2023-05-15T16:21:06-07:00 2022-12-31 873541338 AC Free Range CPA 111 N Rodney St Suite 4 Helena MT 59601 990 2022-01-01 861632816 UPPER SEVEN LAW UPPE 4063963373 PO Box 31 Helena MT 59624 Rylee Sommers-Flanagan Executive Director 4063963373 2023-05-01 1 1 Anthony T Cacace CPA P02304690 4069490775 2023-05-01 X 1 11 0 AAL2 2022 2023-04-26 12:10:37Z Rylee Sommers-Flanagan 1 North Last Chance Gulch Suite 5 Helena MT 59601 574535 0 X uppersevenlaw.com X 2021 MT 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. 5 4 5 5 0 0 244001 574252 0 0 13 283 0 0 244014 574535 0 0 0 0 163481 316730 0 0 4500 11306 162739 174787 479469 69227 95066 69227 264293 0 100000 69227 164293 Upper Seven Law is a Montana-based nonprofit law firm dedicated to holding the powerful accountable. Based on the belief that creativity and innovation in law are essential to advancing social justice and public interest objectives, this firm takes smart risks and invests the time necessary to build foundations for long-term accountability work. 0 0 463476 0 0 The Litigation Program represents individuals and organizations on matters regarding constitutional rights, public records, and other abuses. In the past year, the litigation program: secured a permanent injunction of several voter suppression laws passed during the 2021 legislative session, restoring Election Day registration, invalidating onerous voter ID laws, and allowing new voters to access their ballots before their 18th birthdays; secured a permanent injunction preventing enforcement of a law prohibiting voter registration activities in certain spaces on public university campuses; prevailed under the Fourteenth Amendment's one-person one-vote rule before a federal three-judge panel that ordered the Secretary of State to use a far more equally distributed map in upcoming elections for Montana's Public Service Commission districts; settled a defamation claim against a publisher of several extremist websites, securing a financial award, retraction, and apology for our client; litigated two pending right to know cases defending the public's right to examine documents and observe deliberations of all public bodies and state agencies; litigated a pending case challenging a law allowing insurance providers to discriminate on the basis of sex and marital status in setting insurance rates; wrote and submitted an amici curiae brief to the US Supreme Court, arguing that rights secured under federal laws--including essential safety-net programs--should continue to be privately enforceable under section 1983, representing the National Center for Youth Law, the Youth Law Center, the National Center for Law & Economic Justice, et al.; represented individuals in two continuing jail-related cases: one challenging Ravalli County's pretrial services program that imposes exorbitant fees on individuals who have not been tried or convicted for any crime, and another challenging dangerous, unhygienic, and overcrowded conditions in the Lake County jail; explored legal challenges arising from media disinformation and defamation, especially claims against commentators who cloak their extremism in disingenuous claims of presenting balanced perspectives; investigated claims on behalf of farmers and ranchers injured by drifting agrochemicals. 0 0 0 463476 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 MT X Niki Zupanic 4064615178 PO Box 31 Helena MT 59624 Rylee Sommers-Flanagan Executive Director 40 0 X X 90000 0 0 Bill Jarosz Board Chair 1 0 X 0 0 0 Rachel Carroll Rivas Treasurer 1 0 X 0 0 0 Jason Smith Board Member 1 0 X 0 0 0 Kari Hong Secretary 1 0 X 0 0 0 90000 0 0 0 0 0 0 0 0 0 0 0 0 574252 0 574252 0 283 283 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 574535 283 0 0 90000 85500 4500 192904 192904 10153 10153 23673 23673 0 908 908 7020 6000 1020 21787 14909 6878 813 813 38636 38005 631 3440 3440 3988 2745 1243 Expert Witness Fees 83700 83700 0 0 Professional Dues & Registrations 2447 2447 0 0 479469 463476 11493 4500 69227 264293 69227 264293 100000 0 100000 X 0 0 0 0 69227 164293 69227 164293 69227 264293 95066 0 0 0 0 0 X 0 0 0 X 244001 574252 818253 0 0 0 244001 574252 818253 33629 784624 13 283 296 818549 0.95855 0.89192 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990, Part VI, Section B, Line 11b An outside accounting firm created the return based on financial data provided from the organization's bookkeeper and executive director as communicated through a QuickBooks online medium. Upon completion, the executive director and bookkeeper review the tax form and related disclosures. The return is then provided to the Board for review, inquiry, and approval prior to filing with the IRS. Form 990, Part VI, Section C, Line 19 No documents were requested for public disclosure during the tax year.