Civic Intelligence

Changing Woman Initiative

EIN 81-1078799 • 501(c)3 • Albuquerque, NM

Profile

Changing woman initiative (cwi) personnel are indigenous leaders and community healers, centering our families and communities, transforming the cultural narrative and setting in motion policy changes. Our mission is to support our diverse indigenous communities, to renew cultural birth, and the fundamental indigenous human right to reproductive health, dignity, and justice. Our vision is to restore the sovereignty of indigenous midwifery and community health with the return to gender equality and cultural birth practices.

4133 Montgomery Blvd NEAlbuquerque, NM 87109

www.cwi-health.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

78th percentile

$9,025

Higher top officer pay than 78% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

92nd percentile

59%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2022

Revenue Growth

78th percentile

33%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2022

Assets

Down

$820,101

Down $51,886 (-6.0%) from 2023

Liabilities

Down

$130,665

Down $26,115 (-17%) from 2023

Net Assets

Down

$689,436

Down $25,771 (-3.6%) from 2023

Revenue

Up

$1,312,460

Up $212,621 (+19%) from 2023

Expenses

Up

$1,338,231

Up $332,153 (+33%) from 2023

Net Income

Down

-$25,771

Down $119,532 (-127%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2016: $33,124Liabilities 2016: $0Net Assets 2016: $33,1242016Assets 2017: $106,104Liabilities 2017: $2,727Net Assets 2017: $103,3772017Assets 2018: $65,916Liabilities 2018: $4,660Net Assets 2018: $61,2562018Assets 2019: $197,827Liabilities 2019: $2,843Net Assets 2019: $194,9842019Assets 2020: $302,861Liabilities 2020: $51,480Net Assets 2020: $251,3812020Assets 2021: $253,451Liabilities 2021: $37,851Net Assets 2021: $215,6002021Assets 2022: $800,440Liabilities 2022: $178,994Net Assets 2022: $621,4462022Assets 2023: $871,987Liabilities 2023: $156,780Net Assets 2023: $715,2072023Assets 2024: $820,101Liabilities 2024: $130,665Net Assets 2024: $689,4362024

Highlighted filing

2024

Assets$820,101
Liabilities$130,665
Net Assets$689,436

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2016: $133,087Expenses 2016: $101,549Net Income 2016: $31,5382016Revenue 2017: $205,535Expenses 2017: $135,282Net Income 2017: $70,2532017Revenue 2018: $248,172Expenses 2018: $290,293Net Income 2018: -$42,1212018Revenue 2019: $489,928Expenses 2019: $354,508Net Income 2019: $135,4202019Revenue 2020: $526,189Expenses 2020: $472,607Net Income 2020: $53,5822020Revenue 2021: $906,012Expenses 2021: $941,793Net Income 2021: -$35,7812021Revenue 2022: $1,153,869Expenses 2022: $748,023Net Income 2022: $405,8462022Revenue 2023: $1,099,839Expenses 2023: $1,006,078Net Income 2023: $93,7612023Revenue 2024: $1,312,460Expenses 2024: $1,338,231Net Income 2024: -$25,7712024

Highlighted filing

2024

Revenue$1,312,460
Expenses$1,338,231
Net Income-$25,771

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 19, 2025
Return Version
2024v5.0
Gross Receipts
$1,312,460
Mission and Program Overview

Mission

The initiative seeks to draw on cultural strengths to renew indigenous birth knowledge and healing through holistic approaches and community empowerment. It is focused on developing a culturally centered reproductive wellness and birth center.

