Upper Seven Law is located in Helena, MT. According to its NTEE Classification (R60) the organization is classified as: Civil Liberties, under the broad grouping of Civil Rights, Social Action & Advocacy and related organizations. As of 12/2022, Upper Seven Law employed 5 individuals. This organization is an independent organization and not affiliated with a larger national or regional group of organizations. Upper Seven Law is a 501(c)(3) and as such, is described as a "Charitable or Religous organization or a private foundation" by the IRS.
For the year ending 12/2022, Upper Seven Law generated $574.5k in total revenue. This organization has experienced exceptional growth, as over the past 2 years, it has increased revenue by an average of 53.4% each year . All expenses for the organization totaled $479.5k during the year ending 12/2022. You can explore the organizations financials more deeply in the financial statements section below.
Form
990
Mission & Program ActivityExcerpts From the 990 Filing
TAX YEAR
2022
Describe the Organization's Mission:
Part 3 - Line 1
UPPER SEVEN LAW IS A MONTANA-BASED NONPROFIT LAW FIRM DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE BY USING THE LAW CREATIVELY TO ADVANCE SOCIAL JUSTICE AND PUBLIC INTEREST OBJECTIVES.
Describe the Organization's Program Activity:
Part 3 - Line 4a
THE LITIGATION PROGRAM REPRESENTS INDIVIDUALS AND ORGANIZATIONS ON MATTERS REGARDING CONSTITUTIONAL RIGHTS, PUBLIC RECORDS, AND OTHER ABUSES. IN THE PAST YEAR, THE LITIGATION PROGRAM: SECURED A PERMANENT INJUNCTION OF SEVERAL VOTER SUPPRESSION LAWS PASSED DURING THE 2021 LEGISLATIVE SESSION, RESTORING ELECTION DAY REGISTRATION, INVALIDATING ONEROUS VOTER ID LAWS, AND ALLOWING NEW VOTERS TO ACCESS THEIR BALLOTS BEFORE THEIR 18TH BIRTHDAYS; SECURED A PERMANENT INJUNCTION PREVENTING ENFORCEMENT OF A LAW PROHIBITING VOTER REGISTRATION ACTIVITIES IN CERTAIN SPACES ON PUBLIC UNIVERSITY CAMPUSES; PREVAILED UNDER THE FOURTEENTH AMENDMENT'S ONE-PERSON ONE-VOTE RULE BEFORE A FEDERAL THREE-JUDGE PANEL THAT ORDERED THE SECRETARY OF STATE TO USE A FAR MORE EQUALLY DISTRIBUTED MAP IN UPCOMING ELECTIONS FOR MONTANA'S PUBLIC SERVICE COMMISSION DISTRICTS; SETTLED A DEFAMATION CLAIM AGAINST A PUBLISHER OF SEVERAL EXTREMIST WEBSITES, SECURING A FINANCIAL AWARD, RETRACTION, AND APOLOGY FOR OUR CLIENT; LITIGATED TWO PENDING RIGHT TO KNOW CASES DEFENDING THE PUBLIC'S RIGHT TO EXAMINE DOCUMENTS AND OBSERVE DELIBERATIONS OF ALL PUBLIC BODIES AND STATE AGENCIES; LITIGATED A PENDING CASE CHALLENGING A LAW ALLOWING INSURANCE PROVIDERS TO DISCRIMINATE ON THE BASIS OF SEX AND MARITAL STATUS IN SETTING INSURANCE RATES; WROTE AND SUBMITTED AN AMICI CURIAE BRIEF TO THE US SUPREME COURT, ARGUING THAT RIGHTS SECURED UNDER FEDERAL LAWS--INCLUDING ESSENTIAL SAFETY-NET PROGRAMS--SHOULD CONTINUE TO BE PRIVATELY ENFORCEABLE UNDER SECTION 1983, REPRESENTING THE NATIONAL CENTER FOR YOUTH LAW, THE YOUTH LAW CENTER, THE NATIONAL CENTER FOR LAW & ECONOMIC JUSTICE, ET AL.; REPRESENTED INDIVIDUALS IN TWO CONTINUING JAIL-RELATED CASES: ONE CHALLENGING RAVALLI COUNTY'S PRETRIAL SERVICES PROGRAM THAT IMPOSES EXORBITANT FEES ON INDIVIDUALS WHO HAVE NOT BEEN TRIED OR CONVICTED FOR ANY CRIME, AND ANOTHER CHALLENGING DANGEROUS, UNHYGIENIC, AND OVERCROWDED CONDITIONS IN THE LAKE COUNTY JAIL; EXPLORED LEGAL CHALLENGES ARISING FROM MEDIA DISINFORMATION AND DEFAMATION, ESPECIALLY CLAIMS AGAINST COMMENTATORS WHO CLOAK THEIR EXTREMISM IN DISINGENUOUS CLAIMS OF PRESENTING BALANCED PERSPECTIVES; INVESTIGATED CLAIMS ON BEHALF OF FARMERS AND RANCHERS INJURED BY DRIFTING AGROCHEMICALS.
