WESTBROOK HEALTH SERVICES INC

EIN: 550484662 501(c)(3) 501(c)(3) Corporation

2121 7TH STREET, PARKERSBURG, WV, 26101

Total Revenue
$34,964,398
Total Expenses
$32,705,950
Total Assets
$21,503,763
Net Assets
$18,091,564

Tuckman-Chang Vulnerability Assessment

Research-Based

Academic framework for nonprofit financial sustainability (Tuckman & Chang, 1991)

Equity Deficiency
0.55
✓ Strong — 6+ mo. reserves
Revenue Concentration
0.52
~ Moderate
Admin Flexibility
0.0%
⚠ Too Lean — No room to cut
Operating Sustainability
6.5%
✓ Healthy — Sustainable
Overall Vulnerability Assessment
Based on 4 vulnerability indicators
~ MODERATE
1/4 flag
Equity deficiency (<0.25) ✓ Pass
Revenue concentration (>0.60) ✓ Pass
Admin too lean (<10%) 🚩 Flagged
Operating deficit (<0%) ✓ Pass

About: The Tuckman-Chang framework identifies four key indicators of financial vulnerability. 0 flags = low risk, 1–2 = moderate risk, 3–4 = high risk. Validated across thousands of nonprofits since 1991.

Learn more about the Tuckman-Chang methodology →

Financial Trends

Organization Details

Formation Year
1967
Legal Domicile
WV
Principal Officer
KEVIN TRIPPETT
Phone
3044851721
Tax Period
July 2024 - June 2025

WESTBROOK HEALTH SERVICES INC is a 501(c)(3) with EIN 550484662, based in 2121 7TH STREET, PARKERSBURG, WV, 26101. Founded in 1967, the organization files IRS Form 990 and reported its most recent data for fiscal year 2024. In that period, it reported $34,964,398 in total revenue and $32,705,950 in total expenses, with net assets of $18,091,564. Its Trantor Score is 667 (Fair), reflecting its financial health based on liquidity, solvency, and operational efficiency.

Mission

CARE FOR THOSE WITH MENTAL HEALTH, DEVELOPMENTAL, SUBSTANCE ABUSE AND ADDICTION CHALLENGES.

Trantor Score

Financial Health & Payment Capacity Assessment

Score based on: Liquidity (40%), Solvency (30%), Sustainability (20%), Efficiency (10%)

667
Fair
Moderate Risk
FICO Scale: 300–850

Liquidity (40%)
0.61
+133 pts
Solvency (30%)
0.75
+124 pts
Sustainability (20%)
0.71
+77 pts
Efficiency (10%)
0.59
+32 pts
Learn more about the Trantor Score methodology →

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $13,720,552
Program Service Revenue $21,167,395
Investment Income $76,451
Other Revenue $0
TOTAL REVENUE $34,964,398

Expense Breakdown

Grants Paid $0
Salaries & Benefits $27,318,337
Fundraising Expenses $14,297
Program Expenses $26,170,029
Other Expenses $5,387,613
TOTAL EXPENSES $32,705,950

Year-over-Year Comparison

2024 2023 Change
Revenue $34,964,398 $29,300,411 +19.3%
Expenses $32,705,950 $29,424,558 +11.2%
Net Income $2,258,448 $-124,147 +1919.2%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required

Financial Health Indicators

Financial Distress Indicator (Altman Z-Score)
✓ Safe Zone — Low probability of financial distress
6.75
>2.6 safe · 1.1–2.6 gray · <1.1 distress

Learn about the Altman Z-Score methodology adapted for nonprofits →

Liquidity & Cash Position

Current Ratio
3.95
Target: >2.0 is healthy
Cash Reserve
2.4
Months of expenses covered
Cash to Assets
29.9%
Liquid asset ratio
Working Capital
$7,538,160
Current assets − liabilities

Solvency & Debt Position

Solvency Ratio
6.30
Assets / Liabilities (>1 is solvent)
Debt Ratio
15.9%
Liabilities / Assets (lower is better)
Debt to Net Assets
0.19
Leverage ratio

Revenue Sustainability & Diversification

Self-Sufficiency
60.5%
Program revenue / Total revenue
Donation Dependence
39.2%
Contributions / Total revenue
Revenue Concentration
60.5%
Largest source (lower = more diverse)

Operational Performance

Admin Efficiency
0.0%
Target: 10–20% is optimal
Asset Turnover
1.63x
Revenue / Assets
Expense Coverage
6.6
Months can operate w/o income
Surplus Margin
6.5%
Net income / Revenue

Growth Indicators

Net Assets Growth
15.3%
Year-over-year change

Governance

Voting Members
10
Independent Members
10
Employees
566
Volunteers
10

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
7
$475,058
Total Directors
10
$0
Key Employees
0
$0
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BRETT BARKER DIRECTOR 1.00
Director
$0 $0 $0
TRENTON BARNHART DIRECTOR 1.00
Director
$0 $0 $0
SENTA GOUDY CHAIRPERSON 1.00
Officer Director
$0 $0 $0
CHARLES HELMICK DIRECTOR 1.00
Director
$0 $0 $0
RICK ATKINSON DIRECTOR 1.00
Director
$0 $0 $0
SARAH HOLT VICE CHAIRPERSON 1.00
Officer Director
$0 $0 $0
RYAN TAYLOR TREASURER 1.00
Officer Director
$0 $0 $0
SEAN SMITH DIRECTOR 1.00
Director
$0 $0 $0
FRED EARLEY SECRETARY 1.00
Officer Director
$0 $0 $0
IAN REID DIRECTOR 1.00
Director
$0 $0 $0
KEVIN TRIPPETT PRESIDENT AND CEO 40.00
Officer
$157,444 $25,193 $182,637
JOLIE KERENICK CHIEF OPERATIONS OFFICER 40.00
Officer
$116,415 $49,543 $165,958
SARA LIFE CHIEF FINANCIAL OFFICER 40.00
Officer
$117,558 $8,905 $126,463
CINDY DUGAN PSYCHIATRIST 20.00
Highest
$344,891 $40,989 $385,880
CYNTHIA PRATHER PSYCHIATRIST 20.00
Highest
$239,047 $40,742 $279,789
BRENDA BRUBAKER NURSE PRACTITIONER 40.00
Highest
$200,264 $31,815 $232,079
NICOLE LYTLE PHYSICIAN ASSISTANT 40.00
Highest
$167,714 $20,208 $187,922
AMANDA COX PHYSICIAN ASSISTANT 40.00
Highest
$158,104 $35,653 $193,757
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $34,964,398 $32,705,950 $21,503,763 $2,258,448
2024 $29,300,411 $29,424,558 $20,347,373 $-124,147
2023 $28,230,690 $27,607,420 $22,415,440 $623,270
2022 $26,961,793 $25,995,126 $20,594,298 $966,667
2022 $26,832,118 $25,904,089 $18,730,815 $928,029
2021 $27,849,494 $25,278,441 $14,951,320 $2,571,053
2020 $22,561,018 $20,983,874 $14,294,207 $1,577,144
2019 $19,695,511 $20,117,000 $9,499,796 $-421,489
2018 $20,040,415 $19,893,313 $9,102,126 $147,102
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