Yup. 2nd only to Hydrogen. Stars are mostly Hydrogen and Helium. It is estimated that 25% of all mass in the universe is helium. But given its properties its hard to hold onto. It's chemically inactive so it doesn't stick to anything so it isn't locked up say like Hydrogen and Oxygen are in water which stays put. Hence the oceans.

Helium is created by fusion and fission. The sun, and all stars, make helium from hydrogen and in earth radioactive decay knocks off helium atoms from Uranium and what not that gets trapped until it finds a way out and our gravity is too weak to hold onto it. Pretty much boiling off into space. It can be recovered from the atmosphere but the process is kind of costly. Easier to separate it from Natural Gas at the moment.