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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 83-1231670

SMART COMMUNITY DEVELOPMENT CORPORATION

Also known as SMART LENDING

Tax-exempt · EAST ELMHURST, NY 11370

Financials

$200$2002021$250$02024$0$02025
Revenue Expenses · by fiscal year end
Financials of SMART COMMUNITY DEVELOPMENT CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$0$0$0$250$0$250
December 31, 2024990-EZ$250$0$250$250$0$250
December 31, 2021990-EZ$200$200$0$200$0$200
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Program services (functional)
$20,000

Balance sheet and other

Total assets, start of year
$250
Total assets, end of year
$250
Total liabilities, end of year
$0
Net assets, end of year
$250
Cash, savings and investments
$250
Gross receipts
$0

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.

NameTitleHours / weekCompensation
Nimer DewanPresident4$0
990-EZ for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
Nimer DewanPresident6$0
990-EZ for the year ended December 31, 2021: 1 people
NameTitleHours / weekCompensation
Nimer DewanPresident4$0

Address and contacts

Address (IRS master file)
8508 ASTORIA BLVD, EAST ELMHURST, NY 11370-1656
In care of
% NIMER DEWAN
Mailing address (990-N for 2023)
8508 Astoria blvd - Ste 1, East Elmhurst NY 11370
Principal officer (990-N for 2023)
Nimer Dewan, 8508 Astoria blvd - 2F, East Elmhurst NY 11370
Signed the 990-EZ
Nimer Dewan, President
Phone
(347) 566-1011

Mission

Research and Development and Charity

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Improving the modular housing design, manufacturing production line, automation, testing building material
    Expenses $20,000

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for SMART COMMUNITY DEVELOPMENT CORPORATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
83-1231670
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
2018
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$250

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$0$0$250IRS
990-EZDecember 2024$250$0$250IRS
990-N for 2023
Officer: Nimer Dewan
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Nimer Dewan
December 31, 2022≤ $50,000 receipts––e-Postcard
990-EZDecember 2021$200$200$200XML
990-N for 2020
Officer: Nimer Dewan
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2018
Officer: NIMER DEWAN
December 31, 2018≤ $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 83-1231670).

Questions about SMART COMMUNITY DEVELOPMENT CORPORATION

What is the EIN of SMART COMMUNITY DEVELOPMENT CORPORATION?
The employer identification number (EIN) of SMART COMMUNITY DEVELOPMENT CORPORATION is 83-1231670.
Is SMART COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
Are donations to SMART COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SMART COMMUNITY DEVELOPMENT CORPORATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SMART COMMUNITY DEVELOPMENT CORPORATION 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 SMART COMMUNITY DEVELOPMENT CORPORATION 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 SMART COMMUNITY DEVELOPMENT CORPORATION?
The 990-N for 2023 names Nimer Dewan.
Who are the officers and directors of SMART COMMUNITY DEVELOPMENT CORPORATION?
The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does SMART COMMUNITY DEVELOPMENT CORPORATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $0 and total assets of $250 at year end.

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