Black Hills Health and Education Center
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
- Only 23% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
Conducting seminars for better living, health emphasis, evangelism, and religious retreats. Therapeutic massage course and wellness live-in programs.
- Income
- $1.2 million
- Spending
- $553,492
- Spent on programs
- 23%
- Reserves
- 1.2 months of spending
- Largest source of income
- donations and private grants, 90%
- Employees
- 21
- Volunteers
- 2
- Highest pay
- $24,149, 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
Fair: 60 out of 100. Higher than 32% of charities in its peer group (health care, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 54% of income.
Income trend
15 of 15Income rose 134% on the year before.
Spending floor
0 of 1523% of spending went to programs and raising each dollar of donations cost 0 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
Weak: 30 out of 100. Higher than 1% of charities in its peer group (health care, $1m to $10m).
Independent board
25 of 258 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, 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 (4)
- $50,203 spent. Wellness Programs. Conducted 11 10-day live-in programs emphasizing lifestyle changes for improved health; hydrotherapy and other natural treatments, and health education. Total guests were 37. Also hosted several 1- to 5-day seminars with attendance of 23.
- $30,993 spent. Massage School. A 650-hour therapeutic massage course that prepares students to take the MBLEx national examination. In 2025 we were reorganizing the program and did not have any students.
- $30,672 spent. Organic Farm & Garden: Fruit and vegetable crops that provide and demonstrate benefits of a natural and vegan diet.
- $12,750 spent. Gift shop, offering a variety of products promoted in our wellness program for a healthy lifestyle.
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
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 September 7, 2026.
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 September 30, 2026.
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 September 10, 2026.
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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1980.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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 October 7, 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.