FinancialAssistancePolicyInd
Written Policy	Yes (true)	WrittenPolicyInd
All Hospitals Policy	Yes (X)	AllHospitalsPolicyInd
FPG Reference Free Care	Yes (true)	FPGReferenceFreeCareInd

Free Care Oth Percentage FreeCareOthPercentageGrp

Field	Value	IRS element (for citing)
Other	Yes (X)	OtherInd
Free Care Other	250	FreeCareOtherPct

Field	Value	IRS element (for citing)
FPG Reference Discounted Care	Yes (true)	FPGReferenceDiscountedCareInd
Percent400	Yes (X)	Percent400Ind

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$68,352	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$68,352	NetCommunityBenefitExpnsAmt
Total Expense	0.00062	TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$19,923,500	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$16,298,315	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$3,625,185	NetCommunityBenefitExpnsAmt
Total Expense	0.03313	TotalExpensePct

Unreimbursed Costs UnreimbursedCostsGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$19,991,852	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$16,298,315	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$3,693,537	NetCommunityBenefitExpnsAmt
Total Expense	0.03375	TotalExpensePct

Community Health Services CommunityHealthServicesGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Health Professions Education HealthProfessionsEducationGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Subsidized Health Services SubsidizedHealthServicesGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$196,718	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$2,421,842	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Research ResearchGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Cash And In Kind Contributions CashAndInKindContributionsGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Total Other Benefits TotalOtherBenefitsGrp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$196,718	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$2,421,842	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$20,188,570	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$18,720,157	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$3,693,537	NetCommunityBenefitExpnsAmt
Total Expense	0.03375	TotalExpensePct

Physical Imprv And Housing PhysicalImprvAndHousingGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Economic Development EconomicDevelopmentGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Community Support CommunitySupportGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Environmental Improvements EnvironmentalImprovementsGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Leadership Development LeadershipDevelopmentGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Coalition Building CoalitionBuildingGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Health Improvement Advocacy HealthImprovementAdvocacyGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Workforce Development WorkforceDevelopmentGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Other Communtity Building Acty OtherCommuntityBuildingActyGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Total Communtity Building Acty TotalCommuntityBuildingActyGrp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$0	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$0	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	Yes (true)	BadDebtExpenseReportedInd
Bad Debt Expense	$3,715,751	BadDebtExpenseAmt
Bad Debt Expense Attributable	$276,813	BadDebtExpenseAttributableAmt
Reimbursed By Medicare	$17,446,933	ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr	$17,992,361	CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall	-$545,428	MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

Field	Value	IRS element (for citing)
Cost To Charge Ratio	Yes (X)	CostToChargeRatioInd

Field	Value	IRS element (for citing)
Written Debt Collection Policy	Yes (true)	WrittenDebtCollectionPolicyInd
Financial Assistance Prvsn	Yes (true)	FinancialAssistancePrvsnInd
Hospital Facilities	1	HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

Field	Value	IRS element (for citing)
Facility	1	FacilityNum

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	67-1125 MAMALAHOA HIGHWAY	AddressLine1Txt
City	KAMUELA	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	967438496	ZIPCd

Field	Value	IRS element (for citing)
Website Address	https://www.queens.org/locations/hospitals/north-hawaii/	WebsiteAddressTxt
State License	39-H	StateLicenseNum
Licensed Hospital	Yes (X)	LicensedHospitalInd
General Medical And Surgical	Yes (X)	GeneralMedicalAndSurgicalInd
Emergency Room24 Hrs	Yes (X)	EmergencyRoom24HrsInd
Other	NORTH HAWAII MEDICAL GROUP AND KOHALA HOME HEALTH AGENCY	OtherDesc

