Civic Intelligence

Principle Based Leadership

990 • Fiscal year 2021 • EIN 20-4636578

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

30802 Oakrim DriveWestlake Village, CA 91362

(818) 851-9457

Siviq Scores

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

Liabilities / Assets

97th percentile

2.41x

Higher debt load relative to assets than 97% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.24x

Higher debt load relative to revenue than 86% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

18th percentile

-22%

Higher net margin than 18% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

89th percentile

$34,500

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

7th percentile

-56%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

25th percentile

-32%

Faster revenue growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$11,359

Down $14,669 (-56%) from 2020

Net Assets

Down

-$15,973

Down $25,166 (-274%) from 2020

Liabilities

Up

$27,332

Up $10,497 (+62%) from 2020

Revenue

Down

$115,786

Down $53,821 (-32%) from 2020

Expenses

Down

$140,952

Down $26,243 (-16%) from 2020

Net Income

Down

-$25,166

Down $27,578 (-1143%) from 2020

Historical Trend

Balance Sheet Trend

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

$40K$20K$0-$20KAssets 2013: $6,667Liabilities 2013: $8,5602013Assets 2014: $6,719Liabilities 2014: $5,4272014Assets 2018: $18,077Liabilities 2018: $9,8192018Assets 2019: $31,236Liabilities 2019: $19,455Net Assets 2019: $11,7812019Assets 2020: $26,028Liabilities 2020: $16,835Net Assets 2020: $9,1932020Assets 2021: $11,359Liabilities 2021: $27,332Net Assets 2021: -$15,9732021Assets 2022: $13,283Liabilities 2022: $25,790Net Assets 2022: -$12,5072022Assets 2023: $11,096Liabilities 2023: $12,963Net Assets 2023: -$1,8672023

Highlighted filing

2021

Assets$11,359
Liabilities$27,332
Net Assets-$15,973

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2013: $65,603Expenses 2013: $62,353Net Income 2013: $3,2502013Revenue 2014: $19,672Expenses 2014: $18,946Net Income 2014: $7262014Revenue 2018: $92,522Expenses 2018: $89,445Net Income 2018: $3,0772018Revenue 2019: $156,579Expenses 2019: $145,162Net Income 2019: $11,4172019Revenue 2020: $169,607Expenses 2020: $167,195Net Income 2020: $2,4122020Revenue 2021: $115,786Expenses 2021: $140,952Net Income 2021: -$25,1662021Revenue 2022: $117,935Expenses 2022: $114,469Net Income 2022: $3,4662022Revenue 2023: $69,732Expenses 2023: $59,091Net Income 2023: $10,6412023

Highlighted filing

2021

Revenue$115,786
Expenses$140,952
Net Income-$25,166
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.1
Gross Receipts
$115,786
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,639$2,589▼ $4,050
Loans From Officers Directors-$2,586-
Receivables From Officers Etc$231$0▼ $231
Land, Buildings, and Equipment, Net$401$30▼ $371
Savings and Temporary Cash Investments$7,782$23▼ $7,759
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$26,028$11,359▼ $14,669
Other Assets Total$10,975$8,717▼ $2,258
Liabilities
Accounts Payable and Accrued Expenses$12,249$17,364▲ $5,115
Other Liabilities$4,586$7,382▲ $2,796
Total Liabilities$16,835$27,332▲ $10,497
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,193$-15,973▼ $25,166
Total Net Assets Fund Balance$9,193$-15,973▼ $25,166
Total Liabilities and Net Assets / Fund Balance$26,028$11,359▼ $14,669

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30$1,823$1,853
Other Assets Org$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Arthur G HobbaPresident & CEOFT$34,500$34,500

