Nonprofit · EIN 99-0238120
THE QUEENS HEALTH SYSTEMS
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $255,434,067 | $225,321,101 | $30,112,966 | $2,661,961,641 | $2,321,414,800 | $340,546,841 |
| June 30, 2024 | 990 | $249,845,894 | $223,498,421 | $26,347,473 | $1,957,711,240 | $1,650,558,763 | $307,152,477 |
| June 30, 2023 | 990 | $257,853,402 | $200,511,575 | $57,341,827 | $1,572,596,268 | $1,295,885,972 | $276,710,296 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $299,246
- of which government grants
- $137,571
- Program service revenue
- $214,951,746
- Investment income
- $30,087,281
- Net gain from sales of assets
- $2,998,401
- Other revenue
- $10,095,794
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $8,607,623
- Other salaries and wages
- $89,286,053
- Salaries, compensation and benefits (total)
- $123,281,865
- Professional fundraising fees
- $0
- Legal fees
- $353,722
- Accounting fees
- $802,897
- Occupancy
- $8,878,915
- Travel
- $173,886
- Depreciation
- $12,091,758
- Program services (functional)
- $190,420,310
- Management and general (functional)
- $34,900,791
Balance sheet and other
- Total assets, start of year
- $1,957,711,240
- Total assets, end of year
- $2,661,961,641
- Total liabilities, end of year
- $2,321,414,800
- Net assets, end of year
- $340,546,841
- Land, buildings and equipment
- $44,752,574
- Publicly traded securities
- $83,343,962
- Net assets without donor restrictions
- $339,778,288
- Net assets with donor restrictions
- $768,553
- Gross unrelated business income
- $7,918
- Gross receipts
- $381,616,693
- Employees
- 1,008
- Volunteers
- 0
- Year formed
- 1985
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JILL HOGGARD GREEN | PRESIDENT/CEO - PART YEAR Trustee or director, Officer | 51 | $1,720,031 | $0 | $39,848 |
| JASON CHANG | PRESIDENT/CEO Trustee or director, Officer | 31 | $1,163,577 | $0 | $199,084 |
| WHITNEY LIMM MD | SENIOR VICE PRESIDENT Officer | 47 | $1,080,862 | $0 | $55,919 |
| DARLENA CHADWICK RN | EVP & QHS COO Officer | 39 | $783,875 | $0 | $151,686 |
| ERIC MARTINSON | VP / CIO Officer | 37 | $757,487 | $0 | $165,080 |
| KAZUMA NAKAGAWA MD | TRUSTEE Trustee or director | 2 | $0 | $785,524 | $63,638 |
| ROWENA TIMMS | EVP/CAO Highest-paid employee | 50 | $718,947 | $0 | $110,017 |
| JOHN NITAO | SECRETARY/GENERAL COUNSEL Officer | 51 | $626,552 | $0 | $154,189 |
| NADINE TENN SALLE MD | TRUSTEE Trustee or director | 1 | $0 | $679,229 | $55,768 |
| GERARD AKAKA MD | VP - NATIVE HAWAIIAN HEALTH Highest-paid employee | 50 | $650,475 | $0 | $64,910 |
| PAUL MCDOWELL | TREASURER / CFO - PART YEAR Officer | 17 | $567,396 | $0 | $140,553 |
| NALEEN ANDRADE | EVP - NATIVE HAWAIIAN HEALTH Highest-paid employee | 50 | $655,244 | $0 | $37,476 |
| TODD ALLEN MD | SR VP & CHIEF QUALITY OFFICER Highest-paid employee | 50 | $568,153 | $0 | $109,425 |
| MATTHEW ING MD | VP MEDICAL AFFAIRS & QMC CMO Highest-paid employee | 25 | $573,516 | $0 | $54,615 |
| Guy Nitta | TREASURER / CFO - PART YEAR Officer | 50 | $486,675 | $0 | $76,747 |
22 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JANICE KALANIHUIA | VICE PRESIDENT Officer | 1 | $403,321 | $0 | $71,261 |
| STEPHANY VAIOLETI | VICE PRESIDENT Officer | 1 | $335,643 | $0 | $52,276 |
| TIM PANKS | TREASURER / CFO Officer | 17 | $300,313 | $0 | $1,700 |
| CLINTON YEE | ASSISTANT TREASURER Officer | 10 | $233,957 | $0 | $56,139 |
| BLISS KANESHIRO MD | TRUSTEE Trustee or director | 2 | $0 | $236,137 | $26,090 |
| JENAI WALL | TRUSTEE/CHAIR - PART YEAR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| PATRICK CHING | TRUSTEE/CHAIR Trustee or director, Officer | 4 | $0 | $0 | $0 |
| A CATHERINE NGO | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CAMERON NEKOTA | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| DANIEL CHUN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JAN SULLIVAN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JIM YATES | TRUSTEE - PART YEAR Trustee or director | 1 | $0 | $0 | $0 |