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Facility	1	FacilityNum
First Licensed CY Or PY	false	FirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PY	false	TaxExemptHospitalCYOrPYInd
CHNA Conducted	Yes (true)	CHNAConductedInd
Community Definition	Yes (X)	CommunityDefinitionInd
Community Demographics	Yes (X)	CommunityDemographicsInd
Existing Resources	Yes (X)	ExistingResourcesInd
How Data Obtained	Yes (X)	HowDataObtainedInd
Community Health Needs	Yes (X)	CommunityHealthNeedsInd
Other Health Issues	Yes (X)	OtherHealthIssuesInd
Community Hlth Needs Id Process	Yes (X)	CommunityHlthNeedsIdProcessInd
Consulting Process	Yes (X)	ConsultingProcessInd
Prior CHNA Impact	Yes (X)	PriorCHNAImpactInd
CHNA Conducted	24	CHNAConductedYr
Take Into Account Others Input	Yes (true)	TakeIntoAccountOthersInputInd
CHNA Conducted With Other Fclts	Yes (true)	CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non Fclts	Yes (true)	CHNAConductedWithNonFcltsInd
CHNA Report Widely Available	Yes (true)	CHNAReportWidelyAvailableInd
Rpt Available On Own Website	Yes (X)	RptAvailableOnOwnWebsiteInd
Own Website URL	https://www.queens.org/about/community-benefit-qhs/	OwnWebsiteURLTxt
Paper Copy Public Inspection	Yes (X)	PaperCopyPublicInspectionInd
Implementation Strategy Adopt	Yes (true)	ImplementationStrategyAdoptInd
Implementation Strategy Adpt	24	ImplementationStrategyAdptYr
Strategy Posted Website	Yes (true)	StrategyPostedWebsiteInd
Strategy Website URL	https://www.queens.org/about/community-benefit-qhs/	StrategyWebsiteURLTxt
Organization Incur Excise Tax	false	OrganizationIncurExciseTaxInd
Elig Criteria Explained	Yes (true)	EligCriteriaExplainedInd
FPG Family Incm Lmt Free Dscnt	Yes (X)	FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care	250.0	FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care	400.0	FPGFamilyIncmLmtDscntCarePct
Income Level Criteria	Yes (X)	IncomeLevelCriteriaInd
Asset Level Criteria	Yes (X)	AssetLevelCriteriaInd
Medical Indigency Criteria	Yes (X)	MedicalIndigencyCriteriaInd
Insurance Status Criteria	Yes (X)	InsuranceStatusCriteriaInd
Underinsurance Stat Criteria	Yes (X)	UnderinsuranceStatCriteriaInd
Other Criteria	Yes (X)	OtherCriteriaInd
Explained Basis	Yes (true)	ExplainedBasisInd
App Financial Asst Expln	Yes (true)	AppFinancialAsstExplnInd
Described Info	Yes (X)	DescribedInfoInd
Described Suprt Doc	Yes (X)	DescribedSuprtDocInd
Provided Hospital Contact	Yes (X)	ProvidedHospitalContactInd
Provided Nonprofit Contact	Yes (X)	ProvidedNonprofitContactInd
Includes Publicity Measures	Yes (true)	IncludesPublicityMeasuresInd
FAP Available On Website	Yes (X)	FAPAvailableOnWebsiteInd
FAP Available On Website URL	https://www.queens.org/financial-resources/	FAPAvailableOnWebsiteURLTxt
FAP App Available On Website	Yes (X)	FAPAppAvailableOnWebsiteInd
FAP App Available On Website URL	https://www.queens.org/financial-resources/	FAPAppAvailableOnWebsiteURLTxt
FAP Summary On Website	Yes (X)	FAPSummaryOnWebsiteInd
FAP Summary On Website URL	https://www.queens.org/financial-resources/	FAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No Charge	Yes (X)	FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No Chrg	Yes (X)	FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No Chrg	Yes (X)	FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill Display	Yes (X)	NotifiedFAPCopyBillDisplayInd
Communtity Notified FAP	Yes (X)	CommuntityNotifiedFAPInd
FAP Translated	Yes (X)	FAPTranslatedInd
Other Publicity	Yes (X)	OtherPublicityInd
FAP Actions On Nonpayment	Yes (true)	FAPActionsOnNonpaymentInd
Permit No Actions	Yes (X)	PermitNoActionsInd
Collection Activities	false	CollectionActivitiesInd
Provided Written Notice	Yes (X)	ProvidedWrittenNoticeInd
Made Effort Orally Notify	Yes (X)	MadeEffortOrallyNotifyInd
Processed FAP Application	Yes (X)	ProcessedFAPApplicationInd
Made Presumptive Elig Determ	Yes (X)	MadePresumptiveEligDetermInd
Nondis Emergency Care Policy	Yes (true)	NondisEmergencyCarePolicyInd
Look Back Medicare	Yes (X)	LookBackMedicareInd
Amounts Generally Billed	false	AmountsGenerallyBilledInd
Gross Charges	false	GrossChargesInd

