Nonprofit · EIN 86-1632816
UPPER SEVEN LAW
Tax-exempt · HELENA, MT 59601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,349,658 | $1,346,077 | $3,581 | $643,132 | $67,996 | $575,136 |
| December 31, 2024 | 990 | $1,252,164 | $1,109,228 | $142,936 | $610,268 | $48,712 | $561,556 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,336,368
- of which government grants
- $90,520
- Program service revenue
- $0
- Investment income
- $7,972
- Net rental income
- $5,270
- Net income from sales of inventory
- $48
- Other revenue
- $5,318
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $237,166
- Other salaries and wages
- $662,053
- Salaries, compensation and benefits (total)
- $1,039,809
- Professional fundraising fees
- $0
- Legal fees
- $8,080
- Accounting fees
- $21,776
- Occupancy
- $88,175
- Travel
- $12,365
- Program services (functional)
- $1,096,070
- Management and general (functional)
- $180,901
- Fundraising (functional)
- $69,106
Balance sheet and other
- Total assets, start of year
- $610,268
- Total assets, end of year
- $643,132
- Total liabilities, end of year
- $67,996
- Net assets, end of year
- $575,136
- Publicly traded securities
- $119,264
- Gross receipts
- $1,349,658
- Employees
- 20
- Year formed
- 2021
- State of legal domicile
- MT
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYLEE SOMMERS-FLANAGAN | EXECUTIVE DIRECTOR Officer, Highest-paid employee | 40 | $125,756 |
| MOLLY DANAHY | LITIGATION DIRECTOR Key employee | 40 | $111,410 |
| BILL JAROSZ | BOARD CHAIR Trustee or director | 1 | $0 |
| RACHEL CARROLL RIVAS | TREASURER Trustee or director | 1 | $0 |
| JASON SMITH | BOARD MEMEBER Trustee or director | 1 | $0 |
| KARI HONG | BOARD MEMBER Trustee or director | 1 | $0 |
| DEBORAH GRIFFIN | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYLEE SOMMERS-FLANAGAN | EXECUTIVE DIRECTOR Officer, Highest-paid employee | 40 | $122,692 |
| BILL JAROSZ | BOARD CHAIR Trustee or director | 1 | $0 |
| RACHEL CARROLL RIVAS | TREASURER Trustee or director | 1 | $0 |
| JASON SMITH | BOARD MEMBER Trustee or director | 1 | $0 |
| KARI HONG | BOARD MEMBER Trustee or director | 1 | $0 |
| DEBORAH GRIFFIN | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 104 E BROADWAY ST STE G1, HELENA, MT 59601-4101
- In care of
- % RYLEE SOMMERS-FLANAGAN
- Principal officer (990 for 2025)
- RYLEE SOMMERS-FLANAGAN, PO BOX 31, HELENA, MT 59624
- Signed the 990
- RYLEE SOMMERS-FLANAGAN, EXECUTIVE DIRECTOR
- Phone
- (406) 396-3373
- Website
- uppersevenlaw.com
- Return prepared by
- AC FREE RANGE CPA
Mission
UPPER SEVEN LAW IS DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE AND ADVOCATING FOR THE CONSTITUTIONAL RIGHTS OF ALL MONTANANS.
Program accomplishments
- 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.Expenses $840,974 · revenue $592,020
- 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.Expenses $241,972 · revenue $60,500
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-1632816
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R60)
- Assets (IRS master file)
- $643,132
- Income (IRS master file)
- $1,349,658
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,349,658 | $1,346,077 | $643,132 | XML |
| 990 | December 2024 | $1,252,164 | $1,109,228 | $610,268 | IRS |
| 990 | December 2023 | $826,218 | $677,357 | $414,572 | IRS |
| 990 | December 2022 | $574,535 | $479,469 | $264,293 | IRS |
| 990 | December 2021 | – | – | – | 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 86-1632816).
Questions about UPPER SEVEN LAW
- What is the EIN of UPPER SEVEN LAW?
- The employer identification number (EIN) of UPPER SEVEN LAW is 86-1632816.
- Is UPPER SEVEN LAW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to UPPER SEVEN LAW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPPER SEVEN LAW 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 SEVEN LAW due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UPPER SEVEN LAW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UPPER SEVEN LAW?
- The 990 for the year ended December 31, 2025 names RYLEE SOMMERS-FLANAGAN.
- Who are the officers and directors of UPPER SEVEN LAW?
- The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $125,756 (RYLEE SOMMERS-FLANAGAN, EXECUTIVE DIRECTOR).
- How much revenue does UPPER SEVEN LAW have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,349,658, expenses of $1,346,077 and total assets of $643,132 at year end.
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All nonprofits in HELENA · Montana · Civil rights, social action and advocacy