| KAMANI KUALA'AU | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| KRISTI LEFFORGE | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| KYLE CHOCK | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| LYNN BABINGTON PHD | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| MARY G BOLAND DRPH RN | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MEREDITH CHING | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MICHAEL BRODERICK | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| ROBERT DEAN | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| SCOTT SEU | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| THOMAS PRISELAC | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 38 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JILL HOGGARD GREEN | PRESIDENT/CEO Trustee or director, Officer | 51 | $2,044,615 | $0 | $279,915 |
| WHITNEY LIMM MD | SENIOR VICE PRESIDENT Officer | 47 | $1,215,643 | $0 | $45,725 |
| JASON CHANG | EVP Officer | 50 | $893,262 | $0 | $141,888 |
| PAUL MCDOWELL | TREASURER / CFO Officer | 15 | $890,311 | $0 | $143,463 |
| ERIC MARTINSON | VP / CIO Officer | 37 | $876,178 | $0 | $149,062 |
| ROWENA TIMMS | EVP/CAO Highest-paid employee | 50 | $777,205 | $0 | $122,336 |
| KAZUMA NAKAGAWA MD | TRUSTEE Trustee or director | 3 | $0 | $839,747 | $48,563 |
| JOHN NITAO | SECRETARY/GENERAL COUNSEL Officer | 51 | $725,577 | $0 | $139,617 |
| NALEEN ANDRADE | EVP - NATIVE HAWAIIAN HEALTH Highest-paid employee | 50 | $821,075 | $0 | $35,661 |
| TODD ALLEN MD | SR VP & CHIEF QUALITY OFFICER Highest-paid employee | 50 | $657,506 | $0 | $103,765 |
| DARLENA CHADWICK RN | EVP & QHS COO Officer | 38 | $624,414 | $0 | $98,607 |
| GERARD AKAKA MD | VP - NATIVE HAWAIIAN HEALTH Highest-paid employee | 50 | $659,984 | $0 | $55,471 |
| MATTHEW ING MD | VP MEDICAL AFFAIRS & QMC CMO Highest-paid employee | 25 | $569,487 | $0 | $60,315 |
| CYNTHIA KAMIKAWA | VICE PRESIDENT - PART YEAR Officer | 1 | $583,183 | $0 | $44,093 |
| NADINE TENN SALLE MD | TRUSTEE Trustee or director | 3 | $0 | $564,309 | $49,683 |
| KATHLEEN MAH MD | TRUSTEE - PART YEAR Trustee or director | 3 | $0 | $404,621 | $51,441 |
| JANICE KALANIHUIA | VICE PRESIDENT Officer | 1 | $392,827 | $0 | $47,447 |
| BLISS KANESHIRO MD | TRUSTEE Trustee or director | 1 | $0 | $297,682 | $3,180 |
| CLINTON YEE | ASSISTANT TREASURER Officer | 10 | $235,985 | $0 | $48,182 |
| STEPHANY VAIOLETI | VICE PRESIDENT Officer | 1 | $75,055 | $0 | $5,214 |
| JENAI WALL | TRUSTEE/CHAIR Trustee or director, Officer | 6 | $0 | $0 | $0 |
| A CATHERINE NGO | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| ALLEN UYEDA | TRUSTEE - PART YEAR Trustee or director | 3 | $0 | $0 | $0 |
| CAMERON NEKOTA | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| JIM YATES | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| KAMANI KUALA'AU | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| KEAWE KAHOLOKULA PHD | TRUSTEE - PART YEAR Trustee or director | 2 | $0 | $0 | $0 |
| KRISTI LEFFORGE | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| KYLE CHOCK | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MARY G BOLAND DRPH RN | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MEREDITH CHING | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MICHAEL BRODERICK | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| PATRICK CHING | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| ROBERT DEAN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| SCOTT SEU | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| SHAWN MALIA KAKA'IAUPUNI PHD | TRUSTEE - PART YEAR Trustee or director | 2 | $0 | $0 | $0 |
| SUSAN YAMADA | TRUSTEE - PART YEAR Trustee or director | 2 | $0 | $0 | $0 |
