Civic Intelligence

Phase 2 Removal Site Evaluation Trust

990 • Fiscal year 2023 • EIN 82-2790358

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

Organization ProfileWWW.NAVAJOAUMTRUST2.ORG
PO Box 848Navajo, NM 87328

(505) 777-2393

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.08x

Higher debt load relative to revenue than 25% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

90th percentile

50%

Higher net margin than 90% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$328,600

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

75th percentile

18%

Faster asset growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

57th percentile

9.2%

Faster revenue growth than 57% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$16,692,851

Up $2,516,588 (+18%) from 2022

Net Assets

Up

$16,299,561

Up $2,414,522 (+17%) from 2022

Liabilities

Up

$393,290

Up $102,066 (+35%) from 2022

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin90th percentile

Revenue

Up

$4,800,055

Up $402,513 (+9.2%) from 2022

Expenses

Up

$2,384,434

Up $466,801 (+24%) from 2022

Net Income

Down

$2,415,621

Down $64,288 (-2.6%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2019: $4,215,026Liabilities 2019: $216,085Net Assets 2019: $3,998,9412019Assets 2020: $13,648,413Liabilities 2020: $254,153Net Assets 2020: $13,394,2602020Assets 2021: $11,469,382Liabilities 2021: $64,252Net Assets 2021: $11,405,1302021Assets 2022: $14,176,263Liabilities 2022: $291,224Net Assets 2022: $13,885,0392022Assets 2023: $16,692,851Liabilities 2023: $393,290Net Assets 2023: $16,299,5612023Assets 2024: $15,211,352Liabilities 2024: $1,096,990Net Assets 2024: $14,114,3622024

Highlighted filing

2023

Assets$16,692,851
Liabilities$393,290
Net Assets$16,299,561
Open 2023 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2019: $58,430Expenses 2019: $3,448,315Net Income 2019: -$3,389,8852019Revenue 2020: $11,898,781Expenses 2020: $3,166,421Net Income 2020: $8,732,3602020Revenue 2021: $5,900Expenses 2021: $1,495,937Net Income 2021: -$1,490,0372021Revenue 2022: $4,397,542Expenses 2022: $1,917,633Net Income 2022: $2,479,9092022Revenue 2023: $4,800,055Expenses 2023: $2,384,434Net Income 2023: $2,415,6212023Revenue 2024: $930,659Expenses 2024: $3,115,858Net Income 2024: -$2,185,1992024

Highlighted filing

2023

Revenue$4,800,055
Expenses$2,384,434
Net Income$2,415,621
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.1
Gross Receipts
$4,800,055
Mission and Program Overview

Mission

Phase 2 removal site evaluation trust is to conduct investigations at 30 mines, 13 of those mines are located in the cameron area and the remaining mines are to be identified in the future. A water study at the claim 28 mine in blue gap will be performed and another location tbd.

To conduct investigations at the remaining 17 mines identified and located in central and northern arizona on navajo lands. Two water studies were identified; one mine is located in blue gap tachee, az and one mine is located in sweetwater, az.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$10,678,192$13,194,138▲ $2,515,946
Accounts Receivable$3,239,750$3,239,750→ $0
Cash and Non-Interest-Bearing Accounts$249,820$250,000▲ $180
Prepaid Expenses and Deferred Charges$6,668$7,130▲ $462
Total Assets$14,176,263$16,692,851▲ $2,516,588
Other Assets Total$1,833$1,833→ $0
Liabilities
Accounts Payable and Accrued Expenses$292,323$393,290▲ $100,967
Total Liabilities$292,323$393,290▲ $100,967
Net Assets / Fund Balance
Net Assets With Donor Restrictions$13,883,940$16,299,561▲ $2,415,621
Total Net Assets Fund Balance$13,883,940$16,299,561▲ $2,415,621
Total Liabilities and Net Assets / Fund Balance$14,176,263$16,692,851▲ $2,516,588

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,833--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Derrith Watchman-mooreTrusteeFT$328,600$328,600

Highest Paid Contractors

ContractorServicesLocationCompensation
Wsp USA INCEnvr AssessmentPO BOX 732476, Dallas, TX 75373$1,549,772
I Am The BizEnvr AssessmentPO BOX 926, Jamestown, NM 87347$132,525
Revenue and Support

Revenue Composition

Contributions and Grants
$4,403,391
Program Service Revenue
$0
Investment Income
$396,664
Other Revenue
$0
Change in Net Assets
$2,415,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,003,581
Salaries, Compensation, and Employee Benefits$380,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,832,232--$1,832,232
Current Officers, Directors, Trustees, and Key Employees$328,600--$328,600
Fees for Services Accounting$77,708--$77,708
Other Salaries and Wages$47,740--$47,740
Fees for Services Legal$44,726--$44,726
Occupancy$21,556--$21,556
Travel$10,859--$10,859
Insurance$7,878--$7,878
Office Expenses$6,230--$6,230
Payroll Taxes$4,513--$4,513
Information Technology$1,936--$1,936
Other Expenses$265--$265
Advertising$191--$191
Total Functional Expenses$2,384,434$0$0$2,384,434
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

“Due to the fact that this is a trust there is no governing board or meetings and therefore there are no meeting minutes.”

