Black Hills Christian Academy

Nonprofit profile at a glance

EIN
460433594
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Spearfish, SD, United States
Phone
605-722-1276
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,099,518
Expenses
$1,051,838
Assets
$1,345,165
Liabilities
$341,441

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • KELSIE DARLING (PRESIDENT)

People named in this filing

  • KELSIE DARLING (PRESIDENT)
  • AMANDA SLETTEN (VICE PRESIDE)
  • SARAH ANDERSON (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Instilling Christian Principles with C.A.R.E. Donations support our our ability to provide the Northern Black Hills area with a place for Christ-centered education. EVERY gift, EVERY family, EVERY year makes an impact! Donate Now Our Mission. Selection Criteria:** A review panel composed of a minimum of one Black Hills Christian Academy Board member and one teacher will review the applications based on essays, faith, passion, and the financial need conveyed. Awards: Legacy of the Lion Scholarships** are awarded to one or more students every year, as funding permits. Recipients receiving an award will be notified prior to June 15th**Legacy of the Lion Scholarship** , but chooses not to enroll or unenrolls, the financial assistance awarded will be absorbed back into the **Legacy of the Lion Scholarship** general fund. Would you like to support the Legacy of the Lion Scholarship and...

What it reported doing in 2024

Bhca was founded as belle fourche christian school, (bfcs), in the fall of 1992 with two teachers serving 12 students. Meeting in local churches for four years enabled us to purchase a facility in august 1996 just outside of belle fourche. We opened the doors to students in preschool through eighth grade. Bfcs changed its name in 2002 to black hills christian academy. In 2008 the bhca board voted to move the school to spearfish. Bhca leased from calvary temple assembly of god church, but after 3 years quickly outgrew the facilities. In 2011 bhca moved into their current facility at 630 s. 32nd street in spearfish where they can continue to grow in enrollment and in academic achievements. Bhca is a member and is currently working on accreditation with association of christian school international (acsi). Beginning in 2018-2019, bhca and spearfish classical christian school are partnering together as one body of christ to impact the community and northern hills. We will continue the vision of cultivating character and the academic potential of every student to impact the world for christ.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 89
  • Program expense ratio: 93.4%; rating input score 93
  • Fundraising efficiency: $13.66 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97%; rating input score 97; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.3%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 47th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 89.5% of revenue deployed · 93.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $983K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.