Board Members and Trustees

NameTitle
Vincent MugunDirector
Wycliffe MudavadiDirector
Albert SutcavageSecretary
Stephen StebbinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$115,756
Program Service Revenue
$0
Investment Income
$30
Other Revenue
$0
All Other Contributions
$111,174
Change in Net Assets
$-25,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$62,206
Other Expenses$39,704
Salaries, Compensation, and Employee Benefits$39,042
Total Fundraising Expense$9,108
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$62,206--$62,206
Current Officers, Directors, Trustees, and Key Employees$27,600$2,760$4,140$34,500
Travel$10,115--$10,115
All Other Expenses$2,831$2,470$757$6,058
Interest-$3,818-$3,818
Fees for Services Accounting-$3,300-$3,300
Payroll Taxes$2,366$237$355$2,958
Other Expenses$1,288$656$1,288$2,576
Fees for Services Other$2,065--$2,065
Other Employee Benefits-$1,584-$1,584
Office Expenses$751-$750$1,501
Fees for Services Legal$410--$410
Depreciation Depletion-$371-$371
Conferences and Meetings$100--$100
Total Functional Expenses$116,648$15,196$9,108$140,952
International Activity

International Summary

Spending
$106,663

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East AfricaLeader Training & Prison RehabCore 300 Education00$106,663
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$2,586-
Receivables from Officers, Directors, Trustees, and Key Employees$231$0▼ $231
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA-PPP Loan$7,382
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Line 11B: Form 990 Review Process

The form 990 is reviewed by the us based directors before it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

At annual board meeting conflict of interest are discussed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Other organization documents are available upon request

Filing and Contact Details

Filer

Filer Name
Principle Based Leadership
EIN
20-4636578
Phone
8188519457
Address
30802 OAKRIM DRIVE, WESTLAKE VILLAGE, CA 91362

Signing Officer

Name
Arthur Hobba
Title
President & CEO
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Hobba
Formed
2006
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
1
Volunteers
10

Preparer

Firm
Mery Ekman Bookkeeping & Tax Services
Address
23730 CASTILLA CT, VALENCIA, CA 91355
Preparer
Mery Ekman
Phone
6616700000
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line1-organization Mission or Significant Activities

Principle based leadership (dba core 300) is a global, spirit-led movement that awakens, trains and transforms men through the active power of god's word using 3 years of curricula.

Leadership Training, 21ST Century Farming, Prison Rehabilitation Prog

Core 300 is a global, Spirit-led, 501c3 non-profit Christian transformational leadership development organization that awakens and installs a man's true identity as an adopted son of Father God. Our catalytic process and incisive curricula liberate each man from his past, freeing him into an empowered future through the stages of self-leadership, then servant leadership (as a husband, father, and worker), and finally, as a mentor and leader-maker for the rest of his life.About 7 out of 10 men in the world live in tribal or caste-based cultures, which skew masculine roles towards pride, violence, irresponsibility, and misogyny. Fatherlessness is the true global pandemic, leaving lifelong father-wounds in their wake--only to be revisited upon the next generation.Our Vision continues to burn fresh in our hearts. a. Expand into all East African nationsb. Amassing the compelling stories and impact data needed to bring the movement to these US audiences:Covid-decimated churchesBlighted urban ghettosReducing Recidivism in failing prison systems (all of them!)c. Expand into the North and South AmericaPrograms Overview:Arriving in Western Kenya for the first time in August of 2013, Core 300 and their Daughter mission, Principle Based Leadership ("PBL" is a registered Kenyan NGO), has been transforming families by the 10s of thousands.We have 4 ongoing Programs:1.Core 300 USA is a small but growing program aimed at growing its base of virtual training, branding, relationship-building in preparation for transferring our African Program model into US prisons, Denominations, and Urban and Native Indian fatherless communities.2.Core 300 (PBL) Prison Rehabilitation Outsourcing-Though diminished in 2020-2022 due to Rehab Director-level changes (3) and COVID lockdowns, an ongoing high priority to fulfill our partnership with Kenya Prison Services (KPS)3.Core 300 (PBL) Leadership Conferences have been our flagship program, training 23,000 church and civic leaders since 2013. With reduced graduate numbers in 2021, it promises to regain its momentum in the years ahead4.PBL's Farms for Life Harvest acceleration program has been wildly effective with pastor-smallholder farmers and ex-cons in our training and coaching targets. Thus far, 300% and higher crop harvest increases have released over $10 million in gross regional wealth, much of which has been reinvested into children's education, family nutritional enhancement, farm impact, livestock, and new entrepreneurial agro-business start-ups.By the end of 2021, over 33,000 men and teenage boys had stepped out of the shadows of mere existence into a societya brotherhood--of noble, loving, and hardworking godly men. Wives' Surveys (See section O) tell us they are loyal to their God, their wives, and their children--and they have been freed to pursue their purposebringing over 200,000 women and children along with them. Our three African programs catalyze the Kingdom of God into men and their families. The impact we have seen God's Spirit consistently enabled transformed families from poverty and ignorance to achieve higher standards of living for our constituents and volunteers. And into their economic standard of living. The first two are missions to Kenya and Uganda. Both include a powerful tailwind of agricultural wealth multiplication. 1.Training and developing inmates, prison staff, and ex-cons into responsible, godly servant-leaders in Kenya2.Training and developing men in Kenya and Uganda's civic, church, and agricultural arenas.The table below indicates impact data by program for our 3 African programs: ---2021 Ministry Impact by Activity--KENYAN PRISONS Number of Prison Training Events:35Decisions for Christ - Inmates & Workers:429Inmates Trained:1,087Prison Workers and Officers Trained:340Ex-con Re-entry Rehab Sanctuary Churches Developed:10Ex-cons Rehabbed, Reconciled to family, and Assimilated:235Chaplains Trained as the Trainers (Govt. Salaried):26---2021 Ministry Impact by LEADERSHIP CO

