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Balam Foundation Incorporated

EIN 86-1253093 · Miami, FL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceGood79 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Aims to improve the well-being of animals, especially cats. Provides trap/neuter/release programs, sterilization clinics, veterinary care, boarding care, and adoption services, including transportation to new homes.

Income
$643,429
Spending
$534,465
Spent on programs
90%
Reserves
3.7 months of spending
Largest source of income
donations and private grants, 100%
Employees
1
Volunteers
6
Highest pay
$51,976, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 41% of charities in its peer group (animals, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.7 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 17% of income.

  • Income trend

    5 of 15

    Income fell 17% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 79 out of 100. Higher than 73% of charities in its peer group (animals, $250k to $1m).

  • Independent board

    18 of 25

    2 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $216,805 spent. Animal care and fostering: Animals are rescued, rehabilitated, and cared for until suitable families can be found, or animals can be sterlized and released.
  2. $109,401 spent. Sterilizations. 4073 Animals total (1175 dogs, 2898 cats) through community events and dedicated trap/neuter/release programs. Cats which are released provide free rodent control for the community. In addition to feral cats, The Balam Foundation assists impoverished families with sterilizations of their dogs and cats.
  3. $89,809 spent. Adoptions: During 2025, 146 dogs and cats were fostered until suitable adoptive owners could be found in the USA and Canada.
  4. $63,086 spent. Veterinary care: Care is provided to impoverished families needing help for their animals and also for feral animals which are trapped.
  5. Veterinary care: Care is provided to impoverished families needing help for their animals and also for feral animals which are trapped.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.