Totals
- Total revenue
- $1,252,164
- Total expenses
- $1,109,228
- Contributions and grants received
- $1,232,584
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $12,973
- Other revenue
- $6,607
- Total assets, end of year
- $610,268
- Total liabilities, end of year
- $48,712
- Net assets or fund balances, end of year
- $561,556
- Program services expenses (Part IX)
- $870,967
- Management and general expenses
- $151,842
- Fundraising expenses
- $86,419
- Program service expenses (Part III)
- $870,967
Program services were 78.5% 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
$55,591
-
1e · Government grants (contributions)
$21,945
-
1f · All other contributions, gifts and grants
$1,155,048
-
1g · Noncash contributions included above
$3,729
-
3 · Investment income
total $12,973 · related or exempt $12,973
-
6a · Gross rents
real property $6,607
-
6c · Rental income or loss
real property $6,607
-
6d · Net rental income or loss
total $6,607 · related or exempt $6,607
-
8a · Fundraising events: contributions included on line 1c
$55,591
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $122,692 · program services $73,615 · management and general $6,135 · fundraising $42,942
-
7 · Other salaries and wages
total $594,634 · program services $476,093 · management and general $96,423 · fundraising $22,118
-
8 · Pension plan contributions
total $13,173 · program services $11,465 · management and general $319 · fundraising $1,389
-
9 · Other employee benefits
total $38,753 · program services $35,161 · management and general $1,089 · fundraising $2,503
-
10 · Payroll taxes
total $57,858 · program services $45,202 · management and general $7,314 · fundraising $5,342
-
11b · Fees: legal
total $14,420 · program services $14,420
-
11c · Fees: accounting
total $22,309 · management and general $22,309
-
13 · Office expenses
total $39,948 · program services $29,549 · management and general $8,467 · fundraising $1,932
-
14 · Information technology
total $5,900 · program services $5,900
-
16 · Occupancy
total $77,015 · program services $72,935 · management and general $4,080
-
17 · Travel
total $4,186 · program services $3,754 · management and general $48 · fundraising $384
-
23 · Insurance
total $6,735 · program services $1,129 · management and general $5,606
-
24a · Other expenses: CASE COSTS
total $90,358 · program services $90,357 · management and general $1
-
24b · Other expenses: PROFESSIONAL DUES AND REGISTRATIONS
total $7,267 · program services $7,237 · management and general $30
-
24c · Other expenses: DEVELOPMENT
total $10,251 · program services $421 · management and general $21 · fundraising $9,809
-
24d · Other expenses: IN-KIND SUPPORT
total $3,729 · program services $3,729
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $360,565 · end of year $542,478
-
2 · Savings and temporary cash investments
beginning of year $54,007
-
9 · Prepaid expenses and deferred charges
end of year $9,451
-
11 · Investments: publicly traded securities
end of year $58,339
-
17 · Accounts payable and accrued expenses
beginning of year $935 · end of year $48,712
-
27 · Net assets without donor restrictions
beginning of year $0 · end of year $0
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
-
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 $413,637 · end of year $561,556
Mission and programs · 2024
Mission
UPPER NBSP;SEVEN NBSP;LAW NBSP;IS NBSP;DEDICATED NBSP;TO NBSP;HOLDING NBSP;THE NBSP;POWERFUL NBSP;ACCOUNTABLE NBSP;AND NBSP;ADVOCATING NBSP;FOR NBSP;THE NBSP;CONSTITUTIONAL NBSP;RIGHTS NBSP;OF NBSP;ALL NBSP;MONTANANS
Activities or mission (Part I)
UPPER SEVEN LAW IS DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE AND ADVOCATING FOR THE CONSTITUTIONAL RIGHTS OF ALL MONTANANS.
-
OUR STATE WATCHDOG GROUP HAS BEEN AT THE FOREFRONT OF PROTECTING CONSTITUTIONAL RIGHTS IN MONTANA. IN 2024 THE MONTANA SUPREME COURT AFFIRMED A PERMANENT INJUCTION THAT INVALIDATED THREE BURDENSOME VOTING LAWS PASSED IN 2021. WE ALSO PERMANENTLY ENJOINED A DISCRIMINTORY LAW RESTORED TRANSPARENCY TO MONTANA S LEGISLATIVE PROCESS AND CHALLENGED A BILL THAT ALLOWS PRIVATE CITIZENS TO SPEND PUBLIC SCHOOL MONEY WITHOUT STATE OVERSIGHT.
Expenses $824,055 · Revenue $111,945
-
THIS YEAR WE LAUNCHED THE MONTANA CONSTITUTION ROADSHOW IN AN EFFORT TO ENGAGE DIRECTLY WITH MONTANANS ABOUT THEIR CONSTITUTIONAL RIGHTS. THE ROADSHOW ALLOWS MONTANANS TO BETTER UNDERSTAND THE PURPOSE OF IMPACT LITIGATION AND THE IMPORTANCE OF AN UNBIASED JUDICIARY IN A FUNCTIONING DEMOCRACY. UPPER SEVEN HAS BECOME A TRANSFORMATIONAL PRESENCE IN MONTANA S LEGAL LANDSCAPE AND BY HITTING THE ROAD WE VE ENGAGED DIRECTLY WITH THE PEOPLE WE REPRESENT AND MADE UPPER SEVEN S WORK MORE ACCESSIBLE TO THE AVERAGE MONTANAN.
Expenses $46,912 · Revenue $150,000
As filed on the 2024 return.
Listed in Part VII
-
Rylee Sommers-FlanaganRYLEE SOMMERS-FLANAGAN
EXECUTIVE DIRECTOR
- Total calculated
- $122,692
- From this org
- $122,692
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Bill JaroszBILL JAROSZ
BOARD CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Rachel Carroll RivasRACHEL CARROLL RIVAS
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Jason SmithJASON SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Kari HongKARI HONG
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Deborah GriffinDEBORAH GRIFFIN
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
- 2024
- Filed
- 8 May 2025
- IRS schema version
- 2024v5.1
- Source object
- 202521359349305897
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