FOCUS DREAM CENTER: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FOCUS DREAM CENTER (EIN 81-0784098)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-06-21
IRS object ID: 202411739349200731
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-06-21T07:56:18-00:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	043096503	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	THE GIBESONS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	35 JANET CIRCLE SUITE BN	AddressLine1Txt
City	SHREWSBURY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01545	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	810784098	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FOCUS DREAM CENTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FOCU	BusinessNameControlTxt
Phone	5087236917	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 HERBERT ROAD	AddressLine1Txt
City	WORCESTER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01602	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SAMUEL K KARIUKI	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5087236917	PhoneNum
Signature	2024-06-21	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SAMUEL	PersonFirstNm
Person Last	KARIUKI	PersonLastNm

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMIU GIWA-BELLO	PreparerPersonNm
PTIN	P00170212	PTIN
Phone	5088427756	PhoneNum
Preparation	2024-06-21	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Website Address	www.focusdreamcenter.org	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$146,126	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$146,126	ContributionsGiftsGrantsEtcAmt
Total Revenue	$146,126	TotalRevenueAmt
Grants And Similar Amounts Paid	$100,100	GrantsAndSimilarAmountsPaidAmt
Other Expenses Total	$14,300	OtherExpensesTotalAmt
Total Expenses	$114,400	TotalExpensesAmt
Excess Or Deficit For Year	$31,726	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$17,181	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$48,907	NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$17,181	BOYAmt
EOY	$48,907	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,181	BOYAmt
EOY	$48,907	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$17,181	BOYAmt
EOY	$48,907	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	TO SUPPORT YOUTH, FAMILIES AND ORPHANS INFECTED AND AFFECTED WITH HIV AND AIDS SO AS TO REUCE THE SOCIO-ECONOMIC STREET	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	SEE SCHEDULE O	DescriptionProgramSrvcAccomTxt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
SAMUEL KARIUKI
PRESIDENT	024.00	$0
WASHINGTON MAINA
TREASURER	006.00	$0
JAMES CAHILL
CLERK	006.00	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	false	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911	$0	TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912	$0	TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955	$0	TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SAMUEL KARIUKI	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	22 DOUGLAS STREET	AddressLine1Txt
City	WORCESTER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01603	ZIPCd

Field	Value	IRS element (for citing)
Phone	5087236917	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccountInd
Foreign Office	false	ForeignOfficeInd
Donor Advised Fnds	false	DonorAdvisedFndsInd
Operate Hospital	false	OperateHospitalInd
Tanning Services Provided	false	TanningServicesProvidedInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
School Operating	false	SchoolOperatingInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (true)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$144,068	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146,126	CurrentTaxYearAmt
Total	$290,194	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$144,068	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146,126	CurrentTaxYearAmt
Total	$290,194	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$290,194	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$144,068	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146,126	CurrentTaxYearAmt
Total	$290,194	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Public Support PY509	1.00000	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990-EZ, Part I, Line 10, Grants Paid	Activity , Grantee FOCUS COMMUNITE BASE ORGANIZATION P O BOX 1450 RURU NAIROBI Kenya, Cash Grant 100,100, Relationship
Form 990-EZ, Part I, Line 16, Other Expenses	Travel 5,000
Form 990-EZ, Part I, Line 16, Other Expenses	Conferences, conventions, and meetings 5,200
Form 990-EZ, Part I, Line 16, Other Expenses	Unrelated business income taxes 1,500
Form 990-EZ, Part I, Line 16, Other Expenses	Community Events 2,600

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