Totals
- Total revenue
- $826,218
- Total expenses
- $677,357
- Contributions and grants received
- $825,675
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $543
- Other revenue
- $0
- Total assets, end of year
- $414,572
- Total liabilities, end of year
- $935
- Net assets or fund balances, end of year
- $413,637
- Program services expenses (Part IX)
- $644,816
- Management and general expenses
- $18,604
- Fundraising expenses
- $13,937
- Program service expenses (Part III)
- $644,816
Program services were 95.2% 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.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$63,477
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$90,296
-
1f · All other contributions, gifts and grants
$671,902
-
1g · Noncash contributions included above
$0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $543 · related or exempt $543 · unrelated business $0 · excluded $0
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: contributions included on line 1c
$63,477
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $210,000 · program services $204,885 · fundraising $5,115
-
7 · Other salaries and wages
total $283,689 · program services $274,048 · management and general $9,641
-
8 · Pension plan contributions
total $6,673 · program services $6,673
-
9 · Other employee benefits
total $25,722 · program services $24,966 · management and general $756
-
10 · Payroll taxes
total $42,011 · program services $40,789 · management and general $812 · fundraising $410
-
11a · Fees: management
total $1,500 · management and general $1,500
-
11c · Fees: accounting
total $800 · management and general $800
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $390 · fundraising $390
-
11g · Fees: other
total $993 · management and general $993
-
12 · Advertising and promotion
total $210 · program services $105 · management and general $105
-
13 · Office expenses
total $23,286 · program services $20,714 · management and general $2,572
-
14 · Information technology
total $4,531 · program services $4,021 · management and general $510
-
16 · Occupancy
total $42,043 · program services $42,043
-
17 · Travel
total $2,881 · program services $2,881
-
23 · Insurance
total $5,853 · program services $5,853
-
24a · Other expenses: Case Related Expenses
total $13,453 · program services $13,453 · management and general $0 · fundraising $0
-
24b · Other expenses: Professional Development & Dues
total $4,825 · program services $3,910 · management and general $915 · fundraising $0
-
24c · Other expenses: Fundraising Event Costs
total $6,011 · program services $0 · management and general $0 · fundraising $6,011
-
24d · Other expenses: Resale Merchandise Costs
total $2,486 · program services $475 · management and general $0 · fundraising $2,011
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $264,778 · end of year $360,565
-
2 · Savings and temporary cash investments
end of year $54,007
-
17 · Accounts payable and accrued expenses
end of year $935
-
19 · Deferred revenue
beginning of year $100,000
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $164,778 · end of year $413,637
Mission and programs · 2023
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.
Activities or mission (Part I)
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.
-
Upper Seven Law is dedicated to holding the powerful accountable and advocating for the constitutional rights of all Montanans. Through strategic legal action and community engagement, we work to safeguard democracy, promote equality, and improve Montanans' access to justice. Our State Watchdog Group has been at the forefront of protecting voting rights in Montana. In 2023, we successfully challenged discriminatory laws passed during the 2021 legislative session, including laws that would have restricted Election Day voter registration and prevented 18-year-olds from accessing their ballots in the same manner as older voters. We secured preliminary and permanent injunctions against these laws, among others, ensuring that all Montanans have equitable access to the ballot box. In 2023, we also achieved a landmark settlement in a case against the Lake County Jail, where inmates are incarcerated in a basement with no access to the outdoors or natural light. We secured a settlement that includes a commitment to build an outdoor area for inmates, among other improvements to conditions and policies. We also challenged laws that discriminate against the LGBTQ+ community, including a law that banned drag story hours and another that unscientifically defines sex as binary under Montana law.
Expenses $644,816
As filed on the 2023 return.
Listed in Part VII
-
Rylee Sommers-Flanagan
Executive Director
- Total calculated
- $105,000
- From this org
- $105,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Constance C Van Kley
Litigation Director
- Total calculated
- $105,000
- From this org
- $105,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Bill Jarosz
Board Chair
- Total calculated
- $0
- Hours/week
- 1
-
Rachel Carroll Rivas
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Jason Smith
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Kari Hong
Board Member
- Total calculated
- $0
- Hours/week
- 1
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 1 May 2024
- IRS schema version
- 2023v5.0
- Source object
- 202441319349302164
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