Skip to content
Nonprofiteer
← UPPER MIDWEST LAW CENTER

Form 990 for tax year 2023

Filed by UPPER MIDWEST LAW CENTER.

What the amendment changed

Compared with the return it replaced , filed 12 November 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total expenses
$911,272 changed to $908,419
Total assets, end of year
$443,206 changed to $461,060
Total liabilities, end of year
$0 changed to $15,001
Net assets or fund balances, end of year
$443,206 changed to $446,059
Program services expenses
$833,226 changed to $830,373
Program service expenses (Part III)
$833,226 changed to $830,373

Totals

Total revenue
$1,043,528
Total expenses
$908,419
Contributions and grants received
$974,208
Grants paid
$0
Program service revenue
$69,320
Investment income
$0
Other revenue
$0
Total assets, end of year
$461,060
Total liabilities, end of year
$15,001
Net assets or fund balances, end of year
$446,059
Program services expenses (Part IX)
$830,373
Management and general expenses
$12,929
Fundraising expenses
$65,117
Program service expenses (Part III)
$830,373

Program services were 91.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $24,367

  • 1f · All other contributions, gifts and grants

    $949,841

  • 2a · Program service revenue: LEGAL FEES

    total $69,320 · related or exempt $69,320

  • 8a · Fundraising events: gross income

    $42,383

  • 8a · Fundraising events: contributions included on line 1c

    $24,367

  • 8b · Fundraising events: direct expenses

    $42,383

  • 8c · Net income from fundraising events

    total $0

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $117,000 · program services $97,475 · management and general $6,675 · fundraising $12,850

  • 7 · Other salaries and wages

    total $381,883 · program services $375,883 · management and general $3,000 · fundraising $3,000

  • 8 · Pension plan contributions

    total $12,763 · program services $12,523 · management and general $120 · fundraising $120

  • 9 · Other employee benefits

    total $71,463 · program services $69,701 · management and general $881 · fundraising $881

  • 10 · Payroll taxes

    total $28,886 · program services $28,426 · management and general $230 · fundraising $230

  • 11c · Fees: accounting

    total $18,591 · program services $17,736 · management and general $342 · fundraising $513

  • 11e · Fees: professional fundraising services

    total $45,000 · fundraising $45,000

  • 12 · Advertising and promotion

    total $77,349 · program services $77,349

  • 13 · Office expenses

    total $20,736 · program services $19,698 · management and general $416 · fundraising $622

  • 14 · Information technology

    total $4,630 · program services $4,274 · management and general $142 · fundraising $214

  • 16 · Occupancy

    total $25,487 · program services $24,177 · management and general $524 · fundraising $786

  • 17 · Travel

    total $5,822 · program services $5,531 · management and general $116 · fundraising $175

  • 19 · Conferences, conventions and meetings

    total $5,822 · program services $5,531 · management and general $116 · fundraising $175

  • 22 · Depreciation, depletion and amortization

    total $4,912 · program services $4,667 · management and general $98 · fundraising $147

  • 23 · Insurance

    total $10,683 · program services $10,010 · management and general $269 · fundraising $404

  • 24a · Other expenses: LEGAL SERVICES

    total $77,392 · program services $77,392

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $246,057 · end of year $439,267

  • 4 · Accounts receivable

    beginning of year $5,017 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $3,625

  • 10a · Land, buildings and equipment: cost or other basis

    $12,281

  • 10b · Land, buildings and equipment: accumulated depreciation

    $8,342

  • 10c · Land, buildings and equipment, net

    beginning of year $8,851 · end of year $3,939

  • 15 · Other assets

    beginning of year $57,095 · end of year $14,229

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,150 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $15,001

  • 27 · Net assets without donor restrictions

    beginning of year $305,870 · end of year $446,059

Mission and programs · 2023

Mission

THE UMLC PROVIDES PUBLIC INTEREST LEGAL REPRESENTATION, WITHOUT CHARGE, FOR INDIVIDUALS AND ORGANIZATIONS WHICH HAVE SUFFERED HARM TO THEIR PERSONS OR RIGHTS DUE TO ABUSIVE, OVERREACHING OR OPPRESSIVE ACTION BY GOVERNMENTAL, LABOR UNION AND NON-GOVERNMENTAL ORGANIZATIONS/AGENCIES. THE CENTER SEEKS TO OBTAIN REDRESS FOR SUCH WRONGS BY PURSUING LEGAL ACTION UNDER STATE AND FEDERAL CONSTITUTIONAL, STATUTORY AND COMMON LAW LEGAL THEORIES AND TO THEREBY ESTABLISH LEGAL PRINCIPLES WHICH EXPAND INDIVIDUAL AND ORGANIZATIONAL RIGHTS AND PROTECTIONS AGAINST SUCH ABUSE, OVERREACHING AND OPPRESSION.

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $830,373 · Revenue $69,320

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • Doug Seaton

    PRESIDENT

    Total calculated
    $113,500
    From this org
    $113,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    50
  • Robin Kelleher

    SECRETARY/TREASURER

    Total calculated
    $3,500
    From this org
    $3,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    5
  • Ron Eibensteiner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • John Hinderaker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • James Dickey

    ATTORNEY

    Total calculated
    $202,112
    From this org
    $165,492
    From related orgs
    $0
    Other
    $36,620
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $165,492
    Bonus
    $0
    Other
    $0
    Deferred
    $6,620
    Nontaxable benefits
    $30,000
    Filer's total
    $202,112

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
13 February 2025
IRS schema version
2023v6.0
Source object
202530459349300828

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.