Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 83-2728196

UPPER MIDWEST LAW CENTER

Tax-exempt · MINNETONKA, MN 55343

Financials

$1M$908K2023$1.3M$1.2M2024
Revenue Expenses · by fiscal year end
Financials of UPPER MIDWEST LAW CENTER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,262,197$1,156,507$105,690$771,984$220,235$551,749
December 31, 2023990 (amended)$1,043,528$908,419$135,109$461,060$15,001$446,059
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$1,179,193
Program service revenue
$39,646
Investment income
$15,055
Other revenue
$28,303

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$129,500
Other salaries and wages
$498,946
Salaries, compensation and benefits (total)
$761,824
Professional fundraising fees
$60,000
Accounting fees
$36,701
Occupancy
$32,087
Travel
$10,603
Depreciation
$3,939
Program services (functional)
$1,056,888
Management and general (functional)
$15,951
Fundraising (functional)
$83,668

Balance sheet and other

Total assets, start of year
$461,060
Total assets, end of year
$771,984
Total liabilities, end of year
$220,235
Net assets, end of year
$551,749
Net assets without donor restrictions
$551,749
Gross receipts
$1,288,486
Employees
5
Volunteers
10
Year formed
2018
State of legal domicile
MN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
JAMES DICKEYATTORNEY
Highest-paid employee
50$190,000$44,277
DOUG SEATONPRESIDENT
Trustee or director, Officer
50$123,500$0
ROBIN KELLEHERSECRETARY/TREASURER
Trustee or director, Officer
5$6,000$0
RON EIBENSTEINERDIRECTOR
Trustee or director
5$0$0
JOHN HINDERAKERDIRECTOR
Trustee or director
5$0$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensationOther / benefits
JAMES DICKEYATTORNEY
Highest-paid employee
50$165,492$36,620
DOUG SEATONPRESIDENT
Trustee or director, Officer
50$113,500$0
ROBIN KELLEHERSECRETARY/TREASURER
Trustee or director, Officer
5$3,500$0
RON EIBENSTEINERDIRECTOR
Trustee or director
5$0$0
JOHN HINDERAKERDIRECTOR
Trustee or director
5$0$0

Address and contacts

Address (IRS master file)
12600 WHITEWATER DR STE 140, MINNETONKA, MN 55343-4648
Principal officer (990 for 2024)
DOUG SEATON, 12600 WHITEWATER DR 140, MINNETONKA, MN 55343
Signed the 990
DOUG SEATON, PRESIDENT
Phone
(612) 428-7000
Return prepared by
OLSEN THIELEN & CO LTD

Mission

THE UMLC PROVIDES PUBLIC INTEREST LEGAL REPRESENTATION, WITHOUT CHARGE, FOR INDIVIDUALS AND ORGANIZATIONS WHICH HAVE SUFFERED HARM TO THEIR PERSONS OR RIGHTS DUE TO ABUSIVE, OVERREACHING OR OPPRESSIVE ACTION BY GOVERNMENTAL, LABOR UNION AND NON-GOVERNMENTAL ORGANIZATIONS/AGENCIES. THE CENTER SEEKS TO OBTAIN REDRESS FOR SUCH WRONGS BY PURSUING LEGAL ACTION UNDER STATE AND FEDERAL CONSTITUTIONAL, STATUTORY AND COMMON LAW LEGAL THEORIES AND TO THEREBY ESTABLISH LEGAL PRINCIPLES WHICH EXPAND INDIVIDUAL AND ORGANIZATIONAL RIGHTS AND PROTECTIONS AGAINST SUCH ABUSE, OVERREACHING AND OPPRESSION.

