Upper Seven Law
EIN: 861632816 · Helena, MT · NTEE: R60
| Metric | Value |
|---|---|
| Total Revenue | $1.3M |
| Total Expenses | $677K |
| Net Assets | $414K |
Is Upper Seven Law Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Upper Seven Law
Upper Seven Law (EIN: 861632816) is a nonprofit organization based in Helena, MT, classified under NTEE code R60. The organization reported total revenue of $1.3M and total assets of $610K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Upper Seven Law's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Upper Seven Law is a mid-size nonprofit that has been operating for 5 years, with 3 years of IRS 990 filings on record (2021–2023). Revenue has grown at a compound annual rate of 84.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $826K |
| Total Expenses | $677K |
| Surplus / Deficit | +$149K |
| Total Assets | $415K |
| Total Liabilities | $935 |
| Net Assets | $414K |
| Operating Margin | 18.0% |
| Debt-to-Asset Ratio | 0.2% |
| Months of Reserves | 7.3 months |
Financial Health Grade: A
In 2023, Upper Seven Law reported a surplus of $149K with revenue exceeding expenses, holds 7.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.2% (very low leverage).
Financial Trends
Over 3 years of filings (2021–2023), Upper Seven Law's revenue has grown at a compound annual growth rate (CAGR) of 84.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +43.8% | +41.3% | +56.9% |
| 2022 | +135.5% | +174.3% | +281.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2021 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Upper Seven Law has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Upper Seven Law with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $149K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.2%.
Frequently Asked Questions about Upper Seven Law
Is Upper Seven Law a legitimate charity?
Based on AI analysis of IRS 990 filings, Upper Seven Law (EIN: 861632816) insufficient data. 0 red flags identified, 0 strengths noted.
How does Upper Seven Law spend its money?
Detailed spending breakdown data is not yet available for Upper Seven Law. Check back for updated IRS 990 analysis.
Are donations to Upper Seven Law tax-deductible?
Upper Seven Law is registered as a tax-exempt nonprofit (EIN: 861632816). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Upper Seven Law located?
Upper Seven Law is headquartered in Helena, Montana and files with the IRS under EIN 861632816. It is classified under NTEE code R60.
How many years of IRS 990 filings does Upper Seven Law have?
Upper Seven Law has 3 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data. The most recent filing shows $1.3M in total revenue.
Filing History
IRS 990 filing history for Upper Seven Law showing financial trends over 3 years of public records:
Over 3 years of IRS 990 filings (2021–2023), Upper Seven Law's revenue has grown by 238.6%, moving from $244K to $826K. Total assets increased by 498.9% over the same period, from $69K to $415K. Total functional expenses rose by 287.5%, from $175K to $677K. In its most recent filing year (2023), Upper Seven Law reported a surplus of $149K, with revenue exceeding expenses. The organization holds $935 in liabilities against $415K in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $414K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $826K | $677K | $415K | $935 | — | — |
| 2022 | $575K | $479K | $264K | $100K | — | — |
| 2021 | $244K | $175K | $69K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $826K, expenses of $677K, and assets of $415K (revenue +43.8% year-over-year).
- 2022: Revenue of $575K, expenses of $479K, and assets of $264K (revenue +135.5% year-over-year).
- 2021: Revenue of $244K, expenses of $175K, and assets of $69K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Upper Seven Law:
Data Sources and Methodology
This transparency report for Upper Seven Law is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.