Wahiawa General Hospital

“Wahiawa general hospital delegated control over management duties to community hospital consulting ("chc"). Chc provided an interim ceo to oversee all operations of the hospital for the year ended june 30, 2024. The interim ceo provided by chc for the year ended june 30, 2024 was brian cunningham.”

“Members and rights wahiawa hospital association is a sole member of wahiawa general hospital.”

“Description of classes of members and decisions requiring approval - wahiawa hospital association, as sole member, annually elects the board of directors of wahiawa general hospital.”

“See explanation for line 7a above.”

“Process used by management and/or governing body to review 990 - the form 990 will be presented to the board of directors before filing with the irs.”

“Description of process to monitor transaction of conflict of interest - board members complete the conflict of interest form annually and submit it to administration. Any conflicts are disclosed to the board.”

“Process used to determine compensation community hospital corporation ("chc") provides an onsite ceo to oversee all operations of the hospital. Ceo salary is reviewed by chc and the board executive committee and documented in the minutes. It is through a contractual relationship and is compared to other similar ceo healthcare salaries and wages.”

“Availability of governing documents, conflict of interest policy & financial statements to the general public - the financial statements and conflict of interest policy is available upon request. Governing documents are not available at this time.”

“Agency pt care: program service expenses 1,261,726. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,261,726. Professional fees - physicians: program service expenses 1,888,757. Management and general expenses 60,800. Fundraising expenses 0. Total expenses 1,949,557. Professional fees - consulting: program service expenses 79,472. Management and general expenses 515,587. Fundraising expenses 0. Total expenses 595,059. Food services: program service expenses 143,242. Management and general expenses 3,001. Fundraising expenses 0. Total expenses 146,243. Other purchased services: program service expenses 101,137. Management and general expenses 124,972. Fundraising expenses 0. Total expenses 226,109. Laundry services: program service expenses 165,372. Management and general expenses 0. Fundraising expenses 0. Total expenses 165,372. Messenger services: program service expenses 550. Management and general expenses 0. Fundraising expenses 0. Total expenses 550. Security services: program service expenses 158. Management and general expenses 304,311. Fundraising expenses 0. Total expenses 304,469. Transcription services: program service expenses 0. Management and general expenses 1,239. Fundraising expenses 0. Total expenses 1,239. Bank fees: program service expenses 0. Management and general expenses 40,243. Fundraising expenses 0. Total expenses 40,243. Patient financial services: program service expenses 0. Management and general expenses 27,307. Fundraising expenses 0. Total expenses 27,307. General services: program service expenses 0. Management and general expenses 1,155. Fundraising expenses 0. Total expenses 1,155. Software services: program service expenses 0. Management and general expenses 617,650. Fundraising expenses 0. Total expenses 617,650. Ltc: program service expenses -940,354. Management and general expenses 0. Fundraising expenses 0. Total expenses -940,354. Lab services: program service expenses 198,682. Management and general expenses 0. Fundraising expenses 0. Total expenses 198,682. Audit coding: program service expenses 0. Management and general expenses 1,646. Fundraising expenses 0. Total expenses 1,646.”

“Liquidating adjustment 4,757,635.”

“Wahiawa general hospital ("hospital") was formed by the wahiawa hospital association ("association") in 1989 to own, manage and operate its hospital-based healthcare services the association is the sole member of the hospital. The hospital established wahiawa hospital foundation ("foundation") in 2000 to support fund raising, charitable, educational and scientific activities for the hospital. The hospital is the sole member of the foundation. The hospital has faced long-standing financial challenges for a decade or more and has pursued various opportunities to become part of a larger hospital organization to fulfill the hospital's mission to provide quality healthcare to the central oahu and north shore communities. As a result, effective october 27, 2023, the hospital and association entered into a purchase and sale agreement to sell certain land, building, furniture, equipment and inventory of the hospital and skilled nursing facility to the queen's health systems (qhs), a 501(c)(3). The sales price exceeds the carrying value of the assets and the closing date and the sale closed on april 2, 2024. Effective december 20, 2023, the hospital and association's board approved a plan to begin winding down the operations of the hospital upon completion of the sale of certain land, building, furniture, equipment and inventory to the qhs. The board of directors of the hospital determined that after winding up the remaining business affairs of the hospital, the hospital would be dissolved. Articles of dissolution were subsequently filed with the state of hawaii for the hospital and the entity is shown as dissolved as of june 28, 2024. On february 7, 2024, the foundation's board of directors determined that with the dissolution of the hospital, the purpose of the foundation will have been fulfilled and completed, and that the foundation should be dissolved. On april 3, 2024, the foundation's board adopted the final resolution to dissolve the foundation and articles of dissolution were subsequently filed with the state of hawaii and the entity is shown as dissolved as of may 16, 2024. Part of the foundation's assets included cooksey trust assets which called for the successor hospital in wahiawa to become the beneficiary of the trust in the event that the hospital ceased to operate. The promissory notes outstanding, reflecting the obligations of the hospital to pay the foundation, were assigned to qhs upon dissolution. According to the board's resolution, the remaining assets of the foundation after payment of all outstanding debts and obligations would be donated and distributed to the hospital. The association plans to continue on with its operations to the best of its ability. Historically, the accounting personnel of the hospital had taken care of the accounting for the foundation and association. Upon the hospital's dissolution and sale of substantially all assets to qhs, the accounting personnel moved on to different jobs after wrapping up as much as they could of the books and are no longer working with any of the entities. As the entity has dissolved, there is a substantial lack of information available, and the return was completed with as much information as possible. The organization has made its best efforts to comply with tax laws based upon the information available at the time of filing. Rather than file a delinquent tax return, the organization and tax professionals made their best efforts to determine the proper tax treatment and reporting of various items based on the organization's audited financials.”