Queen's North Hawai'i Community Hospital
Legal name: Queen's North Hawaii Community Hospital
Nonprofit profile at a glance
- EIN
- 990260423
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Kamuela, HI, USA
- Phone
- 8088814400
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Hospital, General
Reported finances
- Revenue
- $112,400,754
- Expenses
- $109,436,718
- Assets
- $217,805,811
- Liabilities
- $95,126,832
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- STEPHANY VAIOLETI (TRSUTEE/PRESIDENT)
Highest reported compensation
- JILL HOGGARD GREEN (TRUSTEE/CHAIR - PART YEAR): $1,759,879 total reported compensation
- JASON CHANG (TRUSTEE/CHAIR): $1,362,661 total reported compensation
- DARLENA CHADWICK RN (TRUSTEE): $935,561 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide easy access to high-quality, patient-centered care designed to help patients heal, treating the whole person (mind, body, and spirit) through a team approach. Community Benefit The Queen’s Health Systems’ Community Health Needs Assessment helps us tailor our services to the needs of the community and to give support where it will do the most good. Our Community Health Needs Assessment was conducted in partnership with Healthcare Association of Hawaii members to identify statewide health needs. A holistic approach included gathering extensive data about social, economic, and physical environments, health risks, community needs, disparities, and vulnerable populations. The process is thorough and sensitive, where we listen and respond as though it were a conversation between family members. Queen’s has been a part of the community for more than 165.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Other-operating. 99% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 71
- Accountability: 53
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.1%; rating input score 73
- Program expense ratio: 75%; rating input score 75
- Fundraising efficiency: $18.78 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 60%; rating input score 60; 16th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.6%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 1.99; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 1.5%; rating input score 64; 64th percentile among comparable filings
Growth
- Program expense growth: 7.2% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 6.7% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 4.1% per year; rating input score 100; 29th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 73.1% of revenue deployed · 75% of spending went to programs
- Governance: 6 of 10 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $82.1M in reported program spending
- Leadership: top reported pay $1.8M · 20 people listed · 0 of 6 pay-setting controls reported
- Consistency: 35 of 35 current checks pass
- Schedules: 9 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 12 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 56/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.