Helen Ross Kinkaid, 88, who had served on the board of the old Washington Home for Incurables, now the Washington Home, and worked with serveral other organizations, died of pneumonia Friday at her home in Washington.

She was the widow of retired Adm. Thomas C. Kikaid, a heavily decorated combat veteran of the Pacific campaigns of World War II. He commanded cruiser squadrons, aircraft carrier task forces, and finally the Seventh Fleet before the war's end. Adm. Kinkaid died in 1972. f

Mrs. Kinkaid was a member of the board of the Society of Sponsors of the U.S. Navy, an organization made up of persons who christen Navy vessels when they are launched. She herself had christened two ships, the aircraft carrier Coral Sea, named for a decisive American victory in the Pacific in which Adm. Kinkaid played a leading role, and the destroyer Kinkaid, which was named for her husband.

Mrs. Kinkaid was born in Washington and reared in the Philadelphia area. She married Adm. Kinkaid in 1910. She accompanied her husband to various Naval stations in this country and on assignments to Turkey and Italy. In 1921 and 1922, she won the women's golf championship of the District of Columbia.

During World War II, Mrs. Kinkaid worked for the Old Army Map Service in Philadelphia. She lived in New York before she and her husband retired to Washington in the early 1950s.

She had served on the board of the Sulgrave Club and was a member of the Junior League and the Chevy Chase Club. Her volunteer work included making Braille books. She also was a member of Christ Episcopal Church in Georgetown.

She leaves no immediate survivors.