Nonprofit · EIN 84-2500396
HE SAPA OTIPI - INCORPORATED
Tax-exempt · RAPID CITY, SD 57701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $172,492 | $385,364 | -$212,872 | $682,841 | $0 | $682,841 |
| December 31, 2024 | 990 | $641,753 | $330,272 | $311,481 | $898,300 | $2,587 | $895,713 |
| December 31, 2023 | 990 | $726,575 | $243,143 | $483,432 | $589,016 | $4,784 | $584,232 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $159,478
- Program service revenue
- $0
- Investment income
- $13,014
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $101,000
- Other salaries and wages
- $58,860
- Salaries, compensation and benefits (total)
- $180,028
- Professional fundraising fees
- $0
- Legal fees
- $6,434
- Accounting fees
- $17,486
- Occupancy
- $16,488
- Travel
- $39,348
- Depreciation
- $3,645
- Program services (functional)
- $202,989
- Management and general (functional)
- $82,311
- Fundraising (functional)
- $100,064
Balance sheet and other
- Total assets, start of year
- $898,300
- Total assets, end of year
- $682,841
- Total liabilities, end of year
- $0
- Net assets, end of year
- $682,841
- Land, buildings and equipment
- $3,038
- Net assets without donor restrictions
- $682,841
- Gross receipts
- $172,492
- Employees
- 3
- Volunteers
- 0
- Year formed
- 2016
- 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 |
|---|---|---|---|
| Cante Heart | Executive Director Officer | 40 | $101,000 |
| Valeriah Big Eagle | President Trustee or director, Officer | 1 | $0 |
| Ira Taken Alive | Vice President Trustee or director, Officer | 1 | $0 |
| Kellen Returns From Scout | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cante Heart | Executive Director Officer | 40 | $101,265 |
| Bobbie Koch | Board Member Trustee or director, Officer | 40 | $55,128 |
| Valeriah Big Eagle | President Trustee or director, Officer | 1 | $0 |
| Ira Taken Alive | Vice President Trustee or director, Officer | 1 | $0 |
| Kellen Returns From Scout | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CANTE HEART | INTERIM PRESIDENT Trustee or director, Officer | 40 | $69,231 |
| BOBBIE KOCH | INTERIM SECRETARY Trustee or director, Officer | 40 | $58,113 |
| GENE TYON | INTERIM VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| VALERIAH BIG EAGLE | INTERIM TREASURER Trustee or director, Officer | 1 | $0 |
| BEVERLY WARNE | BOARD MEMBER Trustee or director | 1 | $0 |
| KIBBE BROWN | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 408 KNOLLWOOD DR, RAPID CITY, SD 57701-0600
- In care of
- % VALERIAH BIG EAGLE
- Mailing address (990-N for 2022)
- 922 NORTH 7TH ST, RAPID CITY SD 57701
- Principal officer (990 for 2025)
- Cante Heart, 408 Knollwood Drive, Rapid City, SD 57701
- Principal officer (990-N for 2022)
- VALERIAH BIG EAGLE, 922 NORTH 7TH ST, RAPID CITY SD 57701
- Signed the 990
- Cante Heart, Executive Director
- Phone
- (605) 939-0004
- Website
- www.hesapaotipi.org
- Return prepared by
- Sage Creek Accounting Services
Mission
He Sapa Otipi restores hope, healing, and sovereignty by reclaiming Indigenous lifeways and uplifting the mind, body, and spirit of our people through cultural strength and community care.
Program accomplishments
- In Lakota, He Sapa translates to "Sacred Black Hills." Otipi translates to "The Center." He Sapa Otipi is organized and operated exclusively to revitalize traditional kinships and foster a sense of belonging within cultural wellness and community. The purpose of He Sapa Otipi is: A. To build a community center that provides a safe place for reconnecting Lakota well-being to character, ceremony, community, cultural awareness, and identity. B. To work as a hub of resources to educate and engage native populations, as well as to celebrate the richness of our shared values and heritage. C. To encourage a broader culture of unity and respect within the international indigenous community, and promote healing between native and non-native peoples for the betterment of the present and future generations. D. To be a dedicated and evolving voice, and we advocate for the best interest of all people, and welcome peoples from all nations. E. To promote workforce development for transitioning community members by overcoming obstacles to employment. He Sapa Otipi is actively working toward bringing an indigenous-hosted community center to Rapid City (Miniluzahan Otunwahe). The organization is currently engaged in an ongoing community outreach, raising funds for the construction, and co-design process that centers the voice of the Rapid City indigenous community, this process includes community surveys, interviews, talking circles, activities, and workshops.Expenses $202,989
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
- 84-2500396
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $682,841
- Income (IRS master file)
- $172,492
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $172,492 | $385,364 | $682,841 | XML |
| 990 | December 2024 | $641,753 | $330,272 | $898,300 | XML |
| 990 | December 2023 | $726,575 | $243,143 | $589,016 | XML |
| 990-N for 2022 Officer: VALERIAH BIG EAGLE | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Valeriah Big Eagle | December 31, 2020 | ≤ $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 84-2500396).
Questions about HE SAPA OTIPI - INCORPORATED
- What is the EIN of HE SAPA OTIPI - INCORPORATED?
- The employer identification number (EIN) of HE SAPA OTIPI - INCORPORATED is 84-2500396.
- Is HE SAPA OTIPI - INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to HE SAPA OTIPI - INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HE SAPA OTIPI - INCORPORATED 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 HE SAPA OTIPI - INCORPORATED 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 HE SAPA OTIPI - INCORPORATED 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 HE SAPA OTIPI - INCORPORATED?
- The 990 for the year ended December 31, 2025 names Cante Heart.
- Who are the officers and directors of HE SAPA OTIPI - INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $101,000 (Cante Heart, Executive Director).
- How much revenue does HE SAPA OTIPI - INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $172,492, expenses of $385,364 and total assets of $682,841 at year end.
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