UPPER SEVEN LAW

EIN: 861632816 501(c)(3) Civil Rights & Advocacy

Helena, MT

Total Revenue
$826,218
Total Expenses
$677,357
Total Assets
$414,572
Net Assets
$413,637
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2021
Legal Domicile
MT
Principal Officer
Rylee Flanagan-Summers
Phone
4063963373
Tax Period
2023-01-01 to 2023-12-31

UPPER SEVEN LAW, founded in 2021, is a small nonprofit in the Civil Rights & Advocacy sector that reported $826K in total revenue in fiscal year 2023. Revenue surged 44% from the prior year, signaling strong growth momentum. The organization ran a surplus of $149K, a strong 18% operating margin.

Mission

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $825,675
Program Service Revenue $0
Investment Income $543
Other Revenue $0
TOTAL REVENUE $826,218

Expense Breakdown

Grants Paid $0
Salaries & Benefits $568,095
Fundraising Expenses $13,937
Program Expenses $644,816
Other Expenses $108,872
TOTAL EXPENSES $677,357

Year-over-Year Comparison

2023 2022 Change
Revenue $826,218 $574,535 +0.4%
Expenses $677,357 $479,469 +0.4%
Net Income $148,861 $95,066 +0.6%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
5
Independent Members
4
Employees
10
Volunteers
N/A

Governance Policies

✓ Conflict of Interest Policy
✓ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$105,000
Total Directors
4
$0
Key Employees
1
$105,000
Highest Compensated
2
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Rylee Sommers-Flanagan Executive Director 40
Officer Highest
$105,000 $0 $105,000
Constance C Van Kley Litigation Director 40
Key Emp Highest
$105,000 $0 $105,000
Bill Jarosz Board Chair 1
Director
$0 $0 $0
Rachel Carroll Rivas Treasurer 1
Director
$0 $0 $0
Jason Smith Board Member 1
Director
$0 $0 $0
Kari Hong Board Member 1
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $826,218 $677,357 $414,572 $148,861
2022 $574,535 $479,469 $264,293 $95,066
2021 $244,014 $174,787 $69,227 $69,227
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