Civic Intelligence

Principle Based Leadership

990 • Fiscal year 2022 • EIN 20-4636578

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

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

1.94x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

87th percentile

0.22x

Higher debt load relative to revenue than 87% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

88th percentile

$31,649

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 26.8% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

69th percentile

17%

Faster asset growth than 69% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

43rd percentile

1.9%

Faster revenue growth than 43% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$13,283

Up $1,924 (+17%) from 2021

Net Assets

Up

-$12,507

Up $3,466 (+22%) from 2021

Liabilities

Down

$25,790

Down $1,542 (-5.6%) from 2021

Revenue

Up

$117,935

Up $2,149 (+1.9%) from 2021

Expenses

Down

$114,469

Down $26,483 (-19%) from 2021

Net Income

Up

$3,466

Up $28,632 (+114%) from 2021

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

2022

Assets$13,283
Liabilities$25,790
Net Assets-$12,507

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

2022

Revenue$117,935
Expenses$114,469
Net Income$3,466
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$117,970
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,589$7,230▲ $4,641
Loans From Officers Directors$2,586$5,272▲ $2,686
Inventories for Sale or Use$3,852$3,817▼ $35
Land, Buildings, and Equipment, Net$30$0▼ $30
Savings and Temporary Cash Investments$23$2▼ $21
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,359$13,283▲ $1,924
Other Assets Total$4,865$2,234▼ $2,631
Liabilities
Accounts Payable and Accrued Expenses$17,364$20,518▲ $3,154
Other Liabilities$7,382--
Total Liabilities$27,332$25,790▼ $1,542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-15,973$-12,507▲ $3,466
Total Net Assets Fund Balance$-15,973$-12,507▲ $3,466
Total Liabilities and Net Assets / Fund Balance$11,359$13,283▲ $1,924

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Arthur G HobbaPresident & CEOFT$31,649$31,649

Board Members and Trustees

NameTitle
Barack E NyongesaDirector
David J PiesterDirector
Wycliffe MudvadiDirector
Jacob SudiSecretary
Stephen StebbinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$117,894
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$41
All Other Contributions
$110,512
Change in Net Assets
$3,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$44,121
Salaries, Compensation, and Employee Benefits$36,431
Other Expenses$33,917
Total Fundraising Expense$7,286
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$43,961--$43,961
Current Officers, Directors, Trustees, and Key Employees$25,319$2,532$3,798$31,649
Travel$8,827-$150$8,977
All Other Expenses$4,780$1,863$949$7,592
Fees for Services Accounting-$4,565-$4,565
Interest-$2,706-$2,706
Payroll Taxes$2,155$216$323$2,694
Other Employee Benefits-$2,088-$2,088
Other Expenses$986$392$328$1,314
Conferences and Meetings$625-$343$968
Office Expenses$392-$394$786
Grants to Domestic Orgs$160--$160
Depreciation Depletion-$30-$30
Total Functional Expenses$90,522$16,661$7,286$114,469
International Activity

International Summary

Spending
$83,885

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$83,885
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$5,272▲ $2,686
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Section B, Line 11B

The form 990 is reviewed and approved by the president/chief executive officer before it is filed.

Form 990, Part VI, Section B, Line 12C

At annual board meeting conflict of interest are discussed.

Form 990, Part VI, Section C, Line 19

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
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Hobba
Formed
2006
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
1
Volunteers
119