Supplemental Information SupplementalInformationGrp (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 , 1	Facility , 1 - QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. 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 , 1	Facility , 1 - QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. 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 PERMANENTE - MOANALUA HOSPITAL 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 - WAHIAWA THE QUEEN'S MEDICAL CENTER - KAHI MOHALA (FKA SUTTER HEALTH KAHI MOHALA) 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 , 1	Facility , 1 - QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. 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 , 1	Facility , 1 - QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. 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, NORTH HAWAII COMMUNITY HOSPITAL RECOGNIZES THE IMPORTANCE OF THESE NEEDS AND HAS SUPPORTED EFFORTS TO ADDRESS MANY OF THEM. ALTHOUGH NHCH 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 , 1	Facility , 1 - QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. 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 , 1	Facility , 1 - QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. MEDICARE OR MEDICAID/QUEST ELIGIBILITY
Schedule H, Part V, Section B, Line 16 Facility , 1	Facility , 1 - QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL. 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.

Field	Value	IRS element (for citing)
Facility	2	FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	FacilityFacilityTxt
HALE OLA PONO
65-1267 KAWAIHAE ROAD	WAIMEA	HI	96743	PRIMARY CARE CLINIC
NORTH HAWAII COMMUNITY HOSPITAL SPECIALTY CARE CLINIC
67-1185 MAMALAHOA HIGHWAY	KAMUELA	HI	96743	SPECIALTY CARE CLINIC