Changing woman initiative (cwi) personnel are indigenous leaders and community healers, centering our families and communities, transforming the cultural narrative and setting in motion policy changes. Our mission is to support our diverse indigenous communities, to renew cultural birth, and the fundamental indigenous human right to reproductive health, dignity, and justice. Our vision is to restore the sovereignty of indigenous midwifery and community health with the return to gender equality and cultural birth practices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$414,262$594,833▲ $180,571
Pledges and Grants Receivable-$119,000-
Land, Buildings, and Equipment, Net$108,307$77,010▼ $31,297
Prepaid Expenses and Deferred Charges$4,418$23,882▲ $19,464
Accounts Receivable$345,000$5,376▼ $339,624
Total Assets$871,987$820,101▼ $51,886
Liabilities
Other Liabilities$101,874$71,102▼ $30,772
Accounts Payable and Accrued Expenses$32,199$36,856▲ $4,657
Escrow Account Liability$22,707$22,707→ $0
Total Liabilities$156,780$130,665▼ $26,115
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$370,207$508,417▲ $138,210
Net Assets With Donor Restrictions$345,000$181,019▼ $163,981
Total Net Assets Fund Balance$715,207$689,436▼ $25,771
Total Liabilities and Net Assets / Fund Balance$871,987$820,101▼ $51,886

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$71,102$84,372$155,474
Leasehold Improvements$5,908$1,969$7,877
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carolina NkouagaInterim EdFT$113,065$113,065

Board Members and Trustees

NameTitle
Monica LuceroBoard Member
Nicole JohnnyInterim Pres
Christina WatermanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,091,450
Program Service Revenue
$217,693
Investment Income
$0
Other Revenue
$3,317
All Other Contributions
$1,091,450
Change in Net Assets
$-25,771

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,312,460
Total Revenue per Audited Statements
$1,312,460
Total Revenue per Form 990
$1,312,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$529,016
Grants and Similar Amounts Paid$445,157
Salaries, Compensation, and Employee Benefits$364,058
Total Fundraising Expense$21,378
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$445,157--$445,157
Other Salaries and Wages$210,716$12,416-$223,132
Fees for Services Other$149,038$32,657$20,228$201,923
Current Officers, Directors, Trustees, and Key Employees$106,774$6,291-$113,065
Office Expenses$77,198$12,146-$89,344
Fees for Services Accounting-$63,265-$63,265
Occupancy$30,672$18,940-$49,612
Travel$19,131$29,717-$48,848
Insurance$20,517$14,787-$35,304
Payroll Taxes$24,642$1,862-$26,504
Information Technology$7,132$7,305$1,064$15,501
Fees for Services Legal-$7,796-$7,796
Advertising$200$3,967-$4,167
Other Expenses$329$2,129$86$2,129
Other Employee Benefits$1,262$95-$1,357
Depreciation Depletion$368$158-$526
All Other Expenses-$329-$329
Total Functional Expenses$1,099,412$217,441$21,378$1,338,231

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,338,231
Total Expenses per Audited Statements$1,338,231
Total Expenses per Form 990$1,338,231
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$71,102
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The interim executive director and the board reviewed the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Appoint disinterested person(s) to review transactions and determine the corporation's best interest is preserved and that the transactions are fair and reasonable.

Form 990, Page 6, Part VI, Line 15A

The board reviews and approves compensation for the executive director on an annual basis

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Changing Woman Initiative
EIN
81-1078799
Phone
5059305641
Address
4133 MONTGOMERY BLVD NE, ALBUQUERQUE, NM 87109

Signing Officer

Name
Carolina Nkouaga
Title
Interim Ed
Phone
5059305641
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolina Nkouaga
Formed
2015
Legal Domicile
Nm
Voting Board Members
3
Independent Board Members
3
Employees
6

Preparer

Firm
Sjt Group LLC
Address
4811 HARDWARE DR NE SUITE E-4, ALBUQUERQUE, NM 87109
Preparer
Lonnie Juarez
Phone
5053128702
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Changing woman initiative (cwi) personnel are indigenous leaders and community healers, centering our families and communities, transforming the cultural narrative and setting in motion policy changes. Our mission is to support our diverse indigenous communities, to renew cultural birth, and the fundamental indigenous human right to reproductive health, dignity, and justice. Our vision is to restore the sovereignty of indigenous midwifery and community health with the return to gender equality and cultural birth practices.

