2026-05-14T09:05:13+00:00 2025-06-30 346565596 ERNST & YOUNG US LLP 370 17th Street DENVER CO 80202 990 2024-07-01 990260423 QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL QUEE 8088814400 67-1125 MAMALAHOA HIGHWAY KAMUELA HI 967438496 STEPHANY VAIOLETI PRESIDENT 8088814400 2026-05-14 true true Andrew Jameson P01894820 7209314000 2026-05-07 2024 2025-03-06 01:10:19Z STEPHANY VAIOLETI 67-1125 MAMALAHOA HIGHWAY KAMUELA HI 967438496 112400754 false X https://www.queens.org/locations/hospitals/north-hawaii/ X 1989 HI ACUTE CARE HOSPITAL WITH THE MISSION TO IMPROVE HEALTH AND WELLNESS OF THE PEOPLE OF NORTH HAWAII. 10 6 489 48 73445 68450 2197723 749295 102652050 109735547 258491 4314 1123975 1911598 106232239 112400754 0 0 45960195 51744376 0 39888 55472462 57692342 101432657 109436718 4799582 2964036 211541500 217805811 92616991 95126832 118924509 122678979 ACUTE CARE HOSPITAL WITH THE MISSION TO IMPROVE HEALTH AND WELLNESS OF THE PEOPLE OF NORTH HAWAII. false false 82124326 0 110869047 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. 82124326 true true false true false false false false false true true false false true true true false true false false false false false false false false true true false false true false false false false false false false false false false true false false false false true true true false false true 0 0 489 true true true false false false false false false false false false false false X 10 6 false false false false true true true true true false false false true false false false false false false false true false X MONEY ATWAL 8088814400 67-1125 MAMALAHOA HIGHWAY KAMUELA HI 967438496 JASON CHANG TRUSTEE/CHAIR 3.0 62.0 X X 0 1163577 199084 JILL HOGGARD GREEN TRUSTEE/CHAIR - PART YEAR 3.0 62.0 X X 0 1720031 39848 STEPHANY VAIOLETI TRSUTEE/PRESIDENT 54.0 1.0 X X 0 335643 52276 DARLENA CHADWICK RN TRUSTEE 1.0 54.0 X 0 783875 151686 JENAI WALL TRUSTEE - PART YEAR 1.0 4.0 X 0 0 0 KAHU BILLY MITCHELL TRUSTEE 1.0 0 X 0 0 0 KYLE CHOCK TRUSTEE 1.0 3.0 X 0 0 0 NEIL KUYPER TRUSTEE - PART YEAR 1.0 0 X 0 0 0 PATRICK CHING TRUSTEE 1.0 6.0 X 0 0 0 RICHARD LEVY PHD TRUSTEE 1.0 0 X 0 0 0 ROBERT DEAN TRUSTEE 1.0 3.0 X 0 0 0 ROBERT HASTINGS II TRUSTEE 1.0 0 X 0 0 0 TODD ALLEN MD TRUSTEE 1.0 50.0 X 0 568153 109425 MONEY ATWAL TREASURER 45.0 10.0 X 0 232261 39559 SHARIANN GONSALVES SECRETARY 40.0 0 X 74418 0 9912 CHRISTINA LUNG NURSE MANAGER 40.0 0 X 169315 0 14955 JENNIFER KRATZER NURSE MIDWIFE 40.0 0 X 177239 0 29162 MARY OHIA DIR - QUALITY & RISK 40.0 0 X 176025 0 32265 TONI KALAULI DIR - INPATIENT SVCS 40.0 0 X 196386 0 25005 TRAVIS CASTLE MGR - PHARMACY 40.0 0 X 177102 0 16082 970485 4803540 719259 103 false true false 0 90915 658380 59798 749295 PATIENT SERVICE REVENUE 622110 103628548 103628548 STATE OF HI SUSTAINABILITY 900099 5893348 5893348 INTERCOMPANY INCOME 561000 213651 213651 0 0 0 0 109735547 3241 73445 -70204 415134 0 415134 0 415134 415134 1073 0 1073 0 1073 1073 USE TAX REFUND 900099 729785 729785 VENDING MACHINE/CAFETERIA 900099 362964 362964 REBATES 900099 231453 231453 172262 172262 0 0 1496464 112400754 110869047 73445 708967 X 76465 76465 42805714 36413639 6361552 30523 1277956 1219763 57275 918 4938306 3451840 1480868 5598 2645935 2174058 469638 2239 64231 64231 34721 34721 9551 9551 26 26 15021188 12212497 2808691 0 33259 1556 31703 931962 655212 276255 495 287662 94086 193576 3667713 691298 2976415 320266 279929 40337 115399 47862 67537 695749 695749 6213021 6082552 130469 1572678 1572678 SUPPLIES 16643159 16459111 184048 INTERCOMPANY CHARGES 9142852 9142852 UBI TAX 4000 4000 PROVIDER TAX 2194842 2194842 740063 146081 593867 115 109436718 82124326 27272504 39888 -157239 192386 0 0 2171684 2736983 12284292 14945108 0 0 0 0 2086741 1898982 882844 911571 131078854 68440231 65906430 62638623 991616 298580 0 0 127375132 134183578 211541500 217805811 9667395 12940082 0 0 0 51533916 51593677 31415680 30593073 92616991 95126832 X -5958022 -1452727 124882531 124131706 118924509 122678979 211541500 217805811 X 2964036 1221 789213 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 9551 9551 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY LOBBYING EXPENSES ARE THE PORTION OF DUES PAID TO HEALTHCARE ASSOCIATIONS ALLOCATED TO LOBBYING ACTIVITIES. 