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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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EAST AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CORE 300 EDUCATION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0LEADER TRAINING & PRISON REHAB
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0PRINCIPLE BASED LEADERSHIP, DBA CORE 300 (GRANTOR) IS A CALIFORNIA-BASED 501C3 NON-PROFIT TRAINING ORGANAIZATION, GIVES MONTHLY GRANTS TO PRINCIPLE BASED LEADERSHIP PBL, GRANTEE, A SEPARATE KENYA- REGISTERED NON-PROFIT, TRAINING AND HUMANITARIAN AID ASSOCIATION HEADQUARTERED IN BUNGOMA, KENYA. GRANT FUNDS ARE ASSESSED, APPROVED, MANAGED AND MONITORED BY CORE 300, PER PBLS SUBMITTED MONTHLY BUDGET, AND PAID BY CORE 300. AFTER THE MONTH'S END, CORE 300 EVALUATES PBLS VERIFIED EXPENSES, WITH RECEIPTS AND SIGNED VOUCHERS, AND THEIR LOCAL BANK STATEMENT FOR ACCOUNTABILITY. MOST OF OUR LEADERSHIP DEVELOPMENT MINISTRY IS THROUGH OUR GRANTOR TO GRANTEE RELATIONSHIP WITH OUR KENYA-REGISTERED NON-PROFIT, PRINCIPLE BASED LEADERSHIP ASSOCIATION (PBL), HEADQUARTERED IN BUNGOMA, KENYA. PBL SERVES THE PEOPLE OF KENYA AND EAST UGANDA WITH LEADERSHIP TRAINING, PRISONER AND EX-CON REHABILITATION, AND HOLISTIC AND HUMNITARIAN AID. FUNDS ARE DISTRIBUTED TO PBLS BANK ACCOUNT IN THEIR BANK OF AFRICA ACCOUNT, BASED ON MONTHLY BUDGET REQUESTS, AND VERIFIED BY ACTUAL EXPENSE REPRORTS, WITH ATTACHED RECEIPTS AND CASH VOUCHERS, AS MONITORED BY CORE 300.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE US BASED DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT ANNUAL BOARD MEETING CONFLICT OF INTEREST ARE DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER ORGANIZATION DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRINCIPLE BASED LEADERSHIP (DBA CORE 300) IS A GLOBAL, SPIRIT-LED MOVEMENT THAT AWAKENS, TRAINS AND TRANSFORMS MEN THROUGH THE ACTIVE POWER OF GOD'S WORD USING 3 YEARS OF CURRICULA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Core 300 is a global, Spirit-led, 501c3 non-profit Christian transformational leadership development organization that awakens and installs a man's true identity as an adopted son of Father God. Our catalytic process and incisive curricula liberate each man from his past, freeing him into an empowered future through the stages of self-leadership, then servant leadership (as a husband, father, and worker), and finally, as a mentor and leader-maker for the rest of his life.About 7 out of 10 men in the world live in tribal or caste-based cultures, which skew masculine roles towards pride, violence, irresponsibility, and misogyny. Fatherlessness is the true global pandemic, leaving lifelong father-wounds in their wake--only to be revisited upon the next generation.Our Vision continues to burn fresh in our hearts. a. Expand into all East African nationsb. Amassing the compelling stories and impact data needed to bring the movement to these US audiences:Covid-decimated churchesBlighted urban ghettosReducing Recidivism in failing prison systems (all of them!)c. Expand into the North and South