Nonprofit · EIN 27-3978390
OAYE LUTA OKOLAKICIYE
Tax-exempt · RAPID CITY, SD 57709
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $921,545 | $1,005,915 | -$84,370 | $326,432 | $14,383 | $312,049 |
| December 31, 2024 | 990 | $883,155 | $721,304 | $161,851 | $413,628 | $17,210 | $396,418 |
| December 31, 2023 | 990 | $765,123 | $634,246 | $130,877 | $253,481 | $18,914 | $234,567 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $727,530
- Program service revenue
- $194,015
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $96,923
- Salaries, compensation and benefits (total)
- $104,308
- Professional fundraising fees
- $0
- Accounting fees
- $58,700
- Occupancy
- $104,483
- Travel
- $15,127
- Depreciation
- $13,334
- Program services (functional)
- $717,209
- Management and general (functional)
- $278,275
- Fundraising (functional)
- $10,431
Balance sheet and other
- Total assets, start of year
- $413,628
- Total assets, end of year
- $326,432
- Total liabilities, end of year
- $14,383
- Net assets, end of year
- $312,049
- Land, buildings and equipment
- $54,336
- Net assets without donor restrictions
- $312,049
- Gross receipts
- $921,545
- Employees
- 1
- Volunteers
- 20
- Year formed
- 2019
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gene Tyon | Director Key employee | 40 | $96,539 |
| Valeriah Big Eagle | Board Member Trustee or director | 1 | $0 |
| Lynn Cuny | Board Member Trustee or director | 1 | $0 |
| Jacob Weasel | Board Member Trustee or director | 1 | $0 |
| Tracy Sazue | Board Member Trustee or director | 1 | $0 |
| Kyle White | Board Member Trustee or director | 1 | $0 |
| Patricia Brave Heart | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Gene Tyon | Director Key employee | 40 | $80,000 | $6,102 |
| Valeriah Big Eagle | Board Member Trustee or director | 1 | $0 | $0 |
| Lynn Cuny | Board Member Trustee or director | 1 | $0 | $0 |
| Jacob Weasel | Board Member Trustee or director | 1 | $0 | $0 |
| Tracy Sazue | Board Member Trustee or director | 1 | $0 | $0 |
| Kyle White | Board Member Trustee or director | 1 | $0 | $0 |
| Patricia Brave Heart | Board Member Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gene Tyon | Director Key employee | 40 | $76,520 |
| Valeriah Big Eagle | Board Member Trustee or director | 1 | $0 |
| Lynn Cuny | Board Member Trustee or director | 1 | $0 |
| Jacob Weasel | Board Member Trustee or director | 1 | $0 |
| Tracy Sazue | Board Member Trustee or director | 1 | $0 |
| Kyle White | Board Member Trustee or director | 1 | $0 |
| Patricia Brave Heart | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2792, RAPID CITY, SD 57709-2792
- In care of
- % GENE TYON
- Mailing address (990-N for 2021)
- PO Box 2792, Rapid City SD 57709
- Principal officer (990 for 2025)
- Gene Tyon, PO Box 2792, Rapid City, SD 57709
- Principal officer (990-N for 2021)
- Gene Tyon, PO Box 282, Pine Ridge SD 57770
- Signed the 990
- Natalie Anderson, Bookkeeper
- Phone
- (605) 391-6470
- Website
- https://www.oayeluta.org
Mission
To promote healing by providing a continuum of substance abuse addiction prevention, intervention, and continuum of care. Reconnecting traditional Lakota culture practices, while instilling hope, promoting wellness, and revitalizing cultural identity development in youth, adults, and families and communities.
Program accomplishments
- To promote healing by providing a continuum of substance abuse addiction prevention, intervention, and continuum of care.Expenses $717,209
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-3978390
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F21)
- Assets (IRS master file)
- $326,432
- Income (IRS master file)
- $921,545
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $921,545 | $1,005,915 | $326,432 | XML |
| 990 | December 2024 | $883,155 | $721,304 | $413,628 | IRS |
| 990 | December 2023 | $765,123 | $634,246 | $253,481 | XML |
| 990 | December 2022 | $508,579 | $423,681 | $118,358 | IRS |
| 990-N for 2021 Officer: Gene Tyon | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Gene Tyon | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Gene Tyon | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 27-3978390).
Questions about OAYE LUTA OKOLAKICIYE
- What is the EIN of OAYE LUTA OKOLAKICIYE?
- The employer identification number (EIN) of OAYE LUTA OKOLAKICIYE is 27-3978390.
- Is OAYE LUTA OKOLAKICIYE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to OAYE LUTA OKOLAKICIYE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OAYE LUTA OKOLAKICIYE 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 OAYE LUTA OKOLAKICIYE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OAYE LUTA OKOLAKICIYE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of OAYE LUTA OKOLAKICIYE?
- The 990 for the year ended December 31, 2025 names Gene Tyon.
- Who are the officers and directors of OAYE LUTA OKOLAKICIYE?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $96,539 (Gene Tyon, Director).
- How much revenue does OAYE LUTA OKOLAKICIYE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $921,545, expenses of $1,005,915 and total assets of $326,432 at year end.
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All nonprofits in RAPID CITY · South Dakota · Mental health and crisis intervention