Balanced Rock Foundation FY2023 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.
53¢ of each $1 spent went to programs.
$72K 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

FY2023 · 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
53%
of spending
Worth a look: 53% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
31 mo
of spending, in cash
Looks good: 31.2 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
$17K
2% of total assets
Looks good: liabilities are 2% 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
$153K
+5% vs prior year
Spent
$293K
To programs
53%
Net assets
$759K
By yearFY2020–FY2025
Revenue
$153K
FY2023▲ +5%
Revenue by fiscal year
FY2020$232K
FY2021$303K
FY2022$147K
FY2023$153K
FY2024$370K
FY2025$479K
Expenses
$293K
FY2023▲ +7%
Expenses by fiscal year
FY2020$171K
FY2021$234K
FY2022$273K
FY2023$293K
FY2024$341K
FY2025$438K
Net assets
$759K
FY2023▼ -8%
Net assets by fiscal year
FY2020$966K
FY2021$1.1M
FY2022$828K
FY2023$759K
FY2024$844K
FY2025$903K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

53 cents of each dollar spent went to programs.

Program services 53% · $156K Management & general 41% · $119K Fundraising 6% · $18K

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; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$72,314Pt 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 $156K of program spending, described in the organization's own filed words · FY2023.
01

Successfully ran a 200-hr Yoga Teacher Training Program which concluded in September, hosted healing camping and backpacking retreats in Yosemite National Park, helped visitors access and learn about Yosemite National Park through our Custom Guided Day Hikes, Tours, and Yoga Classes, fostered relationship with AutoCamp Yosemite and…

$156Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$153K
Ln 12
Fees for servicesLn 2g$95K
Gifts and grantsLn 1h$30K
Investment incomeLn 3$25K
Money outPt IX
$293K
Ln 25
Programscol B$156K
Managementcol C$119K
Fundraisingcol D$18K
Owns and owesPt X
$759K
net assets · Ln 32
Cash and savingsLn 1–2$762K
Total assetsLn 16$776K
LiabilitiesLn 26$17K
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$30K
Government grantsLn 1e$0
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$95K
Investment incomeLn 3$25K
Other incomeLn 4–11$4K
Total revenueLn 12$153K
Assets in detailPt X, end of year
CashLn 1$57K
SavingsLn 2$705K
Cash and savings togetherLn 1–2$762K
Total assetsLn 16$776K
LiabilitiesLn 26$17K
Net assetsLn 32$759K
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 FY23End FY23
Cash and savingsLn 1–2$825K$762K
Total assetsLn 16$863K$776K
LiabilitiesLn 26$34K$17K
Net assetsLn 32$828K$759K
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$81K$32K$41K$8K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$85K$45K$35K$6K
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$11K$4K$6K$1K
Payroll taxesLn 10$12K$6K$5K$861
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$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$31K$24K$7K$0
Advertising and promotionLn 12$4K$25$4K$0
Office expensesLn 13$18K$4K$13K$650
Information technologyLn 14$6K$3K$3K$338
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$3K$818$2K$171
TravelLn 17$5K$3K$2K$267
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$879$0$879$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$467$2K$103
Other expenses (24a–d)Ln 24$33K$33K−$1K$718
Total functional expensesLn 25$293K$156K$119K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $479K$438K$41K$903K 990 PDF
FY2024 $370K$341K$29K$844K 990 PDF
FY2023 Viewing $153K$293K−$139K$759K 990 PDF
FY2022 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $153,486 across 13 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$30,043
VIII-1g Noncash contributions (included above)$1,442
VIII-1h Total contributions, gifts and grants$30,043
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $94,559 · Unrelated business $0 · Excluded from tax $0$94,559
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $25,032$25,032
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $3,852$3,852
VIII-12 Total revenueRelated to mission $94,559 · Unrelated business $0 · Excluded from tax $28,884$153,486
Part IX · Statement of functional expenses $292,595 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 $32,419 · Management $40,523 · Fundraising $8,105$81,047
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $44,616 · Management $34,798 · Fundraising $5,939$85,353
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $3,724 · Management $6,049 · Fundraising $1,048$10,821
IX-10 Payroll taxesPrograms $6,000 · Management $5,067 · Fundraising $861$11,928
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 $0 · Fundraising $0$0
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 $24,280 · Management $6,844 · Fundraising $0$31,124
IX-12 Advertising and promotionPrograms $25 · Management $4,397 · Fundraising $0$4,422
IX-13 Office expensesPrograms $3,893 · Management $13,387 · Fundraising $650$17,930
IX-14 Information technologyPrograms $2,965 · Management $3,007 · Fundraising $338$6,310
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $818 · Management $1,560 · Fundraising $171$2,549
IX-17 TravelPrograms $3,117 · Management $1,759 · Fundraising $267$5,143
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $879 · Fundraising $0$879
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 $467 · Management $1,753 · Fundraising $103$2,323
IX-24 Other expenses (24a–d)Programs $33,220 · Management −$1,172 · Fundraising $718$32,766
IX-25 Total functional expensesPrograms $155,544 · Management $118,851 · Fundraising $18,200$292,595
Part X · Balance sheet $776,277 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $74,454$56,727
X-2 Savings and temporary cash investmentsStart of year $750,293$705,135
X-4 Accounts receivableStart of year $37,941$14,415
X-16 Total assetsStart of year $862,688$776,277
X-17 Accounts payable and accrued expensesStart of year $16,268$15,206
X-19 Deferred revenueStart of year $16,405$0
X-25 Other liabilitiesStart of year $1,559$1,778
X-26 Total liabilitiesStart of year $34,232$16,984
X-27 Net assets without donor restrictionsStart of year $738,084$666,955
X-28 Net assets with donor restrictionsStart of year $90,372$92,338
X-32 Total net assets or fund balancesStart of year $828,456$759,293
X-33 Total liabilities and net assetsStart of year $862,688$776,277
Part XI · Reconciliation of net assets $759,293 net assets at year end
XI-1 Total revenue$153,486
XI-2 Total expenses$292,595
XI-3 Revenue less expenses−$139,109
XI-4 Net assets at start of year$828,456
XI-5 Net unrealized gains (losses) on investments$69,946
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$759,293

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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