UPPER SEVEN LAW

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

HELENA, MT

Total Revenue
$1,349,658
Total Expenses
$1,346,077
Total Assets
$643,132
Net Assets
$575,136
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2021
Legal Domicile
MT
Principal Officer
RYLEE SOMMERS-FLANAGAN
Phone
4063963373
Tax Period
2025-01-01 to 2025-12-31

UPPER SEVEN LAW, founded in 2021, is a community nonprofit in the Civil Rights & Advocacy sector that reported $1.3M in total revenue in fiscal year 2025.

Mission

UPPER SEVEN LAW IS DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE AND ADVOCATING FOR THE CONSTITUTIONAL RIGHTS OF ALL MONTANANS.

Program Service Accomplishments

Program 1
Expenses: $840,974 Revenue: $592,020

UPPER SEVEN LAW IS A NONPROFIT, NONPARTISIAN LAW FIRM DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE. IN 2025, UPPER SEVEN LAW MAINTAINED TWELVE ACTIVE CASES IN STATE AND FEDERAL COURT AND TWO...

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UPPER SEVEN LAW IS A NONPROFIT, NONPARTISIAN LAW FIRM DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE. IN 2025, UPPER SEVEN LAW MAINTAINED TWELVE ACTIVE CASES IN STATE AND FEDERAL COURT AND TWO BROAD-RANGING LITIGATION PROJECTS. AMONG OTHER EXAMPLES, WE CHALLENGED THE GOVERNOR'S UNCONSTITUTIONAL APPOINTMENT OF A SITTING LEGISLATOR AS COMMERCE DEPARTMENT DIRECTOR, WE DEFENDED MONTANANS' VOTING RIGHTS, AND THROUGH OUR NATIONAL HEALTH SERVICE CORPS WAIVER PROJECT, WE SAVED CLIENTS MORE THAN $565,000 IN PUNITIVE FINES. IN DECEMEBER, WE WERE GRANTED SUMMARY JUDGEMENT IN MONTANA QUALITY EDUCATION COALITION V. GIANFORTE, CHALLENGING EDUCATION SAVINGS ACCOUNTS THAT DIVERTED PUBLIC SCHOOL FUNDS TO PRIVATE INDIVIDUALS WITHOUT SUFFICIENT STATE OVERSIGHT.

Program 2
Expenses: $241,972 Revenue: $60,500

IN 2025, THE MONTANA CONSTITUTION ROADSHOW COMPLETED 121 STOPS, TRAVELED TO 41 TOWNS, SPENT 76 DAYS ON THE ROAD, AND PRESENTED TO 3,284 MONTANANS. THIS PROGRAM ENCOURAGES MONTANANS TO BETTER...

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IN 2025, THE MONTANA CONSTITUTION ROADSHOW COMPLETED 121 STOPS, TRAVELED TO 41 TOWNS, SPENT 76 DAYS ON THE ROAD, AND PRESENTED TO 3,284 MONTANANS. THIS PROGRAM ENCOURAGES MONTANANS TO BETTER UNDERSTAND THE HISTORY AND CONTEXT OF THE MONTANA CONSTITUTION, CONSTITUTIONS MORE GENERALLY, AND TO KNOW MORE OF THE PARTICULAR CONSTITUTIONAL RIGHTS PROTECTED IN THE MONTANA CONSTITUTION. BY HITTING THE ROAD, WE HAVE ENGAGED DIRECTLY WITH THE PEOPLE WE REPRESENT, MADE OUR WORK MORE ACCESSIBLE, AND OFFERED MONTANANS AN OPPORTUINITY TO REENGAGE WITH CIVIC LIFE AND CIVIC EDUCATION.

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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 (2025)

Revenue Breakdown

Contributions & Grants $1,336,368
Program Service Revenue $0
Investment Income $7,972
Other Revenue $5,318
TOTAL REVENUE $1,349,658

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,039,809
Fundraising Expenses $69,106
Program Expenses $1,082,946
Other Expenses $306,268
TOTAL EXPENSES $1,346,077

Year-over-Year Comparison

2025 2024 Change
Revenue $1,349,658 $1,252,164 +0.1%
Expenses $1,346,077 $1,109,228 +0.2%
Net Income $3,581 $142,936 -1.0%
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

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Governance

Voting Members
6
Independent Members
5
Employees
20
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
$125,756
Total Directors
5
$0
Key Employees
1
$111,410
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RYLEE SOMMERS-FLANAGAN EXECUTIVE DIRECTOR 040.00
Officer Highest
$125,756 $0 $125,756
BILL JAROSZ BOARD CHAIR 001.00
Director
$0 $0 $0
RACHEL CARROLL RIVAS TREASURER 001.00
Director
$0 $0 $0
JASON SMITH BOARD MEMEBER 001.00
Director
$0 $0 $0
KARI HONG BOARD MEMBER 001.00
Director
$0 $0 $0
DEBORAH GRIFFIN BOARD MEMBER 001.00
Director
$0 $0 $0
MOLLY DANAHY LITIGATION DIRECTOR 040.00
Key Emp
$111,410 $0 $111,410
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
2025 $1,349,658 $1,346,077 $643,132 $3,581
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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