Balanced Rock Foundation FY2024 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.
71¢ of each $1 spent went to programs.
$83K 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

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(3)
not on the IRS revocation list
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
Yes
Donations are tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2025
latest Form 990
IRS e-file · Filing history
Is it financially stable?
4 of 6
years in the black
Pt I · Ln 19 · 6 filings
How much reaches the programs?
71%
of spending
Pt IX · Ln 25 · col B
What are leaders paid?
$83K
to officers and key staff · 24% of spending
Pt VII · Sec A
Do they have reserves?
30 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Who is supporting them already?
1
named funder · $108K
Funders’ Sch. I, 990-PF
Do they carry debt?
$20K
liabilities
Pt X · Ln 26
Who oversees it?
8
independent of 8 voting board members
Pt VI · Ln 1a–1b
Revenue
$370K
+141% vs prior year
Spent
$341K
To programs
71%
Net assets
$844K
By yearFY2020–FY2025
Revenue
$370K
FY2024▲ +141%
Revenue by fiscal year
FY2020$232K
FY2021$303K
FY2022$147K
FY2023$153K
FY2024$370K
FY2025$479K
Expenses
$341K
FY2024▲ +16%
Expenses by fiscal year
FY2020$171K
FY2021$234K
FY2022$273K
FY2023$293K
FY2024$341K
FY2025$438K
Net assets
$844K
FY2024▲ +11%
Net assets by fiscal year
FY2020$966K
FY2021$1.1M
FY2022$828K
FY2023$759K
FY2024$844K
FY2025$903K

From the FY2024 Form 990 · see the original

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Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CBalanced Rock Foundation
EINHdr · item D26-0778922
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFFeb 2008
Year of formationHdr · item L2006
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CEl Portal, CA
NTEE classificationIRS BMFEducation (B600)
WebsiteHdr · item Jwww.balancedrock.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.71 Management & general $0.19 Fundraising $0.10
Program services71%$242K
Management & general19%$66K
Fundraising10%$33K
Total functional expensesLn 25$341K

Financial health

Is it on solid ground?

Program efficiency
71%
of spending reaches programs
Operating runway
30.5mo
months of highly liquid reserves at operating expense rate
Surplus margin
+8%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$864K
FY2024▲ +11%
Total assets by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$863K
FY2023$776K
FY2024$864K
FY2025$921K
Total liabilities
$20K
FY2024▲ +18%
Total liabilities by fiscal year
FY2020$36K
FY2021$31K
FY2022$34K
FY2023$17K
FY2024$20K
FY2025$18K
Revenue less expensesPt I · Ln 19$29K
Total assetsPt X · Ln 16$864K
Program-expense ratioPt IX · col B71%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48

Balance Sheet

Part X · end of year
CashLn 1$860K
Total assetsLn 16$864K
Total liabilitiesLn 26$20K
Total net assetsLn 32$844K
Months of cash on handcomputed30.3

Statement of Revenue

Part VIII
Contributions & grants$253K · 68%
Program service revenue$81K · 22%
Investment income$36K · 10%
Contributions & grants68%$253K
Program service revenue22%$81K
Investment income10%$36K
Total revenueLn 12$370K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $860K · Operating expenses (Pt IX) $341K · Less non-cash grants $2K · Cash operating expenses/yr $339K
30.5 months
Where the money goes
Program services
Program services $242K · Total expenses $341K
71%
Management & General
Management & general $66K · Total expenses $341K
19%
Fundraising
Fundraising $33K · Total expenses $341K
10%
Cost to raise $1
Fundraising expense (3-yr avg) $26K · Solicited contributions (3-yr avg) $106K
$0.25 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $253K · Total revenue $370K
68%
Government reliance
Government grants $0 · Total revenue $370K
0%
Earned-income share
Program service revenue $81K · Total revenue $370K
22%
Investment reliance
Investment income $36K · Total revenue $370K
+10%
Program self-sufficiency
Program service revenue $81K · Total expenses $341K
24%
Growth & trend
Revenue growth (YoY)
This year $370K · Prior year $153K
+141%
Revenue CAGR
FY2020 $232K · FY2024 $370K
+12%
Net-asset trend (YoY)
End of year $844K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $370K · Expenses $341K
+8%
Liabilities-to-Assets
Total liabilities — · Total assets $864K
—
Net-asset ratio
Net assets $844K · Total assets $864K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $864K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Heather Sullivan · Reported title Executive Director · Highest reported compensation $83K · Total expenses $341K
24%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $236K · Total expenses $341K
69%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 71%——
Overhead ratio 19%——
Fundraising cost ratio 13%——
Revenue growth 141%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$83,086Pt 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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Governance & Policies

Part VI
  • 8Voting board membersPt VI · Ln 1a
  • 8Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

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

Provided by the organization

This section is blank until Balanced Rock Foundation claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $242K of program spending, described in the organization's own filed words · FY2024.
01

Successfully ran an 8-month in-person Yoga Teacher Training Program which concluded in September. We hosted four healing retreats in Yosemite National Park including a retreat for women of color and an art & nature retreat.

$242Kprogram 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

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $479K$438K+29% 990 PDF
FY2024 Viewing $370K$341K+141% 990 PDF
FY2023 $153K$293K+5% 990 PDF
FY2022 $147K$273K-52% 990 PDF
FY2021 $303K$234K+31% 990 PDF
FY2020 $232K$171K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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