AmericaPrograms Overview:Arriving in Western Kenya for the first time in August of 2013, Core 300 and their Daughter mission, Principle Based Leadership ("PBL" is a registered Kenyan NGO), has been transforming families by the 10s of thousands.We have 4 ongoing Programs:1.Core 300 USA is a small but growing program aimed at growing its base of virtual training, branding, relationship-building in preparation for transferring our African Program model into US prisons, Denominations, and Urban and Native Indian fatherless communities.2.Core 300 (PBL) Prison Rehabilitation Outsourcing-Though diminished in 2020-2022 due to Rehab Director-level changes (3) and COVID lockdowns, an ongoing high priority to fulfill our partnership with Kenya Prison Services (KPS)3.Core 300 (PBL) Leadership Conferences have been our flagship program, training 23,000 church and civic leaders since 2013. With reduced graduate numbers in 2021, it promises to regain its momentum in the years ahead4.PBL's Farms for Life Harvest acceleration program has been wildly effective with pastor-smallholder farmers and ex-cons in our training and coaching targets. Thus far, 300% and higher crop harvest increases have released over $10 million in gross regional wealth, much of which has been reinvested into children's education, family nutritional enhancement, farm impact, livestock, and new entrepreneurial agro-business start-ups.By the end of 2021, over 33,000 men and teenage boys had stepped out of the shadows of mere existence into a societya brotherhood--of noble, loving, and hardworking godly men. Wives' Surveys (See section O) tell us they are loyal to their God, their wives, and their children--and they have been freed to pursue their purposebringing over 200,000 women and children along with them. Our three African programs catalyze the Kingdom of God into men and their families. The impact we have seen God's Spirit consistently enabled transformed families from poverty and ignorance to achieve higher standards of living for our constituents and volunteers. And into their economic standard of living. The first two are missions to Kenya and Uganda. Both include a powerful tailwind of agricultural wealth multiplication. 1.Training and developing inmates, prison staff, and ex-cons into responsible, godly servant-leaders in Kenya2.Training and developing men in Kenya and Uganda's civic, church, and agricultural arenas.The table below indicates impact data by program for our 3 African programs: ---2021 Ministry Impact by Activity--KENYAN PRISONS Number of Prison Training Events:35Decisions for Christ - Inmates & Workers:429Inmates Trained:1,087Prison Workers and Officers Trained:340Ex-con Re-entry Rehab Sanctuary Churches Developed:10Ex-cons Rehabbed, Reconciled to family, and Assimilated:235Chaplains Trained as the Trainers (Govt. Salaried):26---2021 Ministry Impact by LEADERSHIP CO
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART I, LINE1-ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4LEADERSHIP TRAINING, 21ST CENTURY FARMING, PRISON REHABILITATION PROG
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