4783851 380740 202159 49815 4912617 4488859 544342 204515 44835 4783851 4812238 -141641 150716 31022 4488859 4790211 239949 192494 25428 4812238 4129637 860882 177845 22463 4790211 0.0 1.0 0.0 true true true 12210000 12210000 73127030 32543531 40583499 1189885 629135 560750 42235791 35267565 6968226 2316148 2316148 62638623 NEW MARKET TAX CREDIT FEE RESERVE 967000 EQUITY IN PARKER RANCH FDN TRUST 111765125 INVESTMENT IN LIBERTY DIALYSIS 42106 BENEFICIAL INTERESTS 4912613 CONTRIBUTED USE OF LAND 6178812 DUE FROM AFFILIATES 9665512 ROU ASSETS 334865 OTHER RECEIVABLES 317545 134183578 Federal Income Taxes LEASE LIABILITY 373967 GENERAL & PROFESSIONAL TAIL LIABILITY 41742 DUE TO GOVERNMENT PROGRAMS 403465 DUE TO AFFILIATES 26336801 INTERCOMPANY - TAX EXEMPT BOND LIABILITY 3437098 30593073 X 0 0 0 0 0 0 0 0 0 0 0 0 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. true true X true X 250 true X 68352 68352 0.00062 19923500 16298315 3625185 0.03313 0 0.0 0 0 19991852 16298315 3693537 0.03375 0 0.0 0 0.0 196718 2421842 0 0.0 0 0.0 0 0.0 0 0 196718 2421842 0 0.0 0 0 20188570 18720157 3693537 0.03375 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0 0 0 0.0 true 3715751 276813 17446933 17992361 -545428 X true true 1 1 QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL 67-1125 MAMALAHOA HIGHWAY KAMUELA HI 967438496 https://www.queens.org/locations/hospitals/north-hawaii/ 39-H X X X NORTH HAWAII MEDICAL GROUP AND KOHALA HOME HEALTH AGENCY QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL 1 false false true X X X X X X X X X 24 true true true true X https://www.queens.org/about/community-benefit-qhs/ X true 24 true https://www.queens.org/about/community-benefit-qhs/ false true X 250.0 400.0 X X X X X X true true X X X X true X https://www.queens.org/financial-resources/ X https://www.queens.org/financial-resources/ X https://www.queens.org/financial-resources/ X X X X X X X true X false X X X X true X false false 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. 2 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 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. X true true true false false false false false false true false JASON CHANG TRUSTEE/CHAIR 0 1162864 0 0 0 713 0 170874 0 28210 0 1362661 0 0 JILL HOGGARD GREEN TRUSTEE/CHAIR - PART YEAR 0 935157 0 0 0 784874 0 27600 0 12248 0 1759879 0 0 STEPHANY VAIOLETI TRSUTEE/PRESIDENT 0 311380 0 22636 0 1627 0 20867 0 31409 0 387919 0 0 DARLENA CHADWICK RN TRUSTEE 0 661355 0 0 0 122520 0 131283 0 20403 0 935561 0 0 TODD ALLEN MD TRUSTEE 0 434965 0 0 0 133188 0 78005 0 31420 0 677578 0 0 MONEY ATWAL TREASURER 0 216564 0 14620 0 1077 0 20691 0 18868 0 271820 0 0 TRAVIS CASTLE MGR - PHARMACY 162813 0 7660 0 6629 0 6231 0 9851 0 193184 0 0 0 TONI KALAULI DIR - INPATIENT SVCS 183082 0 12410 0 894 0 5972 0 19033 0 221391 0 0 0 JENNIFER KRATZER NURSE MIDWIFE 170179 0 6690 0 370 0 1236 0 27926 0 206401 0 0 0 CHRISTINA LUNG NURSE MANAGER 161394 0 7590 0 331 0 5109 0 9846 0 184270 0 0 0 MARY OHIA DIR - QUALITY & RISK 160810 0 10950 0 4265 0 12315 0 19950 0 208290 0 0 0 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. X 2480 Market value 2 57318 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - NUMBER OF CONTRIBUTIONS RECEIVED Clothing and household goods - NUMBER OF CONTRIBUTIONS 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. 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