Supplemental Information Detail SupplementalInformationDetail (17 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 NORTH HAWAII COMMUNITY HOSPITAL. THIS REPORT IS PUBLISHED PERIODICALLY AND IS SEPARATELY AVAILABLE TO THE PUBLIC.
Schedule H, Part I, Line 7g Subsidized Health Services	KOHALA HOME HEALTH CARE PROVIDES QUALITY CARE FOR HOMEBOUND PATIENTS BY OFFERING SERVICES DESIGNED TO MEET THE PATIENT'S MEDICAL NEEDS. ITS SERVICE AREA INCLUDES HILO, HAMAKUA, KOHALA, WAIMEA, KONA AND SURROUNDING AREAS OF WAIKOLOA. FOR THE YEAR ENDED JUNE 30, 2025, COSTS ATTRIBUTED TO KOHALA HOME HEALTH CARE TOTALLED $196,718. NO COSTS ATTRIBUTABLE TO PHYSICIAN CLINICS WERE INCLUDED ON SCHEDULE H, PART I.
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	NHCH 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. NHCH ESTIMATES THE ALLOWANCE BASED ON THE AGING OF THE ACCOUNTS RECEIVABLE, HISTORICAL COLLECTION EXPERIENCE BY PAYOR AND OTHER RELEVANT FACTORS. NHCH 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 NHCH'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 NHCH'S MISSION, PATIENTS RECEIVE CARE REGARDLESS OF WHETHER NHCH COLLECTS PAYMENT FOR SERVICES PERFORMED.
Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote	NHCH 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	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 NHCH'S MISSION AND IS A BENEFIT TO THE COMMUNITY. MEDICARE COSTING METHODOLOGY THE MEDICARE AMOUNTS ABOVE ARE CALCULATED WITH DATA FROM THE JUNE 30, 2025 COST REPORT USING THE STEP DOWN METHOD.
Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance	CHARITY CARE WILL BE GRANTED TO ALL UNDERINSURED AND UNINSURED PATIENTS. THE SCREENING PROCESS WILL OPTIMALLY OCCUR AT THE TIME OF SERVICE, BUT MAY OCCUR ANYTIME DURING THE COLLECTION PROCESS INCLUDING POST ASSIGNMENT TO AN OUTSIDE COLLECTION AGENCY. ACCOUNTS FOR PATIENTS WHO QUALIFY FOR FINANCIAL ASSISTANCE ARE IDENTIFIED FOR A YEAR AND ASSESSED ANNUALLY AND/OR DURING SUBSEQUENT VISITS TO THE HOSPITAL. PROMPT PAYMENT DISCOUNTS ARE AVAILABLE FOR PATIENTS WHO PAY FOR SERVICE AT THE TIME OF TREATMENT. THE CARE PAYMENT PROGRAM IS AVAILABLE FOR ELIGIBLE PATIENTS AND PROVIDES LOW MONTHLY PAYMENTS WITH 0% INTEREST.
Schedule H, Part V, Section B, Line 16a FAP website	- QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL: Line 16a URL: https://www.queens.org/financial-resources/;
Schedule H, Part V, Section B, Line 16b FAP Application website	- QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL: Line 16b URL: https://www.queens.org/financial-resources/;
Schedule H, Part V, Section B, Line 16c FAP plain language summary website	- QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL: Line 16c URL: https://www.queens.org/financial-resources/;
