Balanced Learning Center

Nonprofit profile at a glance

EIN
833501633
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
Location
Fall River, MA, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health, Crisis Intervention N.E.C.

Reported finances

Revenue
$481,254
Expenses
$503,771
Assets
$4,838
Liabilities
$39,469

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • SARA RODRIGUES (EXECUTIVE DIRECTOR)
  • RITA POLLACK (PRESIDENT)
  • PAM LALIBERTE (VICE PRESIDENT)

Highest reported compensation

  • ALLISON CURRY (DIRECTOR OF GROUP PROGRAMING & EMPO): $74,352 total reported compensation
  • SARA J NOGUEIRA (DIRECTOR OF CLINICAL SERVICES): $47,432 total reported compensation
  • ELIZABETH AUSTIN (GROUP PROGAMMING SUPERVISOR): $41,119 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

Summer enrichment academy see schedule o.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 81
  • Accountability: 32
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.7%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 8.16; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 49.2%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 125.4% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 53.1% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -15% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 85.3% of spending went to programs
  • Governance: 0 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $430K in reported program spending
  • Leadership: top reported pay $74K · 12 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.