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

81st percentile

$0

Higher top officer pay than 81% 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

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 Pay81st 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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