990 for the year ended December 31, 2024

Program accomplishments

  • IN SEVERAL OF UMLC'S CURRENT CASES, WE ARE FIGHTING TO PROTECT FIRST AMENDMENT RIGHTS AS GUARANTEED BY THE MINNESOTA AND UNITED STATES CONSTITUTIONS AND AGAINST GOVERNMENT AND UNION OVERREACH. GOVERNMENT AGENCIES' ATTEMPTS TO SUPPRESS FREE SPEECH HAVE BECOME INCREASINGLY ALARMING, AND UMLC IS FIGHTING BACK IN SCHOOLS, UNIVERSITIES, THE WORKPLACE, ELECTION SETTINGS, UNION ACTION AND EVEN PRISONS. MOST OF OUR CASES ARE FILED IN FEDERAL COURT, AND THEREFORE OUTCOMES HAVE NATIONWIDE LEGAL PRECEDENTIAL VALUE.UMLC SCORED A SIGNIFICANT VICTORY IN ITS CAJUNE V. ISD 194 CASE WHEN THE EIGHTH CIRCUIT RULED THAT LAKEVILLE SCHOOL'S DISCRIMINATORY POSTING OF "BLACK LIVES MATTER" POSTERS WAS NOT PROTECTED BY THE "GOVERNMENT SPEECH" DOCTRINE. ALSO, WE ACHIEVED A FAVORABLE SETTLEMENT IN OUR NORGREN V. MDHS CASE CHALLENGING FORCED CRT AND GENDER IDENTITY INDOCTRINATION AFTER OUR LEGAL POSITION WAS SUSTAINED BY THE EIGHTH CIRCUIT.OTHER CASES ON APPEAL AT THE EIGHTH CIRCUIT INCLUDE MINNESOTA VOTERS ALLIANCE V. ELLISON, IN WHICH WE CHALLENGE A NEW MINNESOTA LAW THAT PENALIZES RESIDENTS IF A STATEMENT THEY MAKE IS DEEMED TO BE FALSE AND SAID TO BE INTENDED TO IMPEDE OR PREVENT SOMEONE FROM VOTING. OTHERS INCLUDE OUR SCHMITT V. REBERTUS CASE IN WHICH MR. SCHMITT'S SUCCESSFUL PRISON CHRISTIAN MINISTRY REHABILITATION PROGRAM WAS CANCELED AS ALLEGEDLY IN CONFLICT WITH THE MINNESOTA DEPARTMENT OF CORRECTIONS' "DIVERSITY AND INCLUSION" VALUES, AND GUSTILO V. HHS AFTER DR. GUSTILO WAS RETALIATED AGAINST FOR OPPOSING EMPLOYER MANDATED RACE-BASED TREATMENT PROTOCOLS AND CRT IDEOLOGICAL INDOCTRINATION.ALSO, UMLC IS AWAITING DECISIONS AT THE EIGHTH CIRCUIT IN OUR APPEALS IN HUIZENGA V. ISD 11, IN WHICH TAXPAYERS ARE FORCED TO SUBSIDIZE A UNION'S POLITICAL ACTIVITY, AND TODD V. AFSCME IN WHICH TODD'S FORGED SIGNATURE WAS USED FOR UNION DEDUCTIONS. AT THE FEDERAL DISTRICT COURT LEVEL, UMLC HAS A CASE AGAINST THE MINNESOTA BOARD OF MEDICAL PRACTICE UNDERWAY FOR REPEATEDLY INVESTIGATING DR. SCOTT JENSEN BASED ON HIS COVID 19 POLITICAL SPEECH.RECENTLY, UMLC AND THE LIBERTY JUSTICE CENTER SUED STUDENTS UNITED AND ST. CLOUD STATE UNIVERSITY OVER THE REQUIREMENT THAT STUDENTS PAY FEES TO SUPPORT A FAR-LEFT ORGANIZATION (LACKIE V. STUDENTS UNITED), AND UMLC AND THE HAMILTON LINCOLN LAW INSTITUTE HAVE CHALLENGED A NEW MINNESOTA LAW THAT CRIMINALIZES THE USE OF DEEP FAKE TECHNOLOGY RELATING TO ELECTIONS (KOHLS V. ELLISON).AND FINALLY, ON OCTOBER 29, 2024, UMLC HAD A HUGE WIN WHEN THE MINNESOTA SUPREME COURT ORDERED HENNEPIN COUNTY, WHICH HAD FAILED TO INCLUDE ANY REPUBLICAN-AFFILIATED ELECTION JUDGES ON ITS ABSENTEE BALLOT BOARD, TO FOLLOW THE LAW AND EXHAUST ALL MAJOR PARTY LISTS FOR THOSE POSITIONS.FINALLY, UMLC AND THE MANHATTAN INSTITUTE FILED AN AMICUS BRIEF WITH THE UNITED STATES SUPREME COURT IN SUPPORT OF JEWISH PROFESSORS AT THE CITY UNIVERSITY OF NEW YORK OVER THEIR FORCED REPRESENTATION AND SUPPORT OF THE UNIVERSITY'S ANTI-ISRAEL, PRO-HAMAS UNION.ADMINISTRATIVELY, UMLC WORKED ON INTEGRATING ITS TWO NEWER ATTORNEYS, MOVED INTO NEW OFFICES REPLACING THOSE DESTROYED IN AN ARSON ATTACK IN JANUARY, 2024, AND HIRED A PARALEGAL TO ASSIST OUR GROWING PRACTICE.
    Expenses $1,056,888 · revenue $39,646

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
83-2728196
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2019
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$771,984
Income (IRS master file)
$1,288,486

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,262,197$1,156,507$771,984XML
990December 2023$1,043,528$908,419$461,060XML
990December 2022$742,990$758,324$317,020IRS
990December 2021–––IRS
990December 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 83-2728196).

Questions about UPPER MIDWEST LAW CENTER

What is the EIN of UPPER MIDWEST LAW CENTER?
The employer identification number (EIN) of UPPER MIDWEST LAW CENTER is 83-2728196.
Is UPPER MIDWEST LAW CENTER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
Are donations to UPPER MIDWEST LAW CENTER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does UPPER MIDWEST LAW CENTER file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of UPPER MIDWEST LAW CENTER due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did UPPER MIDWEST LAW CENTER last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of UPPER MIDWEST LAW CENTER?
The 990 for the year ended December 31, 2024 names DOUG SEATON.
Who are the officers and directors of UPPER MIDWEST LAW CENTER?
The 990 for the year ended December 31, 2024 lists 5 people; 3 received compensation from the organization, the highest $190,000 (JAMES DICKEY, ATTORNEY).
How much revenue does UPPER MIDWEST LAW CENTER have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,262,197, expenses of $1,156,507 and total assets of $771,984 at year end.

Other nonprofits in MINNETONKA

All nonprofits in MINNETONKA · Minnesota · Crime and legal-related