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Nonprofit · EIN 88-2636267

FRIENDS OF THE CHILDREN - HE SAPA

Tax-exempt · RAPID CITY, SD 57701

Financials

$1.3M$810K2022$746K$1.1M2023$877K$1.1M2024
Revenue Expenses · by fiscal year end
Financials of FRIENDS OF THE CHILDREN - HE SAPA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$877,222$1,133,150-$255,928$970,212$78,408$891,804
August 31, 2024990$746,314$1,087,417-$341,103$1,190,012$56,193$1,133,819
August 31, 2023990$1,285,467$810,221$475,246$1,504,688$41,543$1,463,145
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$859,325
of which government grants
$35,000
Program service revenue
$0
Investment income
$17,897
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$125,281
Other salaries and wages
$562,868
Salaries, compensation and benefits (total)
$827,220
Professional fundraising fees
$0
Occupancy
$46,727
Travel
$8,625
Depreciation
$759
Program services (functional)
$873,694
Management and general (functional)
$147,106
Fundraising (functional)
$112,350

Balance sheet and other

Total assets, start of year
$1,190,012
Total assets, end of year
$970,212
Total liabilities, end of year
$78,408
Net assets, end of year
$891,804
Land, buildings and equipment
$1,798
Publicly traded securities
$254,991
Net assets without donor restrictions
$589,179
Net assets with donor restrictions
$302,625
Gross receipts
$877,222
Employees
12
Volunteers
0
Year formed
2022
State of legal domicile
SD

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
WALT SWAN JREXECUTIVE DIRECTOR
Officer
40$20,427
LILA MEHLHAFFCHAIR
Trustee or director, Officer
1$0
TIM DOYLEDIRECTOR
Trustee or director
1$0
MIKE FRANKESECRETARY
Trustee or director, Officer
1$0
JADE HERMANVICE CHAIR
Trustee or director, Officer
1$0
MARIE HIGH BEARDIRECTOR
Trustee or director
1$0
990 for the year ended August 31, 2024: 6 people
NameTitleHours / weekCompensation
VALERIAH BIG EAGLEEXECUTIVE DIRECTOR
Officer
40$101,869
LILA MEHLAFFPRESIDENT
Trustee or director, Officer
1$0
TIM DOYLEDIRECTOR
Trustee or director
1$0
MIKE FRANKEDIRECTOR
Trustee or director
1$0
JADE ELISE HERMANDIRECTOR
Trustee or director
1$0
WALT SWAN JREXECUTIVE DIRECTOR
Officer
40$0
990 for the year ended August 31, 2023: 8 people
NameTitleHours / weekCompensation
LILA MEHLAFFPRESIDENT
Trustee or director, Officer
1$0
GENE TYONVICE PRESIDENT
Trustee or director, Officer
1$0
ELAINE YELLOW HORSESECRETARY
Trustee or director, Officer
1$0
TASHA FRIDIADIRECTOR
Trustee or director
1$0
TIM DOYLEDIRECTOR
Trustee or director
1$0
MIKE FRANKEDIRECTOR
Trustee or director
1$0
DR ALICIA MOUSSEAUDIRECTOR
Trustee or director
1$0
VALERIAH BIG EAGLEEXECUTIVE DIRECTOR
Officer
40$0

Address and contacts

Address (IRS master file)
330 KNOLLWOOD DRIVE STE 1, RAPID CITY, SD 57701-1921
In care of
% WALT SWAN
Principal officer (990 for 2024)
LILA MEHLHAFF, PO BOX 3352, RAPID CITY, SD 57701
Signed the 990
LILA MELHLAFF, INTERIM EXECUTIVE DIRECTOR
Phone
(605) 791-0781
Return prepared by
APRIO ADVISORY GROUP LLC

Mission

FRIENDS OF THE CHILDREN - HE SAPA HAS A MISSION OF IMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS AND PROFESSIONAL MENTORS 12+ YEARS, NO MATTER WHAT. 92% GO ON TO ENROLL IN POST-SECONDARY EDUCATION, SERVE OUR COUNTRY, OR ENTER THE WORKFORCE. 83% GRADUATE HIGH SCHOOL OR EARN A GED, 93% AVOID JUVENILE JUSTICE SYSTEM INVOLVEMENT, AND 98% WAIT TO PARENT UNTIL AFTER THEIR TEEN YEARS.

990 for the year ended August 31, 2025

Program accomplishments

  • YOUTH IN THE FRIENDS PROGRAM FACE CONSIDERABLE CHALLENGES, INCLUDING PLACEMENT IN THE FOSTER CARE SYSTEM, UNDER-RESOURCED NEIGHBORHOOD SCHOOLS, HOMELESSNESS, HUNGER, AND CHALLENGES IN ACCESS TO AND QUALITY OF HEALTH CARE. DESPITE THESE BARRIERS, PROGRAM YOUTH ENTER ADULTHOOD WITH STRONG FOUNDATIONS FOR CONTINUING ACHIEVEMENT: 92% GO ON TO ENROLL IN POST-SECONDARY EDUCATION, SERVE OUR COUNTRY OR ENTER THE WORKFORCE, 83% GRADUATE HIGH SCHOOL OR EARN A GED, 93% AVOID JUVENILE JUSTICE SYSTEM INVOLVEMENT, AND 98% WAIT TO PARENT UNTIL AFTER THEIR TEEN YEARS.
    Expenses $873,694

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
88-2636267
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2022
Accounting year ends
August
Files
Form 990 or 990-EZ
Assets (IRS master file)
$970,212
Income (IRS master file)
$877,222

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$877,222$1,133,150$970,212XML
990August 2024$746,314$1,087,417$1,190,012XML
990August 2023$1,285,467$810,221$1,504,688XML
990August 2022$995,000$8,451$986,549IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-2636267).

Questions about FRIENDS OF THE CHILDREN - HE SAPA

What is the EIN of FRIENDS OF THE CHILDREN - HE SAPA?
The employer identification number (EIN) of FRIENDS OF THE CHILDREN - HE SAPA is 88-2636267.
Is FRIENDS OF THE CHILDREN - HE SAPA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to FRIENDS OF THE CHILDREN - HE SAPA tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDS OF THE CHILDREN - HE SAPA file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FRIENDS OF THE CHILDREN - HE SAPA due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRIENDS OF THE CHILDREN - HE SAPA last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of FRIENDS OF THE CHILDREN - HE SAPA?
The 990 for the year ended August 31, 2025 names LILA MEHLHAFF.
Who are the officers and directors of FRIENDS OF THE CHILDREN - HE SAPA?
The 990 for the year ended August 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $20,427 (WALT SWAN JR, EXECUTIVE DIRECTOR).
How much revenue does FRIENDS OF THE CHILDREN - HE SAPA have?
On its 990 for the year ended August 31, 2025 it reported revenue of $877,222, expenses of $1,133,150 and total assets of $970,212 at year end.

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