West Ridge Advisors is a Nevada domiciled limited liability company formed in December of 2015 and became registered as an investment advisor in Nevada in February of 2016. Our Firm is also registered (licensed) as an investment advisor in Arizona, California and Utah, and we serve clients in other jurisdictions where exempted from registration. We operate under the trade name West Ridge Advisors. We are owned by the accounting firm of Udall CPA Group, PLLC. The managing members of Udall CPA Group, PLLC are Thomas M. Udall, CPA, Todd S. Udall, CPA, Alan G. Erickson, CPA, Curtis Udall, CPA and Michael D. Nestman, CFP®. Michael Nestman serves as West Ridge Advisors Chief Compliance Officer (supervisor). Additional information involving each partner’s professional experience may be found toward the end of this Brochure within their Brochure supplement.1 West Ridge Advisors is also under common control with an insurance agency F(see Items 5, 10 and 15 for further information). Our Firm provides its clients with advice on key topics such as cash flow management and budgeting, funding a college education, retirement planning, risk management, estate and tax planning, among others. Ongoing and continuous supervision of clients’ investment accounts are provided through our portfolio management services offering. We provide educational seminars involving a broad range of financial planning and investing topics. Our Firm assists plan sponsors with their retirement plan that is described in further detail within a separate Firm Brochure made available to interested parties upon request. An initial interview is conducted with the client to discuss their current situation, long-term goals, and the scope of services that may be provided. Prior to or during this first meeting the client will be provided with this Form ADV Part 2 Brochure that includes a statement involving our privacy policy (see Item 11), as well as a Brochure supplement about the representative who will be assisting them. The Firm will disclose any material conflicts of interest that could be reasonably expected to impair the rendering of unbiased and objective advice, such as information found in Items 5, 10 through 12, and 14 of this Brochure. If the client wishes to engage the Firm for its services, they must first execute our engagement agreement. Thereafter further discussion and analysis will be conducted to determine financial needs, goals, holdings, etc. Depending on the scope of the engagement, the client may be asked to provide copies of the following documents early in the process:
• Wills, codicils and trusts
• Insurance policies
• Mortgage information
• Tax returns
• Student loans
• Divorce decree or separation agreement
• Current financial specifics including W-2s or 1099s
• Information on current retirement plans and benefits provided by an employer
• Statements reflecting current investments in retirement and non-retirement accounts
• Employment or other business agreements
• Completed risk profile questionnaires or other forms provided by our Firm 1 Refer to the end of this Brochure for an explanation of designation prerequisites and continuing education requirements. Page 5 of 23 It is important that we are provided with an adequate level of information and supporting documentation throughout the term of the engagement, including but not limited to, source of funds, income levels, and an account holder or attorney-in-fact’s authority to act on behalf of the account, among other information that may be necessary for our services. The information and/or financial statements provided to us need to be accurate. We may, but is not obligated to, verify the information that has been provided to us which will then be used in the advisory process. It is essential that the client inform the Firm of significant issues that may call for an update to their financial plan or investment portfolio. Events such as changes in employment or marital status, an unplanned windfall, etc., can have an impact on a client’s circumstances and goals. We need to be aware of such events so that adjustments may be made, as necessary. Financial Planning Services Financial planning services may be as broad-based or narrowly focused as you desire. The incorporation of most or all of the listed components allows not only a thorough analysis but also a refined focus of your plans so that the Firm is able to assist you in reaching your goals and objectives. Cash Flow Analysis and Debt Management A review of your income and expenses will be conducted to determine your current surplus or deficit. Based upon the results, we will provide advice on prioritizing how any surplus should be used, or how to reduce expenses if they exceed your income. In addition, advice on the prioritization of which debts to repay may be provided, based upon such factors as the debt’s interest rate and any income tax ramifications. Recommendations may also be made regarding the appropriate level of cash reserves for emergencies and other financial goals. These recommendations are based upon a review of cash accounts (such as money market funds) for such reserves and may include strategies to save desired reserve amounts. Risk Management A risk management review includes an analysis of your exposure to major risks that could have a significant adverse impact on your financial picture, such as premature death, disability, property and casualty losses, or the need for long-term care planning. Advice may be provided on ways to minimize such risks and about weighing the