Velarion Records

Short-term acute care hospital · Kamuela, Hawaii · 33 beds · CMS certification number 120028

Queens North Hawaii Community Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 16, 2025. 30 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$109.5M
$109,521,896 · G-3 line 3
Operating expenses
$109.4M
$109,432,694 · G-3 line 4
Result from patient care
$89K
$89,202 · G-3 line 5
Margin on patient care
0.1%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $6.8M in its first year on file (1996) to $109.5M in 2025.
  • Its result from patient care: −$1.1M (2023), $999K (2024), $89K (2025).
  • None of the 5 short-term acute care hospital peers below with a margin on file reports a gain on patient care for fiscal year 2025.
  • Medicaid paid for 29.2% of its inpatient days and Medicare for 23.9%.
  • THE QUEEN'S HEALTH SYSTEMS holds 100% of it, on its Medicare enrollment.

Every statement is drawn from figures on this page; nothing is estimated.

30 years of filings

Net patient revenue against operating expenses, each year as filed.

Net patient revenueOperating expenses
1996
settled with audit
$6.8M
$11.0M
1997
settled
$16.1M
$20.0M
1998
settled with audit
$20.6M
$22.7M
1999
settled
$22.4M
$25.8M
2000
reopened
$23.8M
$27.7M
2001
reopened
$26.5M
$30.9M
2002
reopened
$28.3M
$31.4M
2003
reopened
$29.8M
$34.1M
2004
settled
$33.8M
$39.6M
2005
reopened
$34.3M
$41.2M
2006
settled
$39.9M
$44.7M
2007
reopened
$38.3M
$45.6M
2008
settled
$38.0M
$49.2M
2009
reopened
$41.0M
$47.3M
2010
reopened
$39.5M
$46.0M
2011
reopened
$45.0M
$50.7M
2012
settled
$47.1M
$81.5M
2013
reopened
$45.6M
$60.7M
2014
settled
$28.4M
$28.0M
2015
reopened
$57.1M
$59.1M
2016
settled
$60.7M
$71.7M
2017
settled
$59.8M
$85.0M
2018
settled with audit
$62.1M
$71.8M
2019
settled
$69.4M
$72.2M
2020
settled
$72.9M
$80.0M
2021
settled
$80.1M
$85.1M
2022
settled
$84.5M
$89.0M
2023
settled
$93.8M
$94.9M
2024
settled
$102.4M
$101.4M
2025
as submitted
$109.5M
$109.4M

Beside its peers

Hospitals of the same type (short-term acute care hospital), nearest in size, from Hawaii first; each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Queens North Hawaii Community Hospital33$109,521,896$109,432,6940.1%
Adventist Health Castle, Kailua142$241,780,702$284,123,757−17.5%
Kona Hospital, Kealakekua83$118,324,206$163,449,230−38.1%
Pali Momi Medical Center, Aiea118$349,444,796$357,512,624−2.3%
Straub Benioff Medical Center, Honolulu159$590,299,965$631,548,700−7.0%
Wilcox Medical Center, Lihue72$156,324,882$170,619,215−9.1%

Patients and payers

Discharges
1,899
S-3 line 14, col 15
Inpatient days
6,841
S-3 line 14, col 8
Beds in use, on an average day
18.8
days ÷ days in year
Occupancy
56.8%
days ÷ bed days
Medicare share of days
23.9%
S-3 cols 6 ÷ 8
Medicaid share of days
29.2%
S-3 cols 7 ÷ 8

Who owns it

  • THE QUEEN'S HEALTH SYSTEMS100%

Related organizations on its own cost report: QUEENS HEALTH, healthcare; QHS DIAG LAB SV (90%).

Other hospitals with the same owner: The Queens Medical Center (HI), Molokai General Hospital (HI).

Type of control on its cost report: voluntary nonprofit, other.

Owners of 5% or more, from CMS’s hospital ownership file (Medicare enrollment, October 1, 2026).

Community benefit, as filed

From IRS Form 990 Schedule H, Part I, filed by QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (employer identification number 990260423) for tax year 2022. The return lists this hospital as its one hospital facility.

FigureAs filedWhere it comes from
Total community benefit expense (line 7k)$7,578,905IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$17,172IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$7,561,733IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$7,578,905IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.0799IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202421309349305262. The IRS archive it was read from.

Executive and director compensation, as filed

From IRS Form 990 Part VII, Section A, filed by QUEEN'S NORTH HAWAII COMMUNITY HOSPITAL (employer identification number 990260423) for tax year 2022. The return lists this hospital as its one hospital facility.

NameTitleRoleReportable comp, from this organizationReportable comp, from related organizationsOther compensation
CARROL MARTINNURSEHighest-compensated employee$160,206$0$13,059
CYNTHIA KAMIKAWAPRESIDENT/TRUSTEETrustee/director, Officer$0$563,181$48,453
JASON CHANGTRUSTEETrustee/director$0$951,232$131,335
JENAI WALLTRUSTEETrustee/director$0$0$0
JILL HOGGARD GREENTRUSTEE/CHAIRTrustee/director, Officer$0$1,709,743$284,902
KAHU BILLY MITCHELLTRUSTEETrustee/director$0$0$0
KYLE CHOCKTRUSTEETrustee/director$0$0$0
MARY OHIADIRECTOR - QUALITY & RISKHighest-compensated employee$165,871$0$21,807
MONEY ATWALTREASUREROfficer$0$227,419$31,763
NEIL KUYPERTRUSTEETrustee/director$0$0$0
RICHARD LEVY PHDTRUSTEETrustee/director$0$0$0
ROBERT DEANTRUSTEETrustee/director$0$0$0
ROBERT HASTINGS IITRUSTEETrustee/director$0$0$0
ROBERT MOMSENTRUSTEE - PART YEARTrustee/director$0$0$0
SHARIANN GONSALVESSECRETARYOfficer$70,600$0$8,443
SHARLENE TSUDAFORMER OFFICERFormer$0$285,577$6,974
TONI KALAULIDIRECTOR OF NURSINGHighest-compensated employee$188,173$0$13,627
WAYNE HIGAKIASST ADMIN, FUND DEV & SUP SVCHighest-compensated employee$177,315$0$13,375
YOWANDA GRAHAM-CORTEZDIRECTOR - AMBULATORYHighest-compensated employee$161,166$0$21,608

E-file object id 202421309349305262. The IRS archive it was read from.

Follow this hospital, free

We send this record now and tell you when it files again.

More short-term acute care hospitals in Hawaii

From the publisher of Velarion Records

Velarion Intel

Independent Decision-Grade Intelligence

Compensation and corporate governance intelligence for advisors, investors and companies. Executive and board pay for public companies, benchmarked against peers.

See what Intel shows

Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 120028. Patients and payers: worksheet S-3 Part I of the same filing. Ownership: CMS Hospital All Owners and Hospital Enrollments.

How this page was built: the CMS Medicare cost report, file HOSP10FY2024.ZIP, read December 16, 2025.