Civic Intelligence

Balance Inc.

990 • Fiscal year 2023 • EIN 39-1771303

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

1350 14th Ave STE 4Grafton, WI 53024-1990

(262) 268-6811

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.18x

Higher debt load relative to revenue than 63% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

33rd percentile

-3.0%

Higher net margin than 33% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$158,427

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

19th percentile

-6.0%

Faster asset growth than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.8%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$2,650,036

Down $168,643 (-6.0%) from 2022

Net Assets

Down

$2,013,647

Down $72,411 (-3.5%) from 2022

Liabilities

Down

$636,389

Down $96,232 (-13%) from 2022

Revenue

Down

$3,570,780

Down $64,055 (-1.8%) from 2022

Expenses

Up

$3,678,258

Up $46,304 (+1.3%) from 2022

Net Income

Down

-$107,478

Down $110,359 (-3831%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,728,350Liabilities 2011: $945,266Net Assets 2011: $783,0842011Assets 2012: $1,939,920Liabilities 2012: $1,009,161Net Assets 2012: $930,7592012Assets 2013: $1,985,991Liabilities 2013: $994,482Net Assets 2013: $991,5092013Assets 2014: $2,429,276Liabilities 2014: $1,521,121Net Assets 2014: $908,1552014Assets 2015: $2,286,876Liabilities 2015: $1,601,365Net Assets 2015: $685,5112015Assets 2016: $1,891,087Liabilities 2016: $1,273,793Net Assets 2016: $617,2942016Assets 2017: $1,882,577Liabilities 2017: $1,124,802Net Assets 2017: $757,7752017Assets 2018: $2,212,413Liabilities 2018: $1,478,422Net Assets 2018: $733,9912018Assets 2019: $2,458,555Liabilities 2019: $1,571,666Net Assets 2019: $886,8892019Assets 2020: $2,583,310Liabilities 2020: $1,313,546Net Assets 2020: $1,269,7642020Assets 2021: $2,954,266Liabilities 2021: $773,002Net Assets 2021: $2,181,2642021Assets 2022: $2,818,679Liabilities 2022: $732,621Net Assets 2022: $2,086,0582022Assets 2023: $2,650,036Liabilities 2023: $636,389Net Assets 2023: $2,013,6472023Assets 2024: $2,753,063Liabilities 2024: $547,860Net Assets 2024: $2,205,2032024

Highlighted filing

2023

Assets$2,650,036
Liabilities$636,389
Net Assets$2,013,647

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,361,4922011Expenses 2012: $2,617,8702012Revenue 2013: $2,881,012Expenses 2013: $2,829,000Net Income 2013: $52,0122013Revenue 2014: $2,854,311Expenses 2014: $2,942,055Net Income 2014: -$87,7442014Revenue 2015: $2,955,465Expenses 2015: $3,176,454Net Income 2015: -$220,9892015Revenue 2016: $3,214,338Expenses 2016: $3,288,654Net Income 2016: -$74,3162016Revenue 2017: $3,391,536Expenses 2017: $3,266,694Net Income 2017: $124,8422017Revenue 2018: $3,624,537Expenses 2018: $3,690,849Net Income 2018: -$66,3122018Revenue 2019: $4,192,238Expenses 2019: $4,067,790Net Income 2019: $124,4482019Revenue 2020: $4,311,382Expenses 2020: $3,936,838Net Income 2020: $374,5442020Revenue 2021: $4,918,041Expenses 2021: $3,992,133Net Income 2021: $925,9082021Revenue 2022: $3,634,835Expenses 2022: $3,631,954Net Income 2022: $2,8812022Revenue 2023: $3,570,780Expenses 2023: $3,678,258Net Income 2023: -$107,4782023Revenue 2024: $3,846,720Expenses 2024: $3,665,179Net Income 2024: $181,5412024

Highlighted filing

2023

Revenue$3,570,780
Expenses$3,678,258
Net Income-$107,478
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$3,648,924
Mission and Program Overview

Mission

Balance is an organization dedicated to improving the quality of life for persons with developmental disabilities.we provide services to individuals that promote and respond to their personal goals, desires, needs and dreams. We strive to empower each individual in determining the direction of his or her life.our services enhance the communities' capacity to understand and embrace persons with developmental disabilities. We are committed to provide services which maximize individual potential, while acting as prudent stewards of our resources.