costs of purchasing insurance versus the benefits of doing so and, likewise, the potential cost of not purchasing insurance (“self-insuring”). Employee Benefits A review is conducted, and analysis is made as to whether you, as an employee, are taking maximum advantage of your employee benefits. We will also offer advice on your employer-sponsored retirement plan and/or stock options, along with other benefits that may be available to you. Personal Retirement Planning Retirement planning services typically include projections of your likelihood of achieving your financial goals, with financial independence usually the primary objective. For situations where projections show less than the desired results, a recommendation may include showing you the impact on those projections by making changes in certain variables (i.e., working longer, saving more, spending less, taking more risk with investments). If you are near retirement or already retired, advice may be given on appropriate distribution strategies to minimize the likelihood of running out of money or having to adversely alter spending during your retirement years. Page 6 of 23 College Funding Advice involving college funding may include projecting the amount that will be needed to achieve post- secondary education funding goals, along with savings strategies and the “pros-and-cons” of various college savings vehicles that are available. We are also available to review your financial picture as it relates to eligibility for financial aid or the best way to contribute to family members, such as grandchildren, if appropriate. Tax Planning Strategies General advice may include ways to minimize current and future income taxes as a part of your overall financial planning picture. For example, recommendations may be offered as to which type of account(s) or specific investments should be owned based in part on their “tax efficiency,” with consideration that there is always a possibility of future changes to federal, state or local tax laws and rates that may impact your situation. For specific accounting and taxation services, clients will be referred to their accountant and may choose to be introduced to our affiliate. Estate Planning Our review typically includes an analysis of your exposure to estate taxes and your current estate plan, which may include whether you have a will, powers of attorney, trusts and other related documents. We may assess ways to minimize or avoid future estate taxes by implementing appropriate estate planning strategies such as the use of applicable trusts. We generally recommend that you consult with a qualified attorney when you initiate, update, or complete estate planning activities. We may provide you with contact information for attorneys who specialize in estate planning

when you wish to hire an attorney for such purposes. From time-to-time, we will participate in meetings or phone calls between you and your attorney with your prior approval. Divorce Planning Separation or divorce can have a major impact on your goals and plans. We will work with you to help you gain an understanding of your unique situation and provide you with a realistic financial picture so that you are in a better situation to communicate with legal counsel, a mediator or soon to be ex-spouse. We can assist in the completion of cash flow and net worth projections, budgetary analysis, as well as help you to understand what the financial consequences involving a settlement. Investment Consultation Investment consultation services often involve providing information on the types of investment vehicles available, employee retirement plans and/or stock options, investment analysis and strategies, asset selection and portfolio design, as well as limited assistance if your investment account is maintained at another broker/dealer or custodian. The strategies and types of investments that may be recommended are further discussed in Item 8 of this Brochure. Broad-Based v. Modular Financial Planning A broad-based plan is an endeavor that requires detail. Certain variables can affect the cost involved in the development of the plan, such as the quality of your own records, complexity and number of current investments, diversity of insurance products and employee benefits you currently hold, size of the potential estate, and special needs of the client or their dependents, among others. While certain broad-based plans may require 10 or more hours to complete, complex plans may require more than 20 hours. Page 7 of 23 At your request, we may concentrate on reviewing only a specific area (modular planning), such as an employer retirement plan allocation, funding an education or estate planning issues, or evaluating the sufficiency of your current retirement plan. Note that when these services focus only on certain areas of your interest or need, your overall situation or needs may not be fully addressed due to limitations you may have established. Whether we have created a broad-based or modular plan, we will present you with a summary of our recommendations, guide you in the implementation of some or all of them per your decision, as well as offer you periodic reviews thereafter. In all instances involving our financial planning engagements, our clients retain full discretion over all implementation decisions and are free to accept or reject any recommendation we make. Educational Workshops We provide periodic complimentary educational seminar sessions about personal finance and investing. Topics may include issues related to general