/usr/share/xfce4/helpers/balsa.desktop is in libexo-helpers 0.6.2-4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Icon=gnome-balsa2
Type=X-XFCE-Helper
Name=Balsa
Name[ar]=Balsa
Name[ast]=Balsa
Name[be]=Balsa
Name[bn]=বেলসা
Name[ca]=Balsa
Name[cs]=Balsa
Name[cy]=Balsa
Name[da]=Balsa
Name[de]=Balsa
Name[dz]=བཱལ་ས།
Name[el]=Balsa
Name[en_GB]=Balsa
Name[es]=Balsa
Name[et]=Balsa
Name[eu]=Balsa
Name[fi]=Balsa
Name[fr]=Balsa
Name[gl]=Balsa
Name[he]=Balsa
Name[hr]=Balsa
Name[hu]=Balsa
Name[id]=Balsa
Name[it]=Balsa
Name[ja]=Balsa
Name[kk]=Balsa
Name[lv]=Balsa
Name[mk]=Balsa
Name[nb]=Balsa
Name[nl]=Balsa
Name[pa]=ਬਲਸਾ
Name[pl]=Balsa
Name[pt]=Balsa
Name[pt_BR]=Balsa
Name[ro]=Balsa
Name[ru]=Balsa
Name[sk]=Balsa
Name[sl]=Balsa
Name[sq]=Balsa
Name[sv]=Balsa
Name[tl_PH]=Balsa
Name[tr]=Balsa
Name[ug]=Balsa
Name[uk]=Balsa
Name[ur]=بالسا
Name[ur_PK]=بالسا
Name[zh_CN]=Balsa
Name[zh_TW]=Balsa
StartupNotify=false
X-XFCE-Binaries=balsa;
X-XFCE-Category=MailReader
X-XFCE-Commands=%B;
X-XFCE-CommandsWithParameter=/usr/lib/x86_64-linux-gnu/xfce4/exo-1/exo-compose-mail-1 balsa %B "mailto:%s";
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