Civic Intelligence

Upper Seven Law

EIN 86-1632816 • 501(c)3 • Helena, MT

Profile

Upper Seven Law is a Montana-based nonprofit law firm dedicated to holding the powerful accountable. Based on the belief that creativity and innovation in law are essential to advancing social justice and public interest objectives, this firm takes smart risks and invests the time necessary to build foundations for long-term accountability work.

PO Box 31Helena, MT 59624

uppersevenlaw.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$122,692

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

47%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

52%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$610,268

Up $195,696 (+47%) from 2023

Liabilities

Up

$48,712

Up $47,777 (+5110%) from 2023

Net Assets

Up

$561,556

Up $147,919 (+36%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin63rd percentile

Revenue

Up

$1,252,164

Up $425,946 (+52%) from 2023

Expenses

Up

$1,109,228

Up $431,871 (+64%) from 2023

Net Income

Down

$142,936

Down $5,925 (-4.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2021: $69,227Liabilities 2021: $0Net Assets 2021: $69,2272021Assets 2022: $264,293Liabilities 2022: $100,000Net Assets 2022: $164,2932022Assets 2023: $414,572Liabilities 2023: $935Net Assets 2023: $413,6372023Assets 2024: $610,268Liabilities 2024: $48,712Net Assets 2024: $561,5562024

Highlighted filing

2024

Assets$610,268
Liabilities$48,712
Net Assets$561,556
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2021: $244,014Expenses 2021: $174,787Net Income 2021: $69,2272021Revenue 2022: $574,535Expenses 2022: $479,469Net Income 2022: $95,0662022Revenue 2023: $826,218Expenses 2023: $677,357Net Income 2023: $148,8612023Revenue 2024: $1,252,164Expenses 2024: $1,109,228Net Income 2024: $142,9362024

Highlighted filing

2024

Revenue$1,252,164
Expenses$1,109,228
Net Income$142,936
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$610,268
Liabilities
$48,712
Net assets
$561,556
Revenue
$1,252,164
Expenses
$1,109,228
Net income
$142,936
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.05$0.56$1.25$1.11$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.83$0.68$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.10$0.16$0.57$0.48$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.24$0.17$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$1,252,164
Mission and Program Overview

Mission

Upper seven law is dedicated to holding the powerful accountable and advocating for the constitutional rights of all montanans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$413,637$561,556▲ $147,919
Cash and Non-Interest-Bearing Accounts$360,565$542,478▲ $181,913
Investments in Publicly Traded Securities-$58,339-
Savings and Temporary Cash Investments$54,007--
Prepaid Expenses and Deferred Charges-$9,451-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$414,572$610,268▲ $195,696
Liabilities
Accounts Payable and Accrued Expenses$935$48,712▲ $47,777
Total Liabilities$935$48,712▲ $47,777
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$413,637$561,556▲ $147,919
Total Liabilities and Net Assets / Fund Balance$414,572$610,268▲ $195,696

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$58,399--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rylee Sommers-flanaganExecutive DirectorFT$122,692$122,692

Board Members and Trustees

NameTitle
Bill JaroszBoard Chair
Deborah GriffinBoard Member
Jason SmithBoard Member
Kari HongBoard Member
Rachel Carroll RivasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,232,584
Program Service Revenue
$0
Investment Income
$12,973
Other Revenue
$6,607
All Other Contributions
$1,155,048
Change in Net Assets
$142,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$827,110
Other Expenses$282,118
Total Fundraising Expense$86,419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$476,093$96,423$22,118$594,634
Current Officers, Directors, Trustees, and Key Employees$73,615$6,135$42,942$122,692
Occupancy$72,935$4,080-$77,015
Payroll Taxes$45,202$7,314$5,342$57,858
Office Expenses$29,549$8,467$1,932$39,948
Other Employee Benefits$35,161$1,089$2,503$38,753
Fees for Services Accounting-$22,309-$22,309
Fees for Services Legal$14,420--$14,420
Pension Plan Contributions$11,465$319$1,389$13,173
Insurance$1,129$5,606-$6,735
Information Technology$5,900--$5,900
Travel$3,754$48$384$4,186
Other Expenses$3,729$21$9,809$3,729
Total Functional Expenses$870,967$151,842$86,419$1,109,228
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11B