Schedule H, Part VI, Line 2 Needs assessment	ADMITTING PHYSICIANS ARE PRACTITIONERS IN THE LOCAL AREA AND THE BOARD IS COMPRISED OF COMMUNITY MEMBERS. THIS ALLOWS THE HOSPITAL TO ASSESS THE NEEDS OF THE COMMUNITY THAT IT SERVES. IN ADDITION, MANY COMMUNITY HEALTH SERVICES ARE OFFERED IN THE FORMS OF ACTIVITIES OR PROGRAMS THAT HELP TO ASSESS AND IMPROVE COMMUNITY HEALTH. AS REPORTED IN SCHEDULE H, PART V, SECTION B, QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL COMPLETED A CHNA WITH THE ASSISTANCE OF THE HEALTHCARE ASSOCIATION OF HAWAII.
Schedule H, Part VI, Line 3 Patient education of eligibility for assistance	NOTICES ARE POSTED IN ALL PATIENT REGISTRATION, BILLING OFFICE AND EMERGENCY DEPARTMENT AREAS REGARDING THE AVAILABILITY OF FINANCIAL ASSISTANCE TO LOW-INCOME AND UNINSURED PATIENTS. THIS INFORMATION IS ALSO POSTED ON THE HOSPITAL WEBSITE AND ON PATIENT BILLING STATEMENTS. 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	QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL IS A RURAL ACUTE CARE HOSPITAL LOCATED IN KAMUELA, HAWAII, ALSO KNOWN AS WAIMEA, HAWAII, IN THE KOHALA DISTRICT OF THE NORTHEASTERN REGION OF THE ISLAND OF HAWAII. IT IS A NOT-FOR-PROFIT, ACUTE CARE HOSPITAL THAT PROVIDES INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES FOR ABOUT 30,000 RESIDENTS AND VISITORS OF NORTH HAWAII. THE HOSPITAL'S PRIMARY SERVICE AREA CONSISTS OF APPROXIMATELY ONE-FOURTH, OR 1,000 SQUARE MILES, OF THE BIG ISLAND'S 4,028 TOTAL SQUARE MILES. QNHCH IS ONE OF SIX ACUTE CARE HOSPITALS ON THE ISLAND PROVIDING 24-HOUR CARE SERVICES TO A POPULATION OF 207,615 (2023). THE MEDIAN AGE ON THE ISLAND IS 42.8 YEARS OLD. THE AVERAGE HOUSEHOLD INCOME ON THE ISLAND IS $65,400 WITH 34% OF THE POPULATION REPORTING THEY ARE OF NATIVE HAWAIIAN ANCESTRY (MULTIPLE RACE) IN 2020. NUMBER OF FEDERALLY DESIGNATED UNDERSERVED AREAS OR POPULATIONS PRESENT IN COMMUNITY: 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 THE HOSPITAL WAS CHARTERED IN NOVEMBER 1987 AND COMMENCED OPERATIONS IN MAY 1996. THE HOSPITAL IS CURRENTLY LICENSED FOR 35 BEDS. ADMITTING PHYSICIANS ARE PRACTITIONERS IN THE LOCAL AREA.
Schedule H, Part VI, Line 5 Promotion of community health	THE MAJORITY OF THE ORGANIZATION'S BOARD IS COMPRISED OF COMMUNITY MEMBERS FROM THE NORTHERN HAWAII AREA AND HAS AN OPEN MEDICAL STAFF. THE HOSPITAL CONDUCTED DIFFERENT EVENTS INCLUDING HEALTH FAIRS AND EDUCATION DAYS IN THE LOCAL COMMUNITY, HOTELS AND SCHOOLS OF THE AREA AS WELL AS TAKING A LEAD ROLE IN BREAST CANCER AWARENESS MONTH. QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL COMPLETED A CHNA WITH THE ASSISTANCE OF THE HEALTHCARE ASSOCIATION OF HAWAII.
Schedule H, Part VI, Line 6 Affiliated health care system	NHCH IS A MEMBER OF THE QUEEN'S HEALTH SYSTEMS (QHS) AFFILIATED GROUP. THE GROUP INCLUDES QUEEN'S MEDICAL CENTER (QMC), QUEEN EMMA LAND COMPANY (QEL), QUEEN'S INSURANCE EXCHANGE (QIE), QUEEN'S DEVELOPMENT CORPORATION (QDC), MOLOKAI GENERAL HOSPITAL (MGH) AND QUEEN'S UNIVERSITY MEDICAL GROUP (QUMG). QHS PROVIDED LEGAL, ACCOUNTING AND ADMINISTRATIVE SUPPORT SERVICES TO NHCH AND QIE PROVIDED MEDICAL MALPRACTICE INSURANCE TO NHCH. IN RETURN, NHCH ASSISTED QMC IN FULFILLING ITS MISSION TO PROVIDE IN PERPETUITY QUALITY HEALTH CARE SERVICES TO IMPROVE THE WELL-BEING OF NATIVE HAWAIIANS AND ALL THE PEOPLE OF HAWAII.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (true)	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JASON CHANG
