Stew

I just purchased a 2004 Hot Springs Vangaurd Spa. Hooked it up to 20amp 30amp cfgi to a main breaker 50amp. I filled it, got the pumps running but it would not heat up. I checked the power red and black at the spa end coming from the 30 amp cfgi and they read 230 vlts. I have a red light saying the heater is running. Did an olhm test on the black and white wires from the heater and got 27. The one thing that does not make sense is were the black and white wires from the heater plug into. With the heater light (red) on, I tested the black and white terminals on the board and show no power. Am I missing something or is the heater board having a problem. Thanks for your help. The nearest tech is about 100 miles away from me.