The Queen'S Medical Center

“Qmc has a sole member, which is the queen's health systems, a hawaii nonprofit corporation ("qhs").”

“Qhs elects all of the board members of the qmc board of trustees.”

“Certain major decisions approved by the qmc board of trustees must also be approved by qhs. Such decisions include: 1. A change to the purpose of the company; 2. A financing transaction in excess of $500,000; 3. A lease transaction that has a term that is longer than 3 years or has a rent obligation in excess of $1,000,000 over the lease term; 4. A transaction involving the sale, lease, disposition or hypothecation of real property; 5. Annual operational and capital budgets; 6. Strategic plans; 7. Merger or major acquisitions; 8. Creation of a new entity or joint venture; 9. Sale or disposition of all or substantially all of its assets; 10. Dissolution; 11. Amendment of bylaws; 12. Adoption, amendment or rescission of a board policy; 13. Capital expenditures in excess of $2,000,000 for qmc.”

“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 enterprise risk management and cybersecurity committee, which is comprised of members of the qhs board of trustees, was delegated the responsibility to review the returns prior to their filing. The returns were presented to the committee by management and by the independent public accounting firm that reviewed the returns. In addition, compensation related disclosures in the returns were reviewed by the chairperson of the compensation committee prior to filing the returns. Also, a copy of the qmc return was made available to each of the members of the qmc board of trustees prior to the returns being filed with the internal revenue service.”

“Qmc's governing documents are available upon request and the qhs' consolidated audited financial statements are attached to this tax return, as required. Qmc does not make the conflict of interest policy that it follows available to the public.”

“ALL OTHER REVENUE - Total Revenue: 15882377, Related or Exempt Function Revenue: 14941926, Unrelated Business Revenue: 940451, Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“Qmc abides by the conflict of interest, whistleblower and document retention policies that have been approved by qhs on behalf of the qmc board of trustees, but have not been separately approved by the qmc board. As such, lines 12, 13 and 14 have been checked 'no'.”

“All qhs companies are subject to a written conflict of interest policy. All trustees, officers, designated employees and contractors are required to complete an annual disclosure form. The designated employees are those selected by executives in the organization who identify those employees (typically manager level and above) who may be in a position to select or influence the selection of a vendor. Disclosures are summarized and maintained by each company's corporate secretary. The contracts management department and legal department have the conflict of interest summaries and check for conflicts of interest at the beginning of the contract process. Any conflict of interest involving a trustee is presented to the board of trustees. Any conflict of interest involving a disqualified person is subject to the process of establishing a rebuttable presumption of reasonableness. Any trustee with a conflict of interest is excused for the portion of the meeting where the subject matter is discussed and voted on.”

“A related organization, the queen's health systems, goes through the following procedures for determining the executive compensation. A committee of the board of trustees called the compensation committee meets regularly to review the compensation of all executives (vice president and above) and all physicians employed by all companies within qhs. All decisions regarding executive compensation are made in conformity with the procedures required to establish a rebuttable presumption of reasonableness. Any adjustment to compensation is subject to the process of annual performance reviews and comparison to comparable compensation data prepared by a nationally recognized independent compensation consultant. The most recent review took place in october 2024. Outside counsel assists with the review process and documents the decisions of the committee.”

“Established in 1859 by king kamehameha iv and queen emma, the queen's medical center (qmc) is the first hospital in the united states founded by royalty. Today, it is the largest private hospital in hawaii and the pacific basin. The queen's medical center has 505 acute care beds and 28 sub-acute care beds. With over 3,000 employees and over 1,200 physicians on staff (including physicians employed by qumg), it is also one of the state of hawaii's largest employers. As the leading medical referral center in hawaii and the pacific basin, qmc is widely known for its programs in cancer, cardiovascular disease, neuroscience, orthopedics, surgery, trauma, behavioral medicine and women's health. Qmc offers a comprehensive range of specialties, including cardiac diagnostics, gastroenterology, genetics, geriatrics, gynecology, neonatology, obstetrics and pulmonology. Qmc serves as the main trauma center in the pacific basin, ("trauma" is defined as a life-threatening injury or shock) and has been verified as a level i trauma center by the verification review committee (vrc), an ad hoc committee on trauma (cot) of the american college of surgeons. Qmc is home to a number of residency programs offered in conjunction with the john a burns school of medicine. Qmc is accredited by the joint commision (tjc). Qmc is also approved to participate in residency training by the accreditation council for graduate medical education (qcgme), and is a member of vha, a national cooperative of over 1,400 hospitals. Qmc supports native hawaiian health initiatives through many of its programs and services, particularly its native hawaiian health program (nhhp). The focus areas of nhhp include improvements in clinical outcomes, healthcare training, research, and access and outreach. Nhhp conducts ongoing assessment and development of qmc programs and services focused on native hawaiians, including specific clinical programs in areas such as cardiology, oncology, comprehensive weight management, medicine, neuroscience, and diabetes. Qmc collaborates and partners to provide healthcare training and education opportunities to native hawaiian students and those committed to serving native hawaiian communities from adolescence to graduate studies, such as, the ulu kukui project, which is a pre-college science education program at stevenson middle school to promote excellence in science education and the pursuit of biomedical careers by native hawaiians and pacific islanders. In addition, nhhp programs focus on quality improvement and increased access for native hawaiians to qmc and collaborate with the native hawaiian community in education, research, and community outreach. Through each of these areas of focus, nhhp works to provide a framework for the development, implementation and evaluation of clinical initiatives that aim to enhance the ola pono (well being) of native hawaiians. In addition to nhhp, many of qmc's program services described below provide benefits to native hawaiians, including components of charity care and uncompensated care provided to our patients. In january 2022, the queen's health care clinics were transferred from the queen's development corportaion (qdc) to qmc. In february 2022 queen's university medical group (qumg) was established. Qumg's purpose is to employ a multispecialty group of physicians, along with other health care providers and staff, to provide health care specialty services in a charitable manner for patients of qmc, mgh and qnhch and other health care providers within the communities served by qmc, mgh and qnhch. In april 2024 queen's acquired the former wahiawa general hospital. In may 2024, queen's medical center opened queen's medical center - wahiawa. The new location provides emergency department services, imaging and lab services. To support the queen's mission and to fulfill the tax exempt purpose as a charitable hospital, queen's provided the following community benefits, totaling approximately $186m on a sys”