Dedicated to improving the quality of life for adults and children with intellectual and develomental disabilities by providing programs that promote and respond to each persons goals, dreams and needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,392,843$1,367,040▼ $25,803
Investments in Publicly Traded Securities$547,307$591,879▲ $44,572
Cash and Non-Interest-Bearing Accounts$469,942$400,675▼ $69,267
Accounts Receivable$168,743$185,385▲ $16,642
Investments Other Securities$8,744$14,601▲ $5,857
Pledges and Grants Receivable$66,040$4,687▼ $61,353
Prepaid Expenses and Deferred Charges$14,438$4,121▼ $10,317
Total Assets$2,818,679$2,650,036▼ $168,643
Other Assets Total$150,622$81,648▼ $68,974
Liabilities
Mortgage Notes Payable Secured by Investment Property$443,700$431,896▼ $11,804
Accounts Payable and Accrued Expenses$140,863$125,411▼ $15,452
Other Liabilities$148,058$79,082▼ $68,976
Total Liabilities$732,621$636,389▼ $96,232
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,027,260$2,003,089▼ $24,171
Net Assets With Donor Restrictions$58,798$10,558▼ $48,240
Total Net Assets Fund Balance$2,086,058$2,013,647▼ $72,411
Total Liabilities and Net Assets / Fund Balance$2,818,679$2,650,036▼ $168,643

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$812,940$419,815$1,232,755
Other Land Buildings$158,279$392,973$551,252
Land$352,600-$352,600
Equipment$1,354$52,401$53,755
Leasehold Improvements$41,867$9,320$51,187

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$556,051-▲ $56,142-$606,480
2022$441,636$200,000▼ $81,389-$556,051
2021$184,495$240,000▲ $19,346-$441,636
2020$124,260$50,000▲ $11,755-$184,495
2019$110,646-▲ $15,233$1,118$124,260
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jordan LuhrChief Executive OfficerFT$137,500$20,927$158,427

Board Members and Trustees

NameTitle
Pete ZakChair
Jessica LiebauVice-Chair
Andrew BernsDirector
Jennifer QuadracciDirector
Joanne PetersDirector
Kate AnsayDirector
Ron IrwinDirector
Sara EngelDirector
Tarrah BeyerSecretary
Jon VancosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$418,357
Program Service Revenue
$3,130,769
Investment Income
$29,233
Other Revenue
$-7,579
All Other Contributions
$205,834
Change in Net Assets
$-107,478

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,565,067
Revenue Not Reported on Financial Statements
$5,713
Revenue Not Reported on Form 990
$56,325
Total Revenue per Audited Statements
$3,621,392
Total Revenue per Form 990
$3,570,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,821,489
Other Expenses$856,769
Total Fundraising Expense$100,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,006,579$295,860$18,410$2,320,849
Payroll Taxes$155,751$26,749$4,545$187,045
Occupancy$134,124$30,334$11,044$175,502
Current Officers, Directors, Trustees, and Key Employees$57,034$61,786$39,607$158,427
Other Employee Benefits$118,395$8,997$1,421$128,813
Depreciation Depletion$118,185$4,011$1,465$123,661
Insurance$100,913$6,584$2,402$109,899
Office Expenses$69,481$7,308$6,293$83,082
Fees for Services Accounting-$77,860-$77,860
Fees for Services Management$6,459$55,285$101$61,845
Travel$32,043$5,154$3,135$40,332
Information Technology$32,315$2,363$860$35,538
Pension Plan Contributions$23,456$791$2,108$26,355
Other Expenses$24,244$90$1,507$25,841
Interest$21,973$2$1$21,976
All Other Expenses$5,567$2,404$1,459$9,430
Fees for Service Investment Mgmnt Fees-$5,713-$5,713
Advertising-$4,100-$4,100
Conferences and Meetings$868$1,230$1$2,099
Total Functional Expenses$2,979,281$598,280$100,697$3,678,258

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,693,803
Total Expenses per Form 990$3,678,258
Expenses per Audited Statements$3,672,545
Expenses Not Reported on Form 990$21,258
Expenses Not Reported on Financial Statements$5,713
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,099
Fundraising Gross Income$43,734
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$226,136$43,734$2,669$41,065
Total Events$226,136$43,734$54,099$-10,365
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$78,461
Operating Lease Liability$621
Finance Lease Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The finance committee reviews, forwards to the executive committee and then to the full board for approval.

Form 990, Part VI, Section B, Line 12C

Perceived conflict of interests often exist in organizations such as Balance. Board members volunteer in part because they have loved ones served by the organization. Other board members family members may take positions within the organization. Board members are required to disclose possible conflicts to the executive committee and withdraw from discussion and voting on the matter.

Form 990, Part VI, Section B, Line 15A

Personnel committee reviews accomplishments from each comittee chair and then recommends an increase to the executive committee for approval. The executive committee reviews the CEOs salary annually and any adjustments are recommended to the full board for approval.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Form 990, Part VI, Section A, Line 4

Balances by-laws were updated to reflect changes to Article III, Section 1 - Officers of the Board of Directors and revises term limits.