TRUSTEE/CHAIR	$0	$1,162,864	$0	$0	$0	$713	$0	$170,874	$0	$28,210	$0	$1,362,661	$0	$0
JILL HOGGARD GREEN
TRUSTEE/CHAIR - PART YEAR	$0	$935,157	$0	$0	$0	$784,874	$0	$27,600	$0	$12,248	$0	$1,759,879	$0	$0
STEPHANY VAIOLETI
TRSUTEE/PRESIDENT	$0	$311,380	$0	$22,636	$0	$1,627	$0	$20,867	$0	$31,409	$0	$387,919	$0	$0
DARLENA CHADWICK RN
TRUSTEE	$0	$661,355	$0	$0	$0	$122,520	$0	$131,283	$0	$20,403	$0	$935,561	$0	$0
TODD ALLEN MD
TRUSTEE	$0	$434,965	$0	$0	$0	$133,188	$0	$78,005	$0	$31,420	$0	$677,578	$0	$0
MONEY ATWAL
TREASURER	$0	$216,564	$0	$14,620	$0	$1,077	$0	$20,691	$0	$18,868	$0	$271,820	$0	$0
TRAVIS CASTLE
MGR - PHARMACY	$162,813	$0	$7,660	$0	$6,629	$0	$6,231	$0	$9,851	$0	$193,184	$0	$0	$0
TONI KALAULI
DIR - INPATIENT SVCS	$183,082	$0	$12,410	$0	$894	$0	$5,972	$0	$19,033	$0	$221,391	$0	$0	$0
JENNIFER KRATZER
NURSE MIDWIFE	$170,179	$0	$6,690	$0	$370	$0	$1,236	$0	$27,926	$0	$206,401	$0	$0	$0
CHRISTINA LUNG
NURSE MANAGER	$161,394	$0	$7,590	$0	$331	$0	$5,109	$0	$9,846	$0	$184,270	$0	$0	$0
MARY OHIA
DIR - QUALITY & RISK	$160,810	$0	$10,950	$0	$4,265	$0	$12,315	$0	$19,950	$0	$208,290	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a Housing allowance or residence for personal use	RESIDENCE FOR PERSONAL USE - STEPHANY VAIOLETI. TREATED AS TAXABLE COMPENSATION TO THE INDIVIDUAL IN 2024. MS. VAIOLETI BEGAN PAYING FMV RENT IN JANUARY 2025.
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 OF PREDETERMINED GOALS SET FORTH IN THE INCENTIVE AND STRATEGIC PLANS AND DEFINED ELIGIBILITY OF THE EMPLOYEE. RECOGNITION AWARDS ARE DISCRETIONARY AND CONSIDER QUALITY THRESHOLDS WHICH INCLUDE ANNUAL ACCREDITATION AND MINIMUM OPERATING INCOME LEVEL CRITERIA. IN ADDITION, EXECUTIVE AWARDS ARE WEIGHTED BASED ON INDIVIDUAL GOALS ESTABLISHED FOR EACH EXECUTIVE.
Schedule J, Part II COMPENSATION PAID FOR SERVICES	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. 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. DARLENA CHADWICK MS. CHADWICK SERVES AS EVP AND COO OF QHS, VICE PRESIDENT OF QMC AND TRUSTEE OF QUMG, QEL, MGH AND NHCH. SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. TODD ALLEN, MD DR. ALLEN SERVES AS A TRUSTEE FOR NHCH. HE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THIS SERVICE. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR SERVICES AS SENIOR VICE PRESIDENT AND CHIEF QUALITY OFFICER FOR QHS. STEPHANY VAIOLETI MS. VAIOLETI SERVES AS VP OF QHS AND AS PRESIDENT AND TRUSTEE OF QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ("NHCH"). SHE IS A VOLUNTEER TRUSTEE AND IS NOT SEPARATELY COMPENSATED FOR THESE SERVICES. THE COMPENSATION LISTED IS HER TOTAL COMPENSATION FOR ALL SERVICES. MONEY ATWAL MR. ATWAL SERVES AS DIRECTOR OF FINANCE AND INFORMATION TECHNOLOGY FOR MOLOKAI GENERAL HOSPITAL ("MGH") AND NHCH AND TREASURER OF NHCH. THE COMPENSATION LISTED IS HIS TOTAL COMPENSATION FOR ALL SERVICES.