“An outside accounting firm created the return based on financial data provided from the organizations internal and external bookkeeping functions using the quickbooks online platform. Upon completion, the executive director and internal bookkeeper review the tax form and related disclosures. The return is then provided to the board for review, inquiry, and approval prior to filing with the irs.”

Part VI, Section C, Line 19

“No documents were requested for public disclosure during the tax year.”

Filing and Contact Details

Filer

Filer Name
Upper Seven Law
EIN
86-1632816
Phone
4063963373
Address
PO BOX 31, HELENA, MT 59624

Signing Officer

Name
Rylee Sommers-flanagan
Title
Executive Director
Phone
4063963373
Signed
2025-05-08

Organization Details

Principal Officer
Rylee Sommers-flanagan
Formed
2021
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
5
Employees
13

Preparer

Firm
Ac Free Range CPA
Address
111 N RODNEY ST STE 4, Helena, MT 59601
Preparer
Anthony T Cacace
Phone
4069490775
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0283
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013812
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt06607
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.9952
IRS990ScheduleA/PublicSupportPY170Pct00.9769
IRS990ScheduleA/PublicSupportTotal170Amt02876512
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01232584
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0825675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0574252
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0244001
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02876512
IRS990ScheduleA/TotalSupportAmt02890324
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt058399
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CHARLES SCHWAB ACCT INVESTMENTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN OUTSIDE ACCOUNTING FIRM CREATED THE RETURN BASED ON FINANCIAL DATA PROVIDED FROM THE ORGANIZATIONS INTERNAL AND EXTERNAL BOOKKEEPING FUNCTIONS USING THE QUICKBOOKS ONLINE PLATFORM. UPON COMPLETION, THE EXECUTIVE DIRECTOR AND INTERNAL BOOKKEEPER REVIEW THE TAX FORM AND RELATED DISCLOSURES. THE RETURN IS THEN PROVIDED TO THE BOARD FOR REVIEW, INQUIRY, AND APPROVAL PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS WERE REQUESTED FOR PUBLIC DISCLOSURE DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0414572
IRS990/TotalAssetsEOYAmt0610268
IRS990/TotalAssetsGrp/BOYAmt0414572
IRS990/TotalAssetsGrp/EOYAmt0610268
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01232584
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt086419
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0151842
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0870967
IRS990/TotalFunctionalExpensesGrp/TotalAmt01109228
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0935
IRS990/TotalLiabilitiesEOYAmt048712
IRS990/TotalLiabilitiesGrp/BOYAmt0935
IRS990/TotalLiabilitiesGrp/EOYAmt048712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0413637
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0561556
IRS990/TotalProgramServiceExpensesAmt0870967
IRS990/TotalReportableCompFromOrgAmt0122692
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019580
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01252164
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0414572
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0610268
IRS990/TravelGrp/FundraisingAmt0384
IRS990/TravelGrp/ManagementAndGeneralAmt048
IRS990/TravelGrp/ProgramServicesAmt03754
IRS990/TravelGrp/TotalAmt04186
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 31
IRS990/USAddress/CityNm0HELENA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059624
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0uppersevenlaw.com
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RYLEE SOMMERS-FLANAGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04063963373
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER SEVEN LAW
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0861632816
ReturnHeader/Filer/PhoneNum04063963373
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 31
ReturnHeader/Filer/USAddress/CityNm0HELENA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059624
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873541338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AC FREE RANGE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 N RODNEY ST STE 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Helena
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059601
ReturnHeader/PreparerPersonGrp/PhoneNum04069490775
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY T CACACE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-15T11:00:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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