Form 990, Part IX, Line 11G

Other contractor services 145,718 25,878 20,228 professional services 3,320 6,779 0 total 149,038 32,657 20,228

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

During the years ended december 31, 2024 and 2023, cwi was the fiscal sponsor for national indigenous midwifery alliance. The national indigenous midwifery alliance's revenues and expenses are not included in cwi's financial statements. Amounts owed to national indigenous midwifery alliance for funds received but not yet reimbursed totaled 22,707 at december 31, 2024 and 2023, and are included in due to other agencies.

Schedule D, Page 3, Part X

Cwi is exempt from federal income tax under section 501(c)(3) of the internal revenue code on all income except unrelated business income. Cwi evaluates uncertain tax positions in accordance with fasb asc 450, accounting for contingencies, whereby the effect of the uncertainties in tax positions would be recorded if the outcome was considered probable and reasonably estimable. Cwi believes that there is appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Cwi's open audit periods are for the fiscal year ended december 31, 2021 and thereafter.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023, CWI WAS THE FISCAL SPONSOR FOR NATIONAL INDIGENOUS MIDWIFERY ALLIANCE. THE NATIONAL INDIGENOUS MIDWIFERY ALLIANCE'S REVENUES AND EXPENSES ARE NOT INCLUDED IN CWI'S FINANCIAL STATEMENTS. AMOUNTS OWED TO NATIONAL INDIGENOUS MIDWIFERY ALLIANCE FOR FUNDS RECEIVED BUT NOT YET REIMBURSED TOTALED 22,707 AT DECEMBER 31, 2024 AND 2023, AND ARE INCLUDED IN DUE TO OTHER AGENCIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CWI IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. CWI EVALUATES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 450, ACCOUNTING FOR CONTINGENCIES, WHEREBY THE EFFECT OF THE UNCERTAINTIES IN TAX POSITIONS WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. CWI BELIEVES THAT THERE IS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. CWI'S OPEN AUDIT PERIODS ARE FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021 AND THEREAFTER.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0AWARDS WERE FULLY DISTRIBUTED BY JUNE 30, 2024 DUE TO RESTRICTIONS FROM THE FUNDER. RECIPIENTS ARE REQUIRED TO SUBMIT DOCUMENTATION ATTESTING TO THE APPROPRIATE USE OF THE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHANGING WOMAN INITIATIVE (CWI) PERSONNEL ARE INDIGENOUS LEADERS AND COMMUNITY HEALERS, CENTERING OUR FAMILIES AND COMMUNITIES, TRANSFORMING THE CULTURAL NARRATIVE AND SETTING IN MOTION POLICY CHANGES. OUR MISSION IS TO SUPPORT OUR DIVERSE INDIGENOUS COMMUNITIES, TO RENEW CULTURAL BIRTH, AND THE FUNDAMENTAL INDIGENOUS HUMAN RIGHT TO REPRODUCTIVE HEALTH, DIGNITY, AND JUSTICE. OUR VISION IS TO RESTORE THE SOVEREIGNTY OF INDIGENOUS MIDWIFERY AND COMMUNITY HEALTH WITH THE RETURN TO GENDER EQUALITY AND CULTURAL BIRTH PRACTICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INTERIM EXECUTIVE DIRECTOR AND THE BOARD REVIEWED THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPOINT DISINTERESTED PERSON(S) TO REVIEW TRANSACTIONS AND DETERMINE THE CORPORATION'S BEST INTEREST IS PRESERVED AND THAT THE TRANSACTIONS ARE FAIR AND REASONABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER CONTRACTOR SERVICES 145,718 25,878 20,228 PROFESSIONAL SERVICES 3,320 6,779 0 TOTAL 149,038 32,657 20,228
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0INTERIM ED
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LONNIE JUAREZ
ReturnHeader/ReturnTs02025-05-19T19:04:10-04:00
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