Civic Intelligence

Phase 2 Removal Site Evaluation Trust

990 • Fiscal year 2022 • EIN 82-2790358

Jan 01, 2022 to Dec 31, 2022 • Filed on May 11, 2023

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

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.07x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

91st percentile

56%

Higher net margin than 91% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$321,149

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

83rd percentile

24%

Faster asset growth than 83% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

100th percentile

74435%

Faster revenue growth than 100% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$14,176,263

Up $2,706,881 (+24%) from 2021

Net Assets

Up

$13,885,039

Up $2,479,909 (+22%) from 2021

Liabilities

Up

$291,224

Up $226,972 (+353%) from 2021

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin91st percentile

Revenue

Up

$4,397,542

Up $4,391,642 (+74435%) from 2021

Expenses

Up

$1,917,633

Up $421,696 (+28%) from 2021

Net Income

Up

$2,479,909

Up $3,969,946 (+266%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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 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

2022

Assets$14,176,263
Liabilities$291,224
Net Assets$13,885,039
Open 2022 Filing

Operations Trend

Revenue Growth100th 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 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

2022

Revenue$4,397,542
Expenses$1,917,633
Net Income$2,479,909
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 11, 2023
Return Version
2022v5.0
Gross Receipts
$1,521,304
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; and a 2nd water study was was identified in sweetwater, az. Fieldwork resumed on the 14 aum locations after a 2 year shutdown due to the pandemic.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,215,877$10,678,192▼ $537,685
Accounts Receivable$2,877,250$3,239,750▲ $362,500
Cash and Non-Interest-Bearing Accounts$245,800$249,820▲ $4,020
Prepaid Expenses and Deferred Charges$5,890$6,668▲ $778
Total Assets$14,346,650$14,176,263▼ $170,387
Other Assets Total$1,833$1,833→ $0
Liabilities
Accounts Payable and Accrued Expenses$65,281$292,323▲ $227,042
Total Liabilities$65,281$292,323▲ $227,042
Net Assets / Fund Balance
Net Assets With Donor Restrictions$14,281,369$13,883,940▼ $397,429
Total Net Assets Fund Balance$14,281,369$13,883,940▼ $397,429
Total Liabilities and Net Assets / Fund Balance$14,346,650$14,176,263▼ $170,387

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,833--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Derrith Watchman-mooreTrusteeFT$321,149$321,149

Highest Paid Contractors

ContractorServicesLocationCompensation
Ecology And Environmental INCEnvr Assessment368 PLEASANT VIEW DR, Lancaster, NY 14086$754,212
Usepa Pacific Southwest Region 9Advance75 HAWTHORNE ST, San Francisco, CA 94105$600,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,470,000
Program Service Revenue
$0
Investment Income
$51,304
Other Revenue
$0
Change in Net Assets
$-397,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,535,537
Salaries, Compensation, and Employee Benefits$383,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,437,370--$1,437,370
Current Officers, Directors, Trustees, and Key Employees$321,149--$321,149
Other Salaries and Wages$56,918--$56,918
Fees for Services Accounting$35,435--$35,435
Fees for Services Legal$23,525--$23,525
Occupancy$19,538--$19,538
Insurance$7,228--$7,228
Payroll Taxes$4,408--$4,408
Travel$4,345--$4,345
Office Expenses$3,919--$3,919
Information Technology$2,157--$2,157
Advertising$1,005--$1,005
Conferences and Meetings$777--$777
Other Employee Benefits$721--$721
Other Expenses$238--$238
Total Functional Expenses$1,918,733$0$0$1,918,733
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
2023-05-11
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
4

Preparer

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

Additional Explanations

Amended return information

“Receivable due from the navajo nation was recorded and bi-annual audit was conducted”

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

“Environmental expense $1,354,212environmental technical advisor $39,644community relations coordinator $7,166tps/crc/eta $36,348”

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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/ExplanationTxt0RECEIVABLE DUE FROM THE NAVAJO NATION WAS RECORDED AND BI-ANNUAL AUDIT WAS CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE TO THE FACT THAT THIS IS A TRUST THERE IS NO GOVERNING BOARD OR MEETINGS AND THEREFORE THERE ARE NO MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SINCE THERE ARE NO MEETINGS, THERE ARE NO MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REVIEWS THE FINAL 990 DRAFT PRIOR TO FILING. THE TRUSTS ACCOUNTANT AND TRUSTEE REVIEW THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A CONFLICT OF INTEREST POLICY IS MAINTAINED IN COMPLIANCE WITH THE AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TRUSTEES PAY WAS DETERMINED IN THE ORIGINAL FUNDING AGREEMENT IN 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE TRUSTEE IS RESPONSIBLE FOR DETERMINING EMPLOYEES PAY AND HAVING THEM SIGN EMPLOYMENT AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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/ExplanationTxt8ENVIRONMENTAL EXPENSE $1,354,212ENVIRONMENTAL TECHNICAL ADVISOR $39,644COMMUNITY RELATIONS COORDINATOR $7,166TPS/CRC/ETA $36,348
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other fees for services expenses Part IX line 11g
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01521304
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IRS990/WebsiteAddressTxt0WWW.NAVAJOAUMTRUST2.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DERRITH WATCHMAN-MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05057772393
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHASE 2 EXPANDED TRUST
ReturnHeader/Filer/BusinessNameControlTxt0PHAS
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ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 848
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHANNA KLOMANN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0419 W ASPEN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLAGSTAFF
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd086001
ReturnHeader/PreparerPersonGrp/PhoneNum09287748995
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHANNA KLOMANN CPA
ReturnHeader/ReturnTs02024-08-06T11:11:41-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,176,263
Liabilities
$291,224
Net assets
$13,885,039
Revenue
$4,397,542
Expenses
$1,917,633
Net income
$2,479,909
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
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