<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-30T18:57:35-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205740114</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WTB AND ASSOCIATES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5322 HIGHGATE DR STE 242-A</AddressLine1Txt>
        <CityNm>DURHAM</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>277136633</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>262529040</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DREAMS TO REALITY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DREA</BusinessNameControlTxt>
      <PhoneNum>9842457071</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4223 LAZYRIVER DR</AddressLine1Txt>
        <CityNm>DURHAM</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27712</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JASON REDMOND</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>9842457071</PhoneNum>
      <SignatureDt>2024-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JASON</PersonFirstNm>
        <PersonLastNm>REDMOND</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WAYLAND T BROWN EA</PreparerPersonNm>
      <PTIN>P00663980</PTIN>
      <PhoneNum>9198065218</PhoneNum>
      <PreparationDt>2024-04-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>57426</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57426</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>57426</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>118</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>289</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>16345</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16752</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>40674</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>3500</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-350</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>43824</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>5490</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3500</BOYAmt>
        <EOYAmt>128334</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>3500</BOYAmt>
        <EOYAmt>133824</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>90000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>3500</BOYAmt>
        <EOYAmt>43824</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SERVICE DISADVANTAGE, LOW TO MODERATE INCOME, AND UNDERSERVED INDIVIDUALS, FAMILIES, AND YOUTHS THROUGH PROVIDING MENTORSHIPS, WORKSHOPS, AND RESOURCES IN THE AREAS OF FINANCIAL LITERACY AND SOCIOECONOMIC DEVELOPMENT THAT WILL EMPOWER PEOPLE TO ACHIEVE LIFELONG GOALS, ENTREPRENEURIAL ENDEAVORS, AND MAKE THEIR DREAMS INTO A REALITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>UGLY PROJECT-TO ACQUIRE AND REFURBISH BLIGHTED STRUCTURES IN DESTRESSED NEIGHBORHOODS FOR INVENTORY TO SALE LOW TO MODERATE INCOME FAMILIES THAT COULD OTHERWISE NOT HAVE THE ABILTY TO PURCHASE A HOME.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6572</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>6572</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON REDMOND</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>50.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENARIO THORNTON</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JALON REDMOND</PersonNm>
        <TitleTxt>VICE CHAIRMA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JASON REDMOND</PersonNm>
        <USAddress>
          <AddressLine1Txt>4223 LAZYRIVER DR</AddressLine1Txt>
          <CityNm>DURHAM</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27712</ZIPCd>
        </USAddress>
        <PhoneNum>9842457071</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>57426</CurrentTaxYearAmt>
        <TotalAmt>57426</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>57426</CurrentTaxYearAmt>
        <TotalAmt>57426</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>57426</PublicSupportTotal170Amt>
      <TotalSupportAmt>57426</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 6,102 831 AUTOMOBILE EXPENSES 1,395 FOOD EXPENSES 544 SUPPLIES 4,329 TELEPHONE 3,144 TOTAL 16,345</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE -350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 0 125,184 3,500 3,500 LESS ACCUMULATED DEPRECIATION 0 350 TOTAL 3,500 128,334</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>UNSECURED NOTES AND LOANS PAYABLE 0 90,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SERVICE DISADVANTAGE, LOW TO MODERATE INCOME, AND UNDERSERVED INDIVIDUALS, FAMILIES, AND YOUTHS THROUGH PROVIDING MENTORSHIPS, WORKSHOPS, AND RESOURCES IN THE AREAS OF FINANCIAL LITERACY AND SOCIOECONOMIC DEVELOPMENT THAT WILL EMPOWER PEOPLE TO ACHIEVE LIFELONG GOALS, ENTREPRENEURIAL ENDEAVORS, AND MAKE THEIR DREAMS INTO A REALITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
