Measuring 26 metres east to west and 22 metres north to south, this ancient cemetery is enclosed by a barely visible grassed bank on three sides, whilst a modern field wall marks its western boundary. The site's most distinctive features are three standing stones known locally as O'Donnell's stones, which mark three corners of the enclosure. The northwestern stone stands 1.1 metres tall, the northeastern stone reaches 0.85 metres in height with a squarish profile, and the southeastern stone, the tallest of the trio, rises to 1.45 metres. A fourth stone, now incorporated into the western field wall, may have originally been part of this group, though its connection remains uncertain. Within the interior stands a relatively modern plain cross.

Archaeological investigations in 2002 revealed interesting details about the surrounding landscape when road improvements were planned near the site. During excavations carried out under licence 02E0571, archaeologists discovered remarkably deep and well-developed topsoil for such a coastal location, ranging from 0.15 metres where granite bedrock approached the surface to over 0.6 metres at the western end. The dark brown, sandy loam topsoil rested on a yellow-brown, stony substrate, though no archaeological features were uncovered during these works.

The burial ground was first formally documented in the Archaeological Survey of County Donegal in 1983, compiled by Brian Lacey and his team of archaeologists. This comprehensive survey catalogued field antiquities throughout the county from the Mesolithic period through to the 17th century, ensuring sites like Balloor burial ground and its enigmatic O'Donnell's stones remain part of the historical record. The light soil and coastal setting suggest this location was deliberately chosen for burial purposes, though the exact age and cultural associations of the site remain subjects for further research.