Filing and Contact Details

Filer

Filer Name
Balance Inc
EIN
39-1771303
Phone
2622686811
Address
1350 14th Ave STE 4, Grafton, WI 53024-1990

Signing Officer

Name
Malorie King
Title
CEOExecutive Director
Phone
2622686811
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Malorie King
Formed
1993
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
10
Employees
119
Volunteers
109

Preparer

Firm
O'Leary & Anick
Address
13400 Bishops Lane Ste 120, Brookfield, WI 53005
Preparer
Christine C Daws
Phone
4147740300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4C

Staff in this program are Balance staff as well as volunteer community mentors, which provides a unique mentorship experience. The social skills program features a variety of social development activities as well as activities with community partners who are skilled in the arts, sciences and animal encounters. The Balance childrens summer recreation program offers a summer camp experience for children with disabilities between the ages of five and fifteen. Children in this program have the opportunity to explore and adventure at local and neighboring community recreation sites while connecting with peers, volunteer mentors and staff. The program currently offers two different three week sessions, accomodating approximately 48 kids. This program runs the from the third week of June through the first week of August. Activities include swimming, visiting museums, zoos, nature parks and preserves, water parks, picnics and more. This program is offered to children with developmental disabilities throughout Ozaukee county and is currently funded through the Ozaukee department of human services.

Form 990, Part III, Line 4D

Other Program Services Supported Living - Balance has been supporting individuals with developmental disabilities in Ozaukee county since 1991. One of the many programs Balance runs is Supported Living, a flexible partnership that enables a person needing support to live in their own home with individualized assistance from Balance. Many individuals with developmental disabilities wish to live in their own homes or apartments in the community and do not require assistance around the clock. Community Supportive Living enables people to live in their own home, not a place that belongs to an agency. Home is at the center of our lives. It is home base for our relationships with friends and family. We choose who we live with, who we invite into our home, how we create our place with our own particular mix of decorations, colors, pictures and cherised items.

Financial Statement Notes

V 4

Balances endowment consists of a general endowment fund to support the mission of Balance

XI 2D

Special Event Expenses 10,365

XII 2D

Special Event expenses 10,365

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IRS990/MissionDesc0Balance strives to empower each individual in determining the direction of their life. Balances community based programs enhance the communities capacity to understand and embrace individuals with IDD and special needs. Balance is committed to providing programs maximizing individual potential while acting as prudent stewards of our resources.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Day Programs - Balance provides community based adult services for adults with developmental and intellectual disabilities from birth. Our day program consists of one site, located in a neighborhood with easy access to community activities and opportunities. The PACE locale meets or exceeds ADA standards. Balance also offers a 10-week summer day program, running from mid-June through mid-August, for individuals 18 and up, that helps with transitioning out of high school into and adult day program. Program participants are supported in 11 care, 21 care 2 participants with 1 staff, or a group of 4-5 individuals with one staff member. The philosophy at Balance is to maximize each individuals integration into community life. Participants are involved in various activities taking them out into their community to interact with various community members at least once per day. These activities serve to enrich health, creativity and socialization with the opportunity to give back through volunteer jobs. Seventy-five percent of day programming time is spent in the community.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Childrens Programs - Balances social skills program for children came about as an organic response to the resounding need for more supportive opportunities and programming for children with developmental disabilities throughout the community. The program was first piloted in January 2019, as a once-a-week session for children ages five to seventeen, and has since expanded due to the programs success. The social skills program currently runs with the school calendar, offering 14-week sessions for both the spring and fall semesters. Tuesday evenings run from 400 to 600 PM and are open to children between the ages of five and twelve, while Thursday evenings run from 345 to 545 PM for children twelve through seventeen. In alignment with Balances mission and vision, the program strives to support and provide opportunities for each individuals personal growth through social connection and new hands-on experiences. Children and adolescents in this program are paired 11 or 12, allowing them to have the most support possible, and a tailored experience to their own personal goals.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.75$0.55$2.21$3.85$3.67$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.65$0.64$2.01$3.57$3.68$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.73$2.09$3.63$3.63$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.77$2.18$4.92$3.99$0.93
2020Detailed filing. Detailed filing data is available for this year.$2.58$1.31$1.27$4.31$3.94$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.57$0.89$4.19$4.07$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$1.48$0.73$3.62$3.69$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$1.12$0.76$3.39$3.27$0.12
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.89$1.27$0.62$3.21$3.29$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$1.60$0.69$2.96$3.18$0.22
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$1.52$0.91$2.85$2.94$0.09
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.99$0.99$2.88$2.83$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$1.01$0.93$2.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.95$0.78$2.36