Name (title) | Role | Hours | Compensation |
---|---|---|---|
Rylee Sommers-Flanagan Executive Director | Officer | 40 | $90,000 |
Bill Jarosz Board Chair | Trustee | 1 | $0 |
Rachel Carroll Rivas Treasurer | Trustee | 1 | $0 |
Jason Smith Board Member | Trustee | 1 | $0 |
Kari Hong Secretary | Trustee | 1 | $0 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $0 |
Fundraising events | $0 |
Related organizations | $0 |
Government grants | $0 |
All other contributions, gifts, grants, and similar amounts not included above | $574,252 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $574,252 |
Total Program Service Revenue | $0 |
Investment income | $283 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $0 |
Net Income from Gaming Activities | $0 |
Net Income from Sales of Inventory | $0 |
Miscellaneous Revenue | $0 |
Total Revenue | $574,535 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $0 |
Grants and other assistance to domestic individuals. | $0 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $0 |
Compensation of current officers, directors, key employees. | $90,000 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $192,904 |
Pension plan accruals and contributions | $0 |
Other employee benefits | $10,153 |
Payroll taxes | $23,673 |
Fees for services: Management | $0 |
Fees for services: Legal | $0 |
Fees for services: Accounting | $908 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $0 |
Fees for services: Investment Management | $0 |
Fees for services: Other | $7,020 |
Advertising and promotion | $0 |
Office expenses | $21,787 |
Information technology | $813 |
Royalties | $0 |
Occupancy | $38,636 |
Travel | $3,440 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $0 |
Interest | $0 |
Payments to affiliates | $0 |
Depreciation, depletion, and amortization | $0 |
Insurance | $3,988 |
All other expenses | $0 |
Total functional expenses | $479,469 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $264,293 |
Savings and temporary cash investments | $0 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $0 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $0 |
Prepaid expenses and deferred charges | $0 |
Net Land, buildings, and equipment | $0 |
Investments—publicly traded securities | $0 |
Investments—other securities | $0 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $0 |
Total assets | $264,293 |
Accounts payable and accrued expenses | $0 |
Grants payable | $0 |
Deferred revenue | $100,000 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $0 |
Other liabilities | $0 |
Total liabilities | $100,000 |
Net assets without donor restrictions | $0 |
Net assets with donor restrictions | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Retained earnings, endowment, accumulated income, or other funds | $164,293 |
Total liabilities and net assets/fund balances | $264,293 |
Organization Name | Assets | Revenue |
---|---|---|
Aclu Of Montana Foundation Inc Missoula, MT | $3,506,484 | $1,397,413 |
Fosters Outriders Foundation Jackson, WY | $403,973 | $1,628,982 |
American Civil Liberties Union Of Idaho Foundation Inc Boise, ID | $2,645,203 | $1,485,788 |
Matthew Shepard Foundation Casper, WY | $1,048,119 | $1,167,333 |
We The Patriots Usa Caldwell, ID | $370,931 | $658,412 |
Health Freedom Defense Fund Inc Ketchum, ID | $728,091 | $717,686 |
Upper Seven Law Helena, MT | $264,293 | $574,535 |
Focus Newcastle, WY | $30,951 | $206,514 |
American Civil Liberties Union Missoula, MT | $624,603 | $485,673 |
Helping Hands In Hardin Inc Hardin, MT | $204,123 | $0 |
North Dakota Human Rights Coalition Fargo, ND | $93,474 | $0 |
National Network Of Abortion Funds Sioux Falls, SD | $142,568 | $72,068 |
Stand Up America Us Foundation Bigfork, MT | $45,393 | $0 |
Zachor Legal Institute Bozeman, MT | $280,057 | $0 |
American Civil Liberties Union Boise, ID | $169,602 | $0 |
Take A Stand Now Corporation Meridian, ID | $1,209 | $0 |