GentleBrook

Legal name: Gentlebrook Inc

Nonprofit profile at a glance

EIN
237400452
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Hartville, OH, US
Phone
330.877.7700
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Group Homes

Official website

Reported finances

Revenue
$25,680,320
Expenses
$21,988,361
Assets
$29,259,084
Liabilities
$9,415,176

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • BEN SOMMERS (PRESIDENT)
  • NORMAN WENGERD (CEO)

Highest reported compensation

  • NORMAN WENGERD (CEO): $209,434 total reported compensation
  • JAMES MILLER (EXECUTIVE VP): $196,781 total reported compensation
  • RIC BROWN (VP OF FUND DEVELOPMENT): $135,096 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Connecting people and community through services and business opportunities.

What it reported doing in 2024

Individuals with disabilities can participate in community-based day habilitation programs. The habilitation programs help those with physical and/or mental handicaps to learn work skills, improve communication and social skills, become involved in their community, enjoy workplace camaraderie and friendships while earning a paycheck based on their skills and abilities.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 80
  • Accountability: 100
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 83.9%; rating input score 84
  • Fundraising efficiency: $10,972.22 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.4%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings

Details

  • What they do: 10 programs and campaigns described on the official site · 4 operating locations identified
  • Where the money goes: 70.9% of revenue deployed · 83.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $18.4M in reported program spending
  • Leadership: top reported pay $209K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.