Westbrook Christian School 
The information on this page was last updated 7/10/2026. If you see errors or omissions, please email: [email protected]
Summary
Westbrook Christian School is a 3K through 12th grade non-denominational Christian school that is a ministry partner with Big Oak Ranch for the purpose of providing a quality Christian education. Committed to remaining a Christ-centered educational facility, our administrators, faculty, and staff meet together and pray daily for the needs of the students, for guidance in decision making, and for direction in the educational process. WCS is governed by the Lord working through board members, administrators, faculty, and staff who acknowledge the calling and leadership in their lives.
Contact information
Mailing address:
Westbrook Christian School
100 Westminster Drive
Rainbow City, AL 35906
Website: westbrookchristian.org
Phone: (256) 442-7457
Email: [email protected]
Organization details
EIN: 630599635
CEO/President: Rachel Neal
Chairman:
Board size: 6
Founder:
Ruling year: 1972
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
Learning Aimed at Excellence - Maximizing Potential - Training Warriors for Christ!
Mission statement
Westbrook Christian School exists to provide each student with sound academic training in a solid Christian environment. Students are exposed to the source of all knowledge and truth through a Christ-centered curriculum in an atmosphere filled with the Holy Spirit. The goal is to maximize the potential of each student academically and spiritually.
This will enable each student to be a continual source of significant and positive influence for Jesus Christ on the journey toward adulthood as a lifetime learner.
Statement of faith
God is the sovereign active Lord over all reality and the Creator of the universe.
God is the source of all truth.
The Bible is the inspired, inerrant word of God and is our supreme and final authority.
Man is sinful by nature and in need of redemption.
Jesus Christ is the only way to salvation.
Prayer strengthens the relationship with God.
Each student is a unique creation with individual gifts that can be developed and maximized to fulfill God's plan for each life.
Every teacher should be a born-again believer and should be comfortable sharing the gospel in an age-appropriate way.
The curriculum should have, as its basis, a Biblical world view.
Students should be provided a variety of instructional strategies to maximize their God-given potential.
Students learn most effectively in a safe environment.
Students should take personal responsibility for their behavior and personal integrity.
The school/parent relationship is important in providing a team approach to education, while understanding that the parents are ultimately responsible for their child(ren).
Commitment to continuous school improvement is imperative.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: K-12 Schools/Academies
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 212 of 1412 | 35 of 180 |
| Fund acquisition rating | | 217 of 1412 | 53 of 180 |
| Resource allocation rating | | 238 of 1412 | 31 of 180 |
| Asset utilization rating | | 760 of 1413 | 111 of 180 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 10% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 13% | 10% | 30% | 26% | 26% | 3% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 87% | 90% | 70% | 74% | 74% | 97% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 88% | 89% | 89% | 87% | 87% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 102% | 69% | 82% | 79% | 105% |
Program output ratio Program output ratio = Program services / Total revenue | 76% | 90% | 62% | 73% | 69% | 91% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | -2% | 31% | 18% | 21% | -5% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | -1% | 24% | 17% | 21% | -4% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 12% | 11% | 11% | 13% | 13% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.54 | 0.50 | 0.43 | 0.53 | 0.54 | 0.62 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.07 | 4.20 | 4.08 | 4.18 | 2.98 | 2.32 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.79 | 2.10 | 1.76 | 2.22 | 1.61 | 1.44 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.79 | 2.48 | 2.82 | 1.37 | 1.83 | 2.34 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.35 | 0.40 | 0.36 | 0.73 | 0.55 | 0.43 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.98 | 3.41 | 4.40 | 1.46 | 3.40 | 4.77 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 29% | 20% | 20% | 31% | 33% | 26% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 10% | 11% | 14% | 14% | 7% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 119% | 161% | 186% | 129% | 125% | 120% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $1,211,515 | $1,500,408 | $1,146,654 | $1,684,170 | $1,550,331 |
| Receivables, inventories, prepaids | $66,755 | $48,483 | $204,857 | $194,173 | $163,575 |
| Short-term investments | $1,427,653 | $1,264,815 | $1,066,996 | $964,769 | $1,057,730 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $2,705,923 | $2,813,706 | $2,418,507 | $2,843,112 | $2,771,636 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $8,457,575 | $8,601,488 | $4,718,097 | $4,473,971 | $3,664,701 |
| Other long-term assets | $212,411 | $67,256 | $2,976,101 | $1,168,602 | $0 |
| Total long-term assets | $8,669,986 | $8,668,744 | $7,694,198 | $5,642,573 | $3,664,701 |
| Total assets | $11,375,909 | $11,482,450 | $10,112,705 | $8,485,685 | $6,436,337 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $356,446 | $324,574 | $920,000 | $691,019 | $597,088 |
| Other current liabilities | $735,660 | $674,489 | $844,189 | $859,196 | $586,338 |
| Total current liabilities | $1,092,106 | $999,063 | $1,764,189 | $1,550,215 | $1,183,426 |
| Debt | $1,140,161 | $1,272,988 | $1,403,847 | $1,208,016 | $460,260 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $3,628 | $4,860 | $13,716 | $0 | $0 |
| Total long-term liabilities | $1,143,789 | $1,277,848 | $1,417,563 | $1,208,016 | $460,260 |
| Total liabilities | $2,235,895 | $2,276,911 | $3,181,752 | $2,758,231 | $1,643,686 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $9,140,014 | $9,205,539 | $6,587,255 | $5,717,090 | $4,762,756 |
| With donor restrictions | $0 | $0 | $343,698 | $10,364 | $29,895 |
| Net assets | $9,140,014 | $9,205,539 | $6,930,953 | $5,727,454 | $4,792,651 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $580,870 | $2,113,658 | $1,702,679 | $1,516,360 | $128,510 |
| Program service revenue | $4,776,162 | $4,720,653 | $4,312,674 | $3,695,445 | $3,346,012 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $128,731 | $73,266 | $48,837 | $167,678 | $49,149 |
| Other revenue | $102,243 | $222,060 | $462,379 | $372,839 | $291,502 |
| Total other revenue | $5,007,136 | $5,015,979 | $4,823,890 | $4,235,962 | $3,686,663 |
| Total revenue | $5,588,006 | $7,129,637 | $6,526,569 | $5,752,322 | $3,815,173 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $5,028,274 | $4,402,775 | $4,783,075 | $3,970,007 | $3,471,498 |
| Management and general | $655,437 | $548,370 | $585,344 | $595,357 | $525,438 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $5,683,711 | $4,951,145 | $5,368,419 | $4,565,364 | $3,996,936 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | ($95,705) | $2,178,492 | $1,158,150 | $1,186,958 | ($181,763) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($95,705) | $2,178,492 | $1,158,150 | $1,186,958 | ($181,763) |
Compensation
| Name | Title | Compensation |
| Brodie Croyle | Director | $280,985 |
| Rachel Neal | Administrator | $80,950 |
Compensation data as of: 6/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 7/10/2026. To update the information below, please email: [email protected]