Committee meeting documentation Part VI line 8B

“Since there are no meetings, there are no minutes.”

Form 990 governing body review Part VI line 11

“The organization reviews the final 990 draft prior to filing. The trusts accountant and trustee review the form.”

Conflict of interest policy compliance Part VI line 12C

“A conflict of interest policy is maintained in compliance with the agreement.”

CEO executive director top management comp Part VI line 15A

“The trustees pay was determined in the original funding agreement in 2017.”

Other officer or key employee compensation Part VI line 15B

“The trustee is responsible for determining employees pay and having them sign employment agreements.”

Governing documents etc available to public Part VI line 19

“The organization provides annual financial statements to the us enviromental protection agency (usepa) and the navajo nation enviromental protection agency (nnepa) through quarterly and annual meetings and presentations. As a result of the nature of thetrust and the roles of the usepa and nnepa, the documents are made public.”

Filing and Contact Details

Filer

Filer Name
Phase 2 Expanded Trust
EIN
82-2790358
Address
PO BOX 848, NAVAJO, NM 87328
Doing Business As
Phase 2 Expanded Trust

Signing Officer

Name
Derrith Watchman-moore
Title
Trustee
Phone
5057772393
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derrith Watchman-moore
Formed
2017
Legal Domicile
Nm
Voting Board Members
1
Independent Board Members
0
Employees
3

Preparer

Firm
Johanna Klomann CPA Pllc
Address
419 W ASPEN AVE, FLAGSTAFF, AZ 86001
Preparer
Johanna Klomann CPA
Phone
9287748995
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Environmental expense $1,549,772environmental technical advisor $31,852community relations coordinator $132,525ee/ca consultant $68,533claim 28 road repair $49,550”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUE TO THE FACT THAT THIS IS A TRUST THERE IS NO GOVERNING BOARD OR MEETINGS AND THEREFORE THERE ARE NO MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SINCE THERE ARE NO MEETINGS, THERE ARE NO MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REVIEWS THE FINAL 990 DRAFT PRIOR TO FILING. THE TRUSTS ACCOUNTANT AND TRUSTEE REVIEW THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CONFLICT OF INTEREST POLICY IS MAINTAINED IN COMPLIANCE WITH THE AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUSTEES PAY WAS DETERMINED IN THE ORIGINAL FUNDING AGREEMENT IN 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TRUSTEE IS RESPONSIBLE FOR DETERMINING EMPLOYEES PAY AND HAVING THEM SIGN EMPLOYMENT AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION PROVIDES ANNUAL FINANCIAL STATEMENTS TO THE US ENVIROMENTAL PROTECTION AGENCY (USEPA) AND THE NAVAJO NATION ENVIROMENTAL PROTECTION AGENCY (NNEPA) THROUGH QUARTERLY AND ANNUAL MEETINGS AND PRESENTATIONS. AS A RESULT OF THE NATURE OF THETRUST AND THE ROLES OF THE USEPA AND NNEPA, THE DOCUMENTS ARE MADE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ENVIRONMENTAL EXPENSE $1,549,772ENVIRONMENTAL TECHNICAL ADVISOR $31,852COMMUNITY RELATIONS COORDINATOR $132,525EE/CA CONSULTANT $68,533CLAIM 28 ROAD REPAIR $49,550
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
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ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,692,851
Liabilities
$393,290
Net assets
$16,299,561
Revenue
$4,800,055
Expenses
$2,384,434
Net income
$2,415,621
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$1.10$14.1$0.93$3.12$2.19
2023Detailed filing. Detailed filing data is available for this year.$16.7$0.39$16.3$4.80$2.38$2.42
2022Detailed filing. Detailed filing data is available for this year.$14.2$0.29$13.9$4.40$1.92$2.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$0.06$11.4$0.01$1.50$1.49
2020Detailed filing. Detailed filing data is available for this year.$13.6$0.25$13.4$11.9$3.17$8.73
2019Detailed filing. Detailed filing data is available for this year.$4.22$0.22$4.00$0.06$3.45$3.39