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$2,480	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$57,318	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Securities - Publicly traded - NUMBER OF CONTRIBUTIONS RECEIVED Clothing and household goods - NUMBER OF CONTRIBUTIONS	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4 PROGRAM SERVICE ACCOMPLISHMENTS	TO SUPPORT THE QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL'S (NHCH) MISSION AND TO FULFILL THE TAX EXEMPT PURPOSE AS A CHARITABLE HOSPITAL, NHCH PROVIDED THE FOLLOWING COMMUNITY BENEFITS, TOTALING APPROXIMATELY $4.5M FOR THE YEAR ENDED JUNE 30, 2025. 1. UNCOMPENSATED CARE - NHCH 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 AND FOR SERVICES THAT WERE BAD DEBTS WAS $68,352 AND $276,813 RESPECTIVELY. 2. MEDICAID SHORTFALL IN PAYMENTS - NHCH PROVIDES INPATIENT AND OUTPATIENT SERVICES TO MEDICAID PATIENTS IN THE STATE OF HAWAII. NHCH INCURRED COSTS IN EXCESS OF REIMBURSEMENT OF APPROXIMATELY $3,625,185 DURING THE YEAR ENDED JUNE 30, 2025. 3. MEDICARE SHORTFALL IN PAYMENTS - NHCH PROVIDES INPATIENT AND OUTPATIENT SERVICES TO MEDICARE PATIENTS IN THE STATE OF HAWAII. NHCH INCURRED COSTS IN EXCESS OF REIMBURSEMENT BASED ON MEDICARE COST REPORTS OF APPROXIMATELY $545,428 DURING THE YEAR ENDED JUNE 30, 2025. CONSISTENT WITH COST REPORT REQUIREMENTS, THERE ARE AMOUNTS THAT ARE EXCLUDED FROM THE COSTS ABOVE. 4. COMMUNITY OUTREACH PROGRAMS - NHCH PROVIDES MEDICAL NUTRITION THERAPY FREE OF CHARGE TO ANYONE ON THE BIG ISLAND. IN ADDITION, NUTRITION CLASSES WERE TAUGHT AT AN ONCOLOGY SUPPORT GROUP, LOCAL SCHOOL AND SENIOR CENTER AND OTHER ACTIVITIES WERE PROVIDED TO COMMUNITY TO SUPPORT NUTRITION EDUCATION.
Form 990, Part VI, Line 6 Classes of members or stockholders	NHCH HAS A SOLE MEMBER, WHICH IS THE QUEEN'S HEALTH SYSTEMS (QHS), A HAWAII NONPROFIT CORPORATION.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	QHS ELECTS ALL OF THE BOARD MEMBERS OF THE NHCH BOARD OF TRUSTEES.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders	CERTAIN MAJOR DECISIONS APPROVED BY THE NHCH 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 $1,000,000 FOR NHCH.
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 & 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 QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (NHCH) RETURN WAS MADE AVAILABLE TO EACH OF THE MEMBERS OF THE NHCH 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	NHCH'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND THE QHS' CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE ATTACHED TO THIS TAX RETURN, AS REQUIRED. NHCH 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: 172262, Related or Exempt Function Revenue: 172262, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part IX, Line 11g Other Fees	PURCHASED SERVICES - Total Expense: 5743256, Program Service Expense: 4305628, Management and General Expenses: 1437628, Fundraising Expenses: ; MEDICAL SERVICES - Total Expense: 7185094, Program Service Expense: 7185094, Management and General Expenses: , Fundraising Expenses: ; CONSULTING SERVICES - Total Expense: 127478, Program Service Expense: 69629, Management and General Expenses: 57849, Fundraising Expenses: ; OTHER SERVICES - Total Expense: 1965360, Program Service Expense: 652146, Management and General Expenses: 1313214, Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	CHANGE IN BENEFICIAL INTEREST - 789216; ROUNDING - -3; Total - 789213;
FORM 990, PART VI, LINE 12, 13 AND 14 APPROVED POLICIES	THE CONFLICT OF INTEREST, WHISTLEBLOWER AND DOCUMENT RETENTION POLICIES HAVE BEEN APPROVED BY QHS ON BEHALF OF THE NHCH BOARD OF TRUSTEES BUT HAVE NOT BEEN SEPARATELY APPROVED BY THE NHCH 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 ELECTED 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 QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL, A RELATED ORGANIZATION, THE QUEEN'S HEALTH SYSTEMS GOES THROUGH THE FOLLOWING PROCEDURES FOR DETERMINING THE CEO'S COMPENSATION. A COMMITTEE OF THE BOARD OF TRUSTEES CALLED THE COMPENSATION COMMITTEE MEETS REGULARLY TO REVIEW THE COMPENSATION OF ALL EXECUTIVES OF ALL COMPANIES WITHIN QHS. NHCH'S EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY FOR ITS PRESIDENT. 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
LUCY K HENRIQUES TRUST
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	996002291	SUPPORT	HI	501(c)(3)	Type III-FI	NA	false
PARKER RANCH FOUNDATION TRUST
66-1304 MAMALAHOA HIGHWAY	KAMUELA	HI	96743	996064620	PROPERTY MGMT	HI	501(c)(3)	Type I	NA	false
THE QUEEN'S HEALTH SYSTEMS
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990238120	ADMIN SVCS	HI	501(c)(3)	Type III-FI	NA	false
QUEEN EMMA LAND COMPANY
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990183769	SUPPORT SVCS	HI	501(c)(3)	Type I	QHS	Yes (true)
THE QUEEN'S MEDICAL CENTER
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990073524	MEDICAL SVCS	HI	501(c)(3)	3	QHS	Yes (true)
MOLOKAI GENERAL HOSPITAL
POBOX 408	KAUNAKAKAI	HI	96748	990251372	MEDICAL SVCS	HI	501(c)(3)	3	QHS	Yes (true)
QUEEN'S UNIVERSITY MEDICAL GROUP
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	880820406	MEDICAL SVCS	HI	501(c)(3)	10	QHS	Yes (true)

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Predominant Income TypePredominantIncomeTypeTxt
HAMAMATSUQUEEN'S PET IMAGING CENTER LLC
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	943266916	PET IMAGING	HI	NA	N/A
PRIMARY CARE PHYSICIAN ENTERPRISE LLC
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	834591861	MEDICAL SVCS	HI	NA	N/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
QUEEN'S DEVELOPMENT CORPORATION
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	990240109	DEVELOPMENT	HI	NA	C Corporation	Yes (true)
QUEEN'S INSURANCE EXCHANGE INC
1301 PUNCHBOWL STREET	HONOLULU	HI	96813	911913839	INSURANCE	HI	NA	C Corporation	Yes (true)
DIAGNOSTIC LABORATORY SERVICES INC
99-859 IWAIWA STREET	AIEA	HI	96701	990240499	MEDICAL LAB SVCS	HI	NA	C Corporation	Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (true)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (true)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
DIAGNOSTIC LABORATORY SERVICES INC
J	$190,642	FMV
THE QUEEN'S MEDICAL CENTER
M	$371,648	FMV