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UPPER SEVEN LAW

EIN 86-1632816 HELENA, MT

Revenue 2025
$1,349,658
Expenses 2025
$1,346,077

Program services were 81.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
R60
Classification
1200
Street
104 E BROADWAY ST STE G1

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • RYLEE SOMMERS-FLANAGAN

    EXECUTIVE DIRECTOR

    Total calculated
    $125,756
    From this org
    $125,756
    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 MEMEBER

    Total calculated
    $0
    Hours/week
    1

  • KARI HONG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DEBORAH GRIFFIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MOLLY DANAHY

    LITIGATION DIRECTOR

    Total calculated
    $111,410
    From this org
    $111,410
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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 — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $1,349,658
    Expenses
    $1,346,077
    Contributions
    $1,336,368
    Grants paid
    $0
  • 2024
    Revenue
    $1,252,164
    Expenses
    $1,109,228
    Contributions
    $1,232,584
    Grants paid
    $0
  • 2023
    Revenue
    $826,218
    Expenses
    $677,357
    Contributions
    $825,675
    Grants paid
    $0
  • 2022
    Revenue
    $574,535
    Expenses
    $479,469
    Contributions
    $574,252
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.