Is this abuse/neglect? Should I report?

My friend has a 4 year old and 8 year old special needs child. Her house is disgusting. there are take out food packaging all over from past weeks, clothes and garbage all over the floors. Medications and medical equipment for special needs child in reach and accessible to the 4 year old. 8 year old will sit in dirty diapers for hours. 4 year old has no bedtime and his diet consists of candy sugar and fast food. So bad that he currently has 3 holes/cavities in back molars and is unable to eat anything but soft foods. She also has a boyfriend that smokes meth in the house around kids daily(and there is an oxygen and oxygen tanks in the house). The 4 year old has not seen a doctor since he was 2. The smell of urine and garbage is very strong in house. There are used diapers on the floors. What can I do to help this situation? I have helped her clean up in the past, only to have it return to this state after a few days. Should I call to report?