Nonprofit · EIN 46-2691079
478 BUILDING CORPORATION
Tax-exempt · NEW ORLEANS, LA 70119
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $78,064 | $197,294 | -$119,230 | $3,470,579 | $0 | $3,470,579 |
| December 31, 2024 | 990 | $6,295 | $136,386 | -$130,091 | $3,629,810 | $40,000 | $3,589,810 |
| December 31, 2023 | 990 | $42,000 | $127,545 | -$85,545 | $3,501,569 | $131,667 | $3,369,902 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $78,064
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,295
- Occupancy
- $59,623
- Depreciation
- $114,110
Balance sheet and other
- Total assets, start of year
- $3,629,810
- Total assets, end of year
- $3,470,579
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,470,579
- Land, buildings and equipment
- $3,461,863
- Gross receipts
- $78,064
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2014
- State of legal domicile
- LA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| PAULINE D AREVALLO | CHIEF FINANCIAL OFFICER Officer | 1 | $0 | $98,798 | $19,466 |
| BROOK YEATON | PRESIDENT Trustee or director, Officer | 1 | $0 | $94,015 | $18,387 |
| ADRIANE A BENNETT | RECORDING SECRETARY Trustee or director | 0.5 | $0 | $77,721 | $17,513 |
| CECIL BURR | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $72,690 | $18,080 |
| CALEB GUILLOTT | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $70,758 | $17,411 |
| DARCY JAMISON | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| RANDALL COE | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| JOSEPH DONNIE DEAN | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| MASON MCGUIRE | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| DAVID WHATLEY | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| PAULINE D AREVALLO | CHIEF FINANCIAL OFFICER Officer | 1 | $0 | $111,934 | $35,014 |
| BROOK YEATON | PRESIDENT Trustee or director, Officer | 1 | $0 | $96,167 | $30,667 |
| ADRIANE A BENNETT | RECORDING SECRETARY Trustee or director | 0.5 | $0 | $91,678 | $35,143 |
| CECIL BURR | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $75,039 | $34,116 |
| CALEB GUILLOTT | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $66,206 | $28,127 |
| MASON MCGUIRE | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $543 | $292 |
| DARCY JAMISON | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| RANDALL COE | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| JOSEPH DONNIE DEAN | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| DAVID WHATLEY | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| PAULINE D AREVALO | CHIEF FINANCIAL OFFICER Officer | 1 | $0 | $96,693 | $37,952 |
| SIMONETTE BERRY | SECRETARY Officer | 1 | $0 | $72,011 | $31,686 |
| BROOK YEATON | PRESIDENT Officer | 0.5 | $0 | $24,169 | $8,944 |
| PHIL S LOCICERO | PRESIDENT Officer | 1 | $0 | $19,653 | $8,565 |
| JAMES MCEVOY | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $8,004 | $1,461 |
| DARCY JAMISON | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| RANDALL COE | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| NICHOLAS NICOLAY | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| KEN CONNER JR | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| CHARLES WALKER | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
| DAVID WARBURTON | BOARD OF DIRECTORS Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 511 N HENNESSEY ST, NEW ORLEANS, LA 70119-4631
- In care of
- % CHANDRA MILLER
- Principal officer (990 for 2025)
- BROOK YEATON, 511 N HENNESSEY STREET, NEW ORLEANS, LA 70119
- Signed the 990
- BROOK YEATON, PRESIDENT
- Phone
- (504) 486-2192
- Return prepared by
- DUPLANTIER HRAPMANN HOGAN & MAHER LLP
Mission
TO HOLD TITLE AND MAINTAIN BUILDING FOR LOCAL 478 SO THAT IT MAY CARRY OUT ITS EXEMPT PURPOSES.
Program accomplishments
- BUILDING FUND - ADMINISTRATIVE SERVICE HOLDS TITLE TO UNION PROPERTY
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-2691079
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S47)
- Assets (IRS master file)
- $3,470,579
- Income (IRS master file)
- $78,064
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $78,064 | $197,294 | $3,470,579 | XML |
| 990 | December 2024 | $6,295 | $136,386 | $3,629,810 | XML |
| 990 | December 2023 | $42,000 | $127,545 | $3,501,569 | XML |
| 990 | December 2022 | $42,097 | $128,716 | $3,155,447 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 46-2691079).
Questions about 478 BUILDING CORPORATION
- What is the EIN of 478 BUILDING CORPORATION?
- The employer identification number (EIN) of 478 BUILDING CORPORATION is 46-2691079.
- Is 478 BUILDING CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 2014.
- Are donations to 478 BUILDING CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does 478 BUILDING CORPORATION 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 478 BUILDING 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 478 BUILDING CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of 478 BUILDING CORPORATION?
- The 990 for the year ended December 31, 2025 names BROOK YEATON.
- Who are the officers and directors of 478 BUILDING CORPORATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does 478 BUILDING CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $78,064, expenses of $197,294 and total assets of $3,470,579 at year end.
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All nonprofits in NEW ORLEANS · Louisiana · Community improvement and capacity building