| THOMAS PRISELAC | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 42 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JILL HOGGARD GREEN | PRESIDENT/CEO Trustee or director, Officer | 31 | $1,709,743 | $0 | $284,902 |
| WHITNEY LIMM MD | SENIOR VICE PRESIDENT Officer | 47 | $1,218,267 | $0 | $61,755 |
| JASON CHANG | COO - PART YEAR, EVP Officer | 23 | $0 | $951,232 | $131,335 |
| PAUL MCDOWELL | TREASURER/CFO Officer | 15 | $842,247 | $0 | $128,759 |
| ERIC MARTINSON | VP/CIO Officer | 37 | $836,082 | $0 | $129,398 |
| KAZUMA NAKAGAWA MD | TRUSTEE Trustee or director | 3 | $0 | $849,557 | $24,783 |
| ROWENA BUFFET TIMMS | EVP/CAO Highest-paid employee | 50 | $743,241 | $0 | $117,997 |
| JOHN NITAO | SECRETARY/GENERAL COUNSEL Officer | 51 | $688,209 | $0 | $111,936 |
| TODD ALLEN MD | SR VP & CHIEF QUALITY OFFICER Highest-paid employee | 50 | $633,696 | $0 | $90,015 |
| GERARD AKAKA | VP - NATIVE HAWAII AFFAIRS Highest-paid employee | 50 | $633,556 | $0 | $61,457 |
| BERNADETTE MERLINO | VP - AMBULATORY SERVICES Highest-paid employee | 50 | $622,790 | $0 | $53,529 |
| CYNTHIA KAMIKAWA | VICE PRESIDENT Officer | 1 | $563,181 | $0 | $48,453 |
| NALEEN ANDRADE | EVP - NATIVE HAWAIIAN HEALTH Highest-paid employee | 50 | $588,437 | $0 | $8,473 |
| DARLENA CHADWICK RN | EVP & QHS COO Officer | 41 | $0 | $486,471 | $67,786 |
| JANICE KALANIHUIA | VICE PRESIDENT Officer | 1 | $376,082 | $0 | $59,886 |
| MICHEL RICCIONI | FORMER OFFICER Former | 0 | $376,796 | $0 | $0 |
| NADINE TENN SALLE MD | TRUSTEE Trustee or director | 3 | $0 | $337,610 | $5,122 |
| SHARLENE TSUDA | FORMER OFFICER Former | 0 | $285,577 | $0 | $6,974 |
| CLINTON YEE | ASSISTANT TREASURER Officer | 10 | $230,971 | $0 | $44,261 |
| KATHLEEN MAH MD | TRUSTEE Trustee or director | 3 | $0 | $190,402 | $22,047 |
| PATRICK CHING | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| KYLE CHOCK | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| PETER HALFORD MD | TRUSTEE - PART YEAR Trustee or director | 1 | $0 | $0 | $0 |
| KEAWE KAHOLOKULA PHD | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| KAMANI KUALA'AU | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| KRISTI LEFFORGE | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| ROBERT MOMSEN | TRUSTEE - part year Trustee or director | 1 | $0 | $0 | $0 |
| CAMERON NEKOTA | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| THOMAS PRISELAC | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| ALLEN UYEDA | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| JENAI WALL | TRUSTEE/CHAIR Trustee or director, Officer | 6 | $0 | $0 | $0 |
| C SCOTT WO PHD | TRUSTEE - PART YEAR Trustee or director | 2 | $0 | $0 | $0 |
| JIM YATES | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| GARY CAUFIELD | TRUSTEE - PART YEAR Trustee or director | 2 | $0 | $0 | $0 |
| SHAWN MALIA KAKA'IAUPUNI PHD | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| A CATHERINE NGO | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| SUSAN YAMADA | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MARY G BOLAND DRPH RN | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MICHAEL BRODERICK | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MEREDITH CHING | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| SCOTT SEU | trustee Trustee or director | 2 | $0 | $0 | $0 |
| ROBERT DEAN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1301 PUNCHBOWL ST, HONOLULU, HI 96813-2413
- In care of
- % CLINTON YEE
- Principal officer (990 for 2024)
- JASON CHANG, 1301 PUNCHBOWL STREET, HONOLULU, HI 96813
- Signed the 990
- TIM PANKS, TREASURER
- Phone
- (808) 538-9011
- Website
- WWW.QUEENS.ORG
- Return prepared by
- ERNST & YOUNG US LLP
Mission
TO SUPPORT, PROMOTE AND MAINTAIN THE SUBSIDIARY AND AFFILIATE CORPORATIONS OF THE QUEEN'S HEALTH SYSTEMS AND TO PROMOTE, SUPERVISE, AND OTHERWISE CONTRIBUTE TO HEALTHCARE RELATED ACTIVITIES.
