Civic Intelligence

Focus Dream Center Inc

EIN 81-0784098 • 501(c)3 • Worcester, MA

Profile

To support youth, families and orphans infected and affected with hiv and aids so as to reuce the socio-economic street

10 Herbert RoadWorcester, MA 01602

www.focusdreamcenter.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

49th percentile

1.2%

Higher net margin than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

4.4%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$51,042

Up $2,135 (+4.4%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$51,042

Up $2,135 (+4.4%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin49th percentile

Revenue

Up

$182,488

Up $36,362 (+25%) from 2023

Expenses

Up

$180,353

Up $65,953 (+58%) from 2023

Net Income

Down

$2,135

Down $29,591 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$60K$40K$20K$0Assets 2022: $17,181Net Assets 2022: $17,1812022Assets 2023: $48,907Net Assets 2023: $48,9072023Assets 2024: $51,042Net Assets 2024: $51,0422024

Highlighted filing

2024

Assets$51,042
Liabilities-
Net Assets$51,042
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$200K$150K$100K$50K$0Revenue 2022: $144,068Expenses 2022: $126,887Net Income 2022: $17,1812022Revenue 2023: $146,126Expenses 2023: $114,400Net Income 2023: $31,7262023Revenue 2024: $182,488Expenses 2024: $180,353Net Income 2024: $2,1352024

Highlighted filing

2024

Revenue$182,488
Expenses$180,353
Net Income$2,135
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$51,042
Liabilities
-
Net assets
$51,042
Revenue
$182,488
Expenses
$180,353
Net income
$2,135
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.51$1.82$1.80$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.49$0.49$1.46$1.14$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.17$1.44$1.27$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 27, 2025
Return Version
2024v5.2
Gross Receipts
$182,488
Mission and Program Overview

Mission

To support youth, families and orphans infected and affected with hiv and aids so as to reuce the socio-economic street

Program Services

DescriptionGrantsExpenses
SEE SCHEDULE O--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SAMUEL KARIUKIPresidentPT$0--
WASHINGTON MAINATreasurerPT$0--
JAMES CAHILLClerkPT$0--
Filing and Contact Details

Filer

Filer Name
Focus Dream Center Inc
EIN
81-0784098
Phone
5087236917
Address
10 HERBERT ROAD, WORCESTER, MA 01602

Signing Officer

Name
Samuel K Kariuki
Title
President
Phone
5087236917
Signed
2025-08-27
Discuss with paid preparer
Yes

Preparer

Firm
The Gibesons
Address
35 JANET CIRCLE SUITE BN, SHREWSBURY, MA 01545
Preparer
Jamiu Giwa-bello
Phone
5088427756
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10, Grants Paid

“Activity , Grantee FOCUS COMMUNITY BASE ORG P O BOX 1450 RUR NAIROBI Kenya, Cash Grant 68,000, Relationship”

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 10,500”

Form 990-EZ, Part I, Line 16, Other Expenses

“Fundraising 5,300”

Form 990-EZ, Part I, Line 16, Other Expenses

“Conferences, conventions, and meetings 5,520”

Form 990-EZ, Part I, Line 16, Other Expenses

“Utilities 4,920”

Raw XML Appendix132 raw XML fields

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

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0SAMUEL KARIUKI
IRS990EZ/BooksInCareOfDetail/PhoneNum05087236917
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt022 DOUGLAS STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WORCESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001603
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt048907
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt051042
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0182488
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02135
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt048907
IRS990EZ/Form990TotalAssetsGrp/EOYAmt051042
IRS990EZ/GrantsAndSimilarAmountsPaidAmt068000
IRS990EZ/GrossReceiptsAmt0182488
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt048907
IRS990EZ/NetAssetsOrFundBalancesEOYAmt051042
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt048907
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt051042
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0024.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1006.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2006.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SAMUEL KARIUKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WASHINGTON MAINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES CAHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CLERK
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt026240
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT YOUTH, FAMILIES AND ORPHANS INFECTED AND AFFECTED WITH HIV AND AIDS SO AS TO REUCE THE SOCIO-ECONOMIC STREET
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE SCHEDULE O
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt086113
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt0180353
IRS990EZ/TotalRevenueAmt0182488
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.focusdreamcenter.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0182488
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0146126
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0144068
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0472682
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0472682
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0182488
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0146126
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0144068
IRS990ScheduleA/Total509Grp/TotalAmt0472682
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0182488
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0146126
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0144068
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0472682
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity , Grantee FOCUS COMMUNITY BASE ORG P O BOX 1450 RUR NAIROBI Kenya, Cash Grant 68,000, Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel 10,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Fundraising 5,300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conferences, conventions, and meetings 5,520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Utilities 4,920
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10, Grants Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMUEL K KARIUKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05087236917
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOCUS DREAM CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0FOCU
ReturnHeader/Filer/EIN0810784098
ReturnHeader/Filer/PhoneNum05087236917
ReturnHeader/Filer/USAddress/AddressLine1Txt010 HERBERT ROAD
ReturnHeader/Filer/USAddress/CityNm0WORCESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001602
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043096503
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE GIBESONS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt035 JANET CIRCLE SUITE BN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHREWSBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001545
ReturnHeader/PreparerPersonGrp/PhoneNum05088427756
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMIU GIWA-BELLO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-27T08:34:05-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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