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
95 cents of each dollar spent went to programs.
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
6 people listed on the 990; $210K paid to officers and key staff.
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
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 |
|---|---|---|---|---|---|
| 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.
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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.
Questions for Upper Seven Law
Your first name shows with your question. Upper Seven Law answers here, for everyone.
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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.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2023 990, line by line.
Download 990
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $265K | $415K |
| Total assetsLn 16 | $265K | $415K |
| LiabilitiesLn 26 | $100K | $935 |
| Net assetsLn 32 | $165K | $414K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of current officers, directors and key staffLn 5 | $210K | $205K | $5K | |
| Other salaries and wagesLn 7 | $284K | $274K | $10K | |
| Pension plan contributionsLn 8 | $7K | $7K | ||
| Other employee benefitsLn 9 | $26K | $25K | $756 | |
| Payroll taxesLn 10 | $42K | $41K | $812 | $410 |
| Management feesLn 11a | $2K | $2K | ||
| Accounting feesLn 11c | $800 | $800 | ||
| Lobbying feesLn 11d | $0 | |||
| Professional fundraising feesLn 11e | $390 | $390 | ||
| Other fees for servicesLn 11g | $993 | $993 | ||
| Advertising and promotionLn 12 | $210 | $105 | $105 | |
| Office expensesLn 13 | $23K | $21K | $3K | |
| Information technologyLn 14 | $5K | $4K | $510 | |
| OccupancyLn 16 | $42K | $42K | ||
| TravelLn 17 | $3K | $3K | ||
| InsuranceLn 23 | $6K | $6K | ||
| Other expenses (24a–d)Ln 24 | $27K | $18K | $915 | $8K |
| Total functional expensesLn 25 | $677K | $645K | $19K | $14K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest | $1.3M | $1.3M | $4K | $575K | 990 PDF |
| FY2024 | $1.3M | $1.1M | $143K | $562K | 990 PDF |
| FY2023 Viewing | $826K | $677K | $149K | $414K | 990 PDF |
| FY2022 | $575K | $479K | $95K | $164K | 990 PDF |
| FY2021 | $244K | $175K | $69K | $69K | 990 PDF |
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Schedules filed Part IV
See the full FY2023 990 (6 parts)
Part I · Summary $826,218 revenue, 12 lines filed
Part VI · Governance 4 of 5 board members independent, 1 to look at
Part VIII · Statement of revenue $826,218 across 11 lines filed
Part IX · Statement of functional expenses $677,357 across 17 lines filed
Part X · Balance sheet $414,572 assets, 7 lines filed
Part XI · Reconciliation of net assets $413,637 net assets at year end
Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File
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