“14. Queen's medical respite kalihi uka recovery home - the kalihi-uka recovery homes (kurh) offer homeless individuals a safe and welcomingplace to stay while going through substance abuse treatment. Residents are enrolled in outpatient behavioral health programs and participate in daily activities to help maintain their sobriety. For the year ended june 30, 2024 costs incurred for the program were $548,000. 15. Queen's care coalition (ke ku'una na'au) - the queen's care coalition pairs patients who have psychosocial issues with navigators who build trusting relationships, identify and bridge barriers to care and connect patients with existing support in the community. The navigator accompanies patients on visits to their primary care and specialty doctors; makes sure home health supplies are delivered; advocates for financial benefits; connects patients to community support and even helps find homeless patients housing. Ke ku`una na`au navigators serve native hawaiian patients admitted to hospital with chronic medical conditions, behavioral health problems, and/or psychosocial stressors. For the year ended june 30, 2024 costs incurred for the program were $511,000. 16. Health and wellness education - qmc provides health and wellness education to the community in an effort to promote healthy lifestyles. For the year ended june 30, 2024, the cost of providing health and wellness education was $315,000. 17. Native hawaiian health strategic plan (kahula ola) - qmc is in the process of implementing mission-related programs for the native hawaiian population served by qmc and affiliates. Expected outcomes include improvements in negative health behaviors or risk factors for native hawaiian patients, increase use of outpatient services, especially primary care, increase the number of hawaiians with dedicated primary care provider/home, improve patient satisfaction, increase the number of engaged organizations serving native hawaiians, establish support network of multidisciplinary organizations with shared goals, improve timely access to services, increase participation in culturally responsive learning, increase employee engagement and provider satisfaction and improve recruitment of providers. For the year ended june 30, 2024, the cost related to kahula ola was $236,000. 18. Vaccination clinics - in response covid-19 in the community, qmc ran a vaccination clinic for all eligible people to recive vaccinations and booster shots. In addition, qmc started a mobile vaccine clinic to provide vaccinations and booster shots to the community. Qmc incurred costs in excess of reimbursement of approximately $24,000 during the year ended june 30, 2024. 19. Telestroke program - queen's neuroscience institute provides state-of-the-art medical care to patients with neurological diseases through the integration of clinical excellence, education and research. Qmc incurred costs in excess of reimbursement and state grants of approximately $1.1m during the tax year ended june 30, 2024. 20. Programs that improve access to healthcare - qmc improves the community's access to healthcare by helping patients qualify for medicaid and other types of insurance. For the year ended june 30, 2024, these program costs totaled $1.9m. 21. Behavioral health - qmc provides inpatient and outpatient behavioral health services that are necessary and in certain instances, not generally available in the state of hawaii. The estimated cost of operations resulting from behavioral health services was $1.1m for the year ended june 30, 2024. 22. Mental health emergency workers program - mental health emergency workers (mhews) are lcsws, aprns and psyds certified by hi doh to provide 24/7 phone consultation to law enforcement officers responding to behavioral health crises on honolulu, kauai and maui counties. Mhews coach officers in techniques for crisis intervention, engage in real-time problem solving to support least-restrictive safety planning, and are authorized to initi”

“In may 2024, queen's medical center opened queen's medical center - wahiawa. The new location provides emergency department services, imaging and lab services.”

“Vendor payments are processed and paid by the queen's health systems (qhs) for all affiliates. As such, form 1099s were not issued by the queen's medical center (qmc) in 2023.”

“PURCHASED SERVICES - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 4269584, Fundraising Expenses: ; MEDICAL SERVICES - Total Expense: 55014736, Program Service Expense: 55014736, Management and General Expenses: , Fundraising Expenses: ; CONSULTING FEES - Total Expense: 1141286, Program Service Expense: 1093250, Management and General Expenses: 48036, Fundraising Expenses: ; OTHER SERVICES - Total Expense: 3846311, Program Service Expense: 3825872, Management and General Expenses: 20439, Fundraising Expenses: ;”

“Pension fas87 adjustments - -908026; change in interest in subsidiary - -2327902; net assets released from restriction - -2852256;”