Balanced Rock Foundation FY2022 filing

Tax-deductible

El Portal, CA501(c)(3)Since 2006EducationEIN 26-0778922

Balanced Rock Foundation inspires health and wellbeing through a deep connection to nature and spirit. We provide enriching educational programs, service opportunities and wilderness journeys to participants who wish to foster individual well-being and healthy living. We provide a forum to practice and cultivate personal balance, inspire compassion in action and strengthen one's connection with the natural world, community and environment. This enhances participants' experiences of Yosemite and provides them with valuable tools to bring back to their communities.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $11K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
36 mo
of spending, in cash
Looks good: 36.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $108K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$34K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$147K
-52% vs prior year
Spent
$273K
To programs
64%
Net assets
$828K
By yearFY2020–FY2025
Revenue
$147K
FY2022▼ -52%
Revenue by fiscal year
FY2020$232K
FY2021$303K
FY2022$147K
FY2023$153K
FY2024$370K
FY2025$479K
Expenses
$273K
FY2022▲ +17%
Expenses by fiscal year
FY2020$171K
FY2021$234K
FY2022$273K
FY2023$293K
FY2024$341K
FY2025$438K
Net assets
$828K
FY2022▼ -22%
Net assets by fiscal year
FY2020$966K
FY2021$1.1M
FY2022$828K
FY2023$759K
FY2024$844K
FY2025$903K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $175K Management & general 26% · $71K Fundraising 10% · $28K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

9 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$64,120Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President of the Board
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Heather Sullivan’s $90K as Executive Director is at the 78th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Heather Sullivan$89,929$83,086$72,314$64,120$58,437

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Balanced Rock Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Inspires meaningful, healthy lives through nature, community, and self-connection.

Provided by the organization

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1 program service account for $175K of program spending, described in the organization's own filed words · FY2022.
01

Program Accomplishments in 2022

successfully ran an 8-month online Yoga Teacher Training Program which concluded in September. We hosted two healing retreats for women of color; provided a Summer Solstice Backpacking Trip, and helped visitors access and learn about Yosemite National Park through our Custom Guided Hikes, Tours and Yoga Classes.

$175Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Parks CaliforniaFY2025$108K
Total grants receivedfrom 1 funder$108K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$147K
Ln 12
Fees for servicesLn 2g$89K
Gifts and grantsLn 1h$35K
Investment incomeLn 3$23K
Money outPt IX
$273K
Ln 25
Programscol B$175K
Managementcol C$71K
Fundraisingcol D$28K
Owns and owesPt X
$828K
net assets · Ln 32
Cash and savingsLn 1–2$825K
Total assetsLn 16$863K
LiabilitiesLn 26$34K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$35K
Government grantsLn 1e$0
Noncash giftsLn 1g$2K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$89K
Investment incomeLn 3$23K
Total revenueLn 12$147K
Assets in detailPt X, end of year
CashLn 1$74K
SavingsLn 2$750K
Cash and savings togetherLn 1–2$825K
Total assetsLn 16$863K
LiabilitiesLn 26$34K
Net assetsLn 32$828K
OperationsPt I, VI
EmployeesI 58
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$990K$825K
Total assetsLn 16$1.1M$863K
LiabilitiesLn 26$31K$34K
Net assetsLn 32$1.1M$828K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$74K$48K$11K$15K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$84K$60K$16K$9K
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$13K$5K$6K$2K
Payroll taxesLn 10$11K$7K$3K$1K
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$2K$0$2K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$44K$30K$14K$272
Advertising and promotionLn 12$4K$0$4K$0
Office expensesLn 13$13K$7K$5K$553
Information technologyLn 14$954$0$954$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$3K$1K$1K$337
TravelLn 17$5K$3K$2K$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$2K$579$1K$165
Other expenses (24a–d)Ln 24$16K$13K$4K$0
Total functional expensesLn 25$273K$175K$71K$28K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $479K$438K$41K$903K 990 PDF
FY2024 $370K$341K$29K$844K 990 PDF
FY2023 $153K$293K−$139K$759K 990 PDF
FY2022 Viewing $147K$273K−$127K$828K 990 PDF
FY2021 $303K$234K$69K$1.1M 990 PDF
FY2020 $232K$171K$61K$966K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $146,663 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$34,763
VIII-1g Noncash contributions (included above)$2,140
VIII-1h Total contributions, gifts and grants$34,763
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $88,842 · Unrelated business $0 · Excluded from tax $0$88,842
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $23,058$23,058
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $88,842 · Unrelated business $0 · Excluded from tax $23,058$146,663
Part IX · Statement of functional expenses $273,458 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $48,331 · Management $11,153 · Fundraising $14,871$74,355
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $60,061 · Management $15,556 · Fundraising $8,666$84,283
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $5,174 · Management $5,762 · Fundraising $1,973$12,909
IX-10 Payroll taxesPrograms $6,536 · Management $3,102 · Fundraising $1,268$10,906
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $2,140 · Fundraising $0$2,140
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $29,956 · Management $13,724 · Fundraising $272$43,952
IX-12 Advertising and promotionPrograms $0 · Management $4,110 · Fundraising $0$4,110
IX-13 Office expensesPrograms $7,471 · Management $5,156 · Fundraising $553$13,180
IX-14 Information technologyPrograms $0 · Management $954 · Fundraising $0$954
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $1,187 · Management $1,251 · Fundraising $337$2,775
IX-17 TravelPrograms $2,889 · Management $2,432 · Fundraising $0$5,321
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $579 · Management $1,498 · Fundraising $165$2,242
IX-24 Other expenses (24a–d)Programs $12,651 · Management $3,680 · Fundraising $0$16,331
IX-25 Total functional expensesPrograms $174,835 · Management $70,518 · Fundraising $28,105$273,458
Part X · Balance sheet $862,688 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $145,048$74,454
X-2 Savings and temporary cash investmentsStart of year $845,385$750,293
X-4 Accounts receivableStart of year $14,336$37,941
X-16 Total assetsStart of year $1,099,697$862,688
X-17 Accounts payable and accrued expensesStart of year $7,494$16,268
X-19 Deferred revenueStart of year $23,924$16,405
X-25 Other liabilitiesStart of year $0$1,559
X-26 Total liabilitiesStart of year $31,418$34,232
X-27 Net assets without donor restrictionsStart of year $978,677$738,084
X-28 Net assets with donor restrictionsStart of year $89,602$90,372
X-32 Total net assets or fund balancesStart of year $1,068,279$828,456
X-33 Total liabilities and net assetsStart of year $1,099,697$862,688
Part XI · Reconciliation of net assets $828,456 net assets at year end
XI-1 Total revenue$146,663
XI-2 Total expenses$273,458
XI-3 Revenue less expenses−$126,795
XI-4 Net assets at start of year$1,068,279
XI-5 Net unrealized gains (losses) on investments−$113,028
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$828,456

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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