financial planning, educational funding, estate planning, retirement strategies, implications involving changes in marital status, and various other current economic or investment topics. Our workshops are educational in nature and do not involve the solicitation of insurance or investment products. Portfolio Management Services You may also engage us to implement investment strategies that we have recommended to you. Depending on your risk profile, goals and needs, among other considerations, your portfolio will involve the employment of one of our investment strategies as well as either a broad range or more narrowly focused choice of investment vehicles which are further discussed in Item 8 of this Brochure. We typically prepare investment guidelines reflecting your objectives, time horizon, tolerance for risk, as well as any reasonable account constraints you may have for the portfolio. For example, you have the right to exclude certain securities (e.g., options, stocks, etc.) at your discretion. These guidelines will be designed to be specific enough to provide future guidance while allowing flexibility to work with changing market conditions. Since this effort is the product of information and data you have provided, you may be asked to review it and provide your final approval. We will then develop a customized portfolio for you based on your unique situation, investment goals and tolerance for risk. We manage your portfolio on a discretionary or nondiscretionary basis (defined in Item 16). We want to note that it will remain your responsibility to promptly notify us if there is any change in your financial situation and/or investment objectives for the purpose of our reviewing, evaluating or revising previous account restrictions or Firm investment recommendations. Third-Party Investment Advisors Referral Services- Solicitor Arrangements West Ridge offers advisory services by referring Clients to unaffiliated third-party advisors offering asset management and other investment advisory services. The third-party advisors are responsible for monitoring Client Accounts and making trades in Client Accounts when necessary. The third-party advisor has discretionary authority to determine the securities to be purchased and sold for your Account. We do not have any trading authority with respect to the designated Accounts managed by the third-party advisor. You must enter into an agreement directly with the third-party advisor who provides your designated Account with asset management services. Clients who are referred to third-party advisors will receive full disclosure, including services rendered and fee schedules at the time of the referral by delivery of a copy of Page 8 of 23 the relevant third-party advisor’s or equivalent disclosure document, prior to placing the assets with the third-party advisors. As a result of the referral, West Ridge and your Advisor are paid a portion of the fee charged and collected by the third-party advisor in the form of solicitor fees. Each solicitation arrangement is performed pursuant to a written solicitation agreement and is in compliance with SEC Rule 206(4)-1 and applicable state securities rules and regulations. Clients are advised that there may be other third-party managed programs not recommended by us, which are suitable for the Client, and that may be more or less costly than arrangements recommended by us. No guarantees can be made that a Client’s financial goals or objectives will be achieved by a third-party advisor recommended by the West Ridge. Retirement Accounts – DOL Disclosure We are fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) and/or the Internal Revenue Code (“Code”), as applicable, when we provide investment advice regarding portfolio assets held in an IRA, Roth IRA, Archer Medical Savings Account, a Plan covered by ERISA, or a plan described in Section 4975(e)(1)(A) of the Code (collectively referred to collectively sometimes herein as (“Retirement Accounts”). To ensure that West Ridge will adhere to fiduciary norms and basic standards of fair dealing, we are required to give advice that is in the "best interest" of the retirement client. The best interest standard has two chief components, prudence and loyalty. Under the prudence standard, the advice must meet a professional standard of care and under the loyalty standard, our advice must be based on the interests of our retirement clients, rather than the potential competing financial interest of West Ridge. To address the conflicts of interest with respect to our compensation, we are required to act in your best interest and not put our interest ahead of yours. To this end, we must:
• Meet a professional standard of care when making investment recommendations (give prudent advice);
• Never put our financial interests ahead of yours when making recommendations (give loyal advice);
• Avoid misleading statements about conflicts of interest, fees, and investments;
• Follow policies and procedures designed to ensure that we give advice that is in your best interest;
• Charge no more than is reasonable for our services; and
• Give you basic information about conflicts of interest.
• Wrap Fee Program The Firm does not sponsor or serve as a portfolio manager in an investment program involving wrapped (bundled) fees. Page 9 of 23 Assets Under Management As of December 31, 2023, we had approximately $188,574,674 million of reportable assets under its management;2 $130,552,640 million on a discretionary basis, and $58,022,034 million on a nondiscretionary basis.