Upper Seven Law FY2022 filing

Tax-deductible

Helena, MT501(c)(3)Since 2021Civil Rights & AdvocacyEIN 86-1632816Revenue $575K in FY2022

On file with the IRSuppersevenlaw.com104 E Broadway St Ste G1, 59601-4101 · Helena, MTTax-exempt since Sep 2021Publicly supported charity — 170(b)(1)(A)(vi)

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Upper Seven Law is dedicated to holding the powerful accountable and advocating for the constitutional rights of all montanans.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$90K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $92K a year · 11% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$100K
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$575K
+135% vs prior year
Spent
$479K
To programs
97%
Net assets
$164K
By yearFY2021–FY2025
Revenue
$575K
FY2022▲ +135%
Tap a bar for its year
Revenue by fiscal year
FY2021$244K
FY2022$575K
FY2023$826K
FY2024$1.3M
FY2025$1.3M
Expenses
$479K
FY2022▲ +174%
Tap a bar for its year
Expenses by fiscal year
FY2021$175K
FY2022$479K
FY2023$677K
FY2024$1.1M
FY2025$1.3M
Net assets
$164K
FY2022▲ +137%
Tap a bar for its year
Net assets by fiscal year
FY2021$69K
FY2022$164K
FY2023$414K
FY2024$562K
FY2025$575K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $463K Management & general 2% · $11K Fundraising 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $90K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$90,000Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Rylee Sommers-Flanagan’s $126K as Executive Director is at the 41st percentile of top reported officer pay among 797 $1–10M civil rights & advocacy nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Rylee Sommers-Flanagan$125,756$122,692$105,000$90,000$72,692
Molly Danahy$111,410————
Constance C Van Kley——$105,000——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Upper Seven Law executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Holds powerful accountable and advocates for Montanans' constitutional rights.

Provided by the organization

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1 program · $463K · in their own filed words · FY2022
01

The Litigation Program represents individuals and organizations on matters regarding constitutional rights, public records, and other abuses. In the past year, the litigation program: secured a permanent injunction of several voter suppression laws passed during the 2021 legislative session, restoring Election Day registration…

$463Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$30K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$575K
Ln 12
Gifts and grantsLn 1h$574K
Investment incomeLn 3$283
Money outPt IX
$479K
Ln 25
Programscol B$463K
Managementcol C$11K
Fundraisingcol D$4K
Owns and owesPt X
$164K
net assets · Ln 32
Cash and savingsLn 1–2$264K
Total assetsLn 16$264K
LiabilitiesLn 26$100K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$574K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$283
Total revenueLn 12$575K
Assets in detailPt X, end of year
CashLn 1$264K
Cash and savings togetherLn 1–2$264K
Total assetsLn 16$264K
LiabilitiesLn 26$100K
Net assetsLn 32$164K
OperationsPt I, VI
EmployeesI 520
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$69K$264K
Total assetsLn 16$69K$264K
LiabilitiesLn 26$0$100K
Net assetsLn 32$69K$164K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$90K$86K$4K
Other salaries and wagesLn 7$193K$193K
Other employee benefitsLn 9$10K$10K
Payroll taxesLn 10$24K$24K
Legal feesLn 11b$0
Accounting feesLn 11c$908$908
Other fees for servicesLn 11g$7K$6K$1K
Office expensesLn 13$22K$15K$7K
Information technologyLn 14$813$813
OccupancyLn 16$39K$38K$631
TravelLn 17$3K$3K
InsuranceLn 23$4K$3K$1K
Other expenses (24a–d)Ln 24$86K$86K$0$0
Total functional expensesLn 25$479K$463K$11K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.3M$1.3M$4K$575K 990 PDF
FY2024 $1.3M$1.1M$143K$562K 990 PDF
FY2023 $826K$677K$149K$414K 990 PDF
FY2022 Viewing $575K$479K$95K$164K 990 PDF
FY2021 $244K$175K$69K$69K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $574,535 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $244,001$574,252
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $13$283
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $244,014$574,535
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $163,481$316,730
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $11,306$162,739
I-18 Total expensesPrior year $174,787$479,469
I-19 Revenue less expensesPrior year $69,227$95,066
Part VI · Governance 4 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $574,535 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$574,252
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$574,252
VIII-3 Investment incomeRelated to mission $283 · Unrelated business $0 · Excluded from tax $0$283
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $283 · Unrelated business $0 · Excluded from tax $0$574,535
Part IX · Statement of functional expenses $479,469 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $85,500 · Fundraising $4,500$90,000
IX-7 Other salaries and wagesPrograms $192,904$192,904
IX-9 Other employee benefitsPrograms $10,153$10,153
IX-10 Payroll taxesPrograms $23,673$23,673
IX-11b Legal fees$0
IX-11c Accounting feesManagement $908$908
IX-11g Other fees for servicesPrograms $6,000 · Management $1,020$7,020
IX-13 Office expensesPrograms $14,909 · Management $6,878$21,787
IX-14 Information technologyManagement $813$813
IX-16 OccupancyPrograms $38,005 · Management $631$38,636
IX-17 TravelPrograms $3,440$3,440
IX-23 InsurancePrograms $2,745 · Management $1,243$3,988
IX-24 Other expenses (24a–d)Programs $86,147 · Management $0 · Fundraising $0$86,147
IX-25 Total functional expensesPrograms $463,476 · Management $11,493 · Fundraising $4,500$479,469
Part X · Balance sheet $264,293 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $69,227$264,293
X-16 Total assetsStart of year $69,227$264,293
X-19 Deferred revenue$100,000
X-26 Total liabilitiesStart of year $0$100,000
X-32 Total net assets or fund balancesStart of year $69,227$164,293
X-33 Total liabilities and net assetsStart of year $69,227$264,293
Part XI · Reconciliation of net assets $164,293 net assets at year end
XI-1 Total revenue$574,535
XI-2 Total expenses$479,469
XI-3 Revenue less expenses$95,066
XI-4 Net assets at start of year$69,227
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$164,293

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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