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 300s 2022 Program services were both expansive and encouraging on some fronts, while also being heavily restricted by a lack of capital due to a continued, COVID-related decrease in donations from our US Donor base. The dynamic of this unique movement and managements responses to new open doors offered successful partnerships with, and financial support by, both The Bible League and Calvary Chapel, Uganda, to expand our EA Leadership Transformation Program.The Calvary Chapel Mother-church in Entebbe, Uganda (CCE), had suffered several key setbacks from a few of its 150 church plants across the nation. Universally, the moral and financial corruptions of lead pastorseven at their main church in Entebbecontinued to threaten the future health, morale, and sustainability of these churches. In addition, the critical issue at CCE was draining funds due to defending a lawsuit by the former immoral pastor.The founder of CCE contacted our President asking for help from our transformational curricula and funded a Warrior conference at CCE for 72 leading Calvary Chapel overseers, pastors, and church planters in late June 2022. It was a huge success. The outcome was the establishment of a leadership base for launching PBL Uganda with a team of volunteers including a seasoned Executive Director. This led to 38 of these men becoming certified Coordinators at another CCE conference in November.The Bible League, whose interests in distributing Bibles to ministers aligned with ours, contributed as well to cover the travel expenses of our President and PBL Kenyas Executive Director to come to and stay in Entebbe.In addition, our new Core 300 plant in Bolivia expanded from 10 local men who graduated from the Warrior in 2021, to a second multi-church Cohort of 9 leaders at the end of 2022. Similarly, a new leader our President is training and developing in Myanmar will be connected to our Core 300 network in 2023.Ex-cons and the Sanctuary ChurchWe were able to sustain our 2021 launch of equipping Sanctuary Churches who were successful in providing a soft landing for ex-consand our PBL Volunteer Board and Cluster leaders worked closely with these churches with prison chaplains, senior pastors, and the ex-cons to facilitate their re-entry into society, reconciliations with their wives and children, and by equipping them through our Farms for Life (FFL) agribusiness training programs. The impact of reducing fatherlessness of their children and dramatically reducing recidivism by our subject ex-cons exceeded our expectations because the Holy Spirit was active in miraculously healing broken hearts and restoring hope and faith in both the men and their family members. In addition, local Sanctuary Churches were enlightened by a new paradigm that took their Tribal mindset (that focused on aggrandizing/pleasing the pastor--a Chief model) to outward-looking, compassionate outreach to the broken and needy lives.Success in Wealth Creation Our 6,000 Smallholder Farmers in Kenya and East Uganda were transformed from tribal fear to Kingdom courageand positive faith in their Father in Heaven triggered the enthusiastic, practical innovation of our Farms for Life (FFL) training course, which began in 2016. Through telephone field surveys, our Kenyan leaders learned that after 3 years of application of FFLs farming process, our FFL graduates realized an average increase of 300% (3X) in produce from their harvests since before they first began. New strategies and skills like farm-to-market, changing to higher cash-value vegetables, and agribusiness expansion are adding wealth and resources beyond imagining to these historically poor farming families.And, the increases continue--with most, after 6 years, yielding 6X--with our highest reported yields of 18X or 1,880%!ChallengesThe lack of effective fundraising in the US and the continued increase in general apathy and political distractions among American Donors towards foreign missions disabled our ability to sup

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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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER 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 300s 2022 Program services were both expansive and encouraging on some fronts, while also being heavily restricted by a lack of capital due to a continued, COVID-related decrease in donations from our US Donor base. The dynamic of this unique movement and managements responses to new open doors offered successful partnerships with, and financial support by, both The Bible League and Calvary Chapel, Uganda, to expand our EA Leadership Transformation Program.The Calvary Chapel Mother-church in Entebbe, Uganda (CCE), had suffered several key setbacks from a few of its 150 church plants across the nation. Universally, the moral and financial corruptions of lead pastorseven at their main church in Entebbecontinued to threaten the future health, morale, and sustainability of these churches. In addition, the critical issue at CCE was draining funds due to defending a lawsuit by the former immoral pastor.The founder of CCE contacted our President asking for help from our transformational curricula and funded a Warrior conference at CCE for 72 leading Calvary Chapel overseers, pastors, and church planters in late June 2022. It was a huge success. The outcome was the establishment of a leadership base for launching PBL Uganda with a team of volunteers including a seasoned Executive Director. This led to 38 of these men becoming certified Coordinators at another CCE conference in November.The Bible League, whose interests in distributing Bibles to ministers aligned with ours, contributed as well to cover the travel expenses of our President and PBL Kenyas Executive Director to come to and stay in Entebbe.In addition, our new Core 300 plant in Bolivia expanded from 10 local men who graduated from the Warrior in 2021, to a second multi-church Cohort of 9 leaders at the end of 2022. Similarly, a new leader our President is training and developing in Myanmar will be connected to our Core 300 network in 2023.Ex-cons and the Sanctuary ChurchWe were able to sustain our 2021 launch of equipping Sanctuary Churches who were successful in providing a soft landing for ex-consand our PBL Volunteer Board and Cluster leaders worked closely with these churches with prison chaplains, senior pastors, and the ex-cons to facilitate their re-entry into society, reconciliations with their wives and children, and by equipping them through our Farms for Life (FFL) agribusiness training programs. The impact of reducing fatherlessness of their children and dramatically reducing recidivism by our subject ex-cons exceeded our expectations because the Holy Spirit was active in miraculously healing broken hearts and restoring hope and faith in both the men and their family members. In addition, local Sanctuary Churches were enlightened by a new paradigm that took their Tribal mindset (that focused on aggrandizing/pleasing the pastor--a Chief model) to outward-looking, compassionate outreach to the broken and needy lives.Success in Wealth Creation Our 6,000 Smallholder Farmers in Kenya and East Uganda were transformed from tribal fear to Kingdom courageand positive faith in their Father in Heaven triggered the enthusiastic, practical innovation of our Farms for Life (FFL) training course, which began in 2016. Through telephone field surveys, our Kenyan leaders learned that after 3 years of application of FFLs farming process, our FFL graduates realized an average increase of 300% (3X) in produce from their harvests since before they first began. New strategies and skills like farm-to-market, changing to higher cash-value vegetables, and agribusiness expansion are adding wealth and resources beyond imagining to these historically poor farming families.And, the increases continue--with most, after 6 years, yielding 6X--with our highest reported yields of 18X or 1,880%!ChallengesThe lack of effective fundraising in the US and the continued increase in general apathy and political distractions among American Donors towards foreign missions disabled our ability to sup
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
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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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