Nonprofit · EIN 20-2861949
B&T DEVELOPMENT GROUP
Tax-exempt (reinstated) · HONOLULU, HI 96826
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $168,895 | $146,013 | $22,882 | $8,613 | $0 | $55,903 |
| December 31, 2024 | 990 (amended) | $172,620 | $68,895 | $103,725 | $0 | $0 | $0 |
| December 31, 2023 | 990-EZ (amended) | $107,599 | $78,081 | $29,518 | $189,574 | $135,600 | $83,492 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $68,895
- Investment income
- $100,000
- Other revenue
- $0
Expenses
- Compensation of officers, directors and key employees
- $500
- Professional fees and payments to contractors
- $95,460
- Occupancy
- $50,553
- Program services (functional)
- $200,000
Balance sheet and other
- Total assets, start of year
- $288,621
- Total assets, end of year
- $8,613
- Total liabilities, end of year
- $0
- Net assets, end of year
- $55,903
- Cash, savings and investments
- $8,613
- Gross receipts
- $168,895
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATHANIEL E LAMAR II | DIRECTOR | 2 | $500 |
| TOMOKO S LAMAR | VP, DIRECTOR | 20 | $0 |
| NATHANIEL E LAMAR | PRESIDENT, DIRECTOR | 40 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| NATHANIEL E LAMAR II | DIRECTOR Trustee or director | 2 | $0 | $500 |
| NATHANIEL E LAMAR | PRESIDENT Trustee or director | 40 | $0 | $0 |
| TOMOKO S LAMAR | VP Trustee or director | 20 | $0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATHANIEL E LAMAR II | DIRECTOR | 2 | $500 |
| NATHANIEL E LAMAR | PRESIDENT | 40 | $0 |
| TOMOKO S LAMAR | VP | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 1671 KALAKAUA AVE APT 103, HONOLULU, HI 96826-2414
- In care of
- % NATHAN LAMAR
- Mailing address (990-N for 2024)
- 1671 KALAKAUA AVE 103, HONOLULU HI 96826
- Principal officer (990-N for 2024)
- Nathaniel Lamar, 1671 KALAKAUA AVE 103, HONOLULU HI 96826
- Signed the 990-EZ
- NATHANIEL E LAMAR, PRESIDENT
- Phone
- (808) 223-8584
- Website
- www.btdevelopmentgroup.com
Mission
Community Development, Providing Quality and Affordable Rental Housing to low to moderate income recipients, elderly, and Veterans.
Program accomplishments
- Construction/Rehabilitation of SFR homesExpenses $100,000
- Construction/Rehabilitation of Multifamily HousingExpenses $100,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 20-2861949
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O30)
- Assets (IRS master file)
- $8,613
- Income (IRS master file)
- $168,895
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- June 11, 2012
- Reinstated
- Effective May 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $168,895 | $146,013 | $8,613 | XML |
| 990-N for 2024 Officer: Nathaniel Lamar | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $172,620 | $68,895 | $0 | XML |
| 990-EZ | December 2023 | $107,599 | $78,081 | $189,574 | XML |
| 990-N for 2022 Officer: Nathaniel Lamar | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Nathaniel Lamar | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Nathaniel Lamar | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-2861949).
Questions about B&T DEVELOPMENT GROUP
- What is the EIN of B&T DEVELOPMENT GROUP?
- The employer identification number (EIN) of B&T DEVELOPMENT GROUP is 20-2861949.
- Is B&T DEVELOPMENT GROUP tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective May 15, 2011.
- Are donations to B&T DEVELOPMENT GROUP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does B&T DEVELOPMENT GROUP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of B&T DEVELOPMENT GROUP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did B&T DEVELOPMENT GROUP last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of B&T DEVELOPMENT GROUP?
- The 990-N for 2024 names Nathaniel Lamar.
- Who are the officers and directors of B&T DEVELOPMENT GROUP?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $500 (NATHANIEL E LAMAR II, DIRECTOR).
- How much revenue does B&T DEVELOPMENT GROUP have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $168,895, expenses of $146,013 and total assets of $8,613 at year end.
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