Program accomplishments
- THE QUEEN'S HEALTH SYSTEMS ('QHS') IS THE PARENT COMPANY OF THE QUEEN'S MEDICAL CENTER ('QMC'), QUEEN EMMA LAND COMPANY ('QEL'), QUEEN'S DEVELOPMENT CORPORATION ('QDC'), MOLOKAI GENERAL HOSPITAL ('MGH'), QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL ('NHCH'), QUEEN'S UNIVERSITY MEDICAL GROUP ('QUMG') AND VARIOUS OTHER HEALTHCARE RELATED ENTITIES (COLLECTIVELY REFERRED TO AS 'QUEEN'S'). SEE SCHEDULE O FOR MORE INFORMATION.Expenses $190,420,310 · revenue $223,899,938
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0238120
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1985
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E60)
- Assets (IRS master file)
- $2,661,961,641
- Income (IRS master file)
- $381,616,693
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $255,434,067 | $225,321,101 | $2,661,961,641 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $249,845,894 | $223,498,421 | $1,957,711,240 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $257,853,402 | $200,511,575 | $1,572,596,268 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $276,839,616 | $193,407,560 | $1,268,219,966 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0238120).
Questions about THE QUEENS HEALTH SYSTEMS
- What is the EIN of THE QUEENS HEALTH SYSTEMS?
- The employer identification number (EIN) of THE QUEENS HEALTH SYSTEMS is 99-0238120.
- Is THE QUEENS HEALTH SYSTEMS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to THE QUEENS HEALTH SYSTEMS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does THE QUEENS HEALTH SYSTEMS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE QUEENS HEALTH SYSTEMS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE QUEENS HEALTH SYSTEMS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of THE QUEENS HEALTH SYSTEMS?
- The 990 for the year ended June 30, 2025 names JASON CHANG.
- Who are the officers and directors of THE QUEENS HEALTH SYSTEMS?
- The 990 for the year ended June 30, 2025 lists 37 people; 17 received compensation from the organization, the highest $1,720,031 (JILL HOGGARD GREEN, PRESIDENT/CEO - PART YEAR).
- How much revenue does THE QUEENS HEALTH SYSTEMS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $255,434,067, expenses of $225,321,101 and total assets of $2,661,961,641 at year end.
Other nonprofits in HONOLULU
- THE QUEENS MEDICAL CENTER EIN 99-0073524 · last filed 990 for 2025
- QUEEN EMMA LAND COMPANY EIN 99-0183769 · last filed 990 for 2025
- KAPIOLANI MEDICAL SPECIALISTS EIN 99-0322406 · last filed 990 for 2025
- HAWAII PACIFIC HEALTH EIN 99-0246363 · last filed 990 for 2025
- KUAKINI MEDICAL CENTER EIN 99-0074139 · last filed 990 for 2025
- QUEENS UNIVERSITY MEDICAL GROUP EIN 88-0820406 · last filed 990 for 2025
- KAUAI MEDICAL CLINIC EIN 99-0326099 · last filed 990 for 2025
- REHABILITATION HOSPITAL OF THE PACIFIC EIN 51-0160156 · last filed 990 for 2025