Civic Intelligence

Upper Seven Law

990 • Fiscal year 2021 • EIN 86-1632816

Jan 01, 2021 to Dec 31, 2021 • Filed on May 16, 2022

Organization Profileuppersevenlaw.com
PO Box 31Helena, MT 59624

(406) 396-3373

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

73rd percentile

28%

Higher net margin than 73% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$72,692

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets56th percentile

Assets

$69,227

No earlier filing loaded for comparison.

Net Assets

$69,227

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin73rd percentile

Revenue

$244,014

No earlier filing loaded for comparison.

Expenses

$174,787

No earlier filing loaded for comparison.

Net Income

$69,227

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$69,227
Liabilities$0
Net Assets$69,227
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$244,014
Expenses$174,787
Net Income$69,227
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 16, 2022
Return Version
2021v4.0
Gross Receipts
$244,014
Mission and Program Overview

Mission

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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$69,227▲ $69,227
Rtn Earn Endowment Incm Other Fnds$0$69,227▲ $69,227
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$69,227▲ $69,227
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$69,227▲ $69,227
Total Liabilities and Net Assets / Fund Balance$0$69,227▲ $69,227
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rylee Sommers-FlanaganExecutive DirectorFT$72,692$72,692

Board Members and Trustees

NameTitle
Bill JaroszBoard Chair
Jason SmithBoard Member
Kari HongSecretary
Rachel Carroll RivasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$244,001
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$0
All Other Contributions
$244,001
Change in Net Assets
$69,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$163,481
Other Expenses$11,306
Total Fundraising Expense$1,731
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,961-$1,731$72,692
Other Salaries and Wages$71,481--$71,481
Payroll Taxes$12,406--$12,406
Other Employee Benefits$6,902--$6,902
Office Expenses$0$5,789-$5,789
Insurance$3,652--$3,652
Occupancy$0$1,250-$1,250
Fees for Services Accounting$615--$615
Total Functional Expenses$166,017$7,039$1,731$174,787
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
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

Form 990, Part VI, Section B, Line 11B

“Outside accounting firm created the return based on financial data provided from the organization's bookkeeper and executive director. Upon completion, the executive director and bookkeeper reviewed the tax form and related disclosures for appropriateness. The draft tax forms were then provided to all board members for an accuracy review. Any changes deemed necessary were provided to the outside accounting firm for discussion and modification of tax return disclosures as needed.”

Form 990, 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
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rylee Sommers-Flanagan
Formed
2021
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
4
Employees
4
Volunteers
0

Preparer

Firm
AC Free Range CPA
Address
708 N Ewing St, Helena, MT 59601
Preparer
Anthony T Cacace CPA
Phone
4069490775
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IRS990/MissionDesc0Upper 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0We challenged the apportionment of Montana's Public Service Commission districts for violating the one person one vote constitutional provision. In March, a three-judge panel ruled that the districts were malapportioned and ordered the Montana Secretary of State to use a map that more equally represents Montana voters. The state has also decided not to appeal that ruling.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents were requested for public disclosure during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0Rylee Sommers-Flanagan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04063963373
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-16
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/PreparerFirmGrp/PreparerFirmEIN0873541338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AC Free Range CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0708 N Ewing St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Helena
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059601
ReturnHeader/PreparerPersonGrp/PhoneNum04069490775
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anthony T Cacace CPA
ReturnHeader/ReturnTs02022-05-16T15:25:25-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$69,227
Liabilities
$0
Net assets
$69,227
Revenue
$244,014
Expenses
$174,787
Net income
$69,227
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