Civic Intelligence

478 Building Corporation Inc

EIN 46-2691079 • 501(c)2 • New Orleans, LA

Profile

To hold title and maintain building for local 478 so that it may carry out its exempt purposes.

511 N Hennessey StNew Orleans, LA 70119

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Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

6.35x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-2067%

Higher net margin than 1% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$146,948

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2334.4% of source-year revenue.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Asset Growth

75th percentile

3.7%

Faster asset growth than 75% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-85%

Faster revenue growth than 4% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$3,629,810

Up $128,241 (+3.7%) from 2023

Liabilities

Down

$40,000

Down $91,667 (-70%) from 2023

Net Assets

Up

$3,589,810

Up $219,908 (+6.5%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin1st percentile

Revenue

Down

$6,295

Down $35,705 (-85%) from 2023

Expenses

Up

$136,386

Up $8,841 (+6.9%) from 2023

Net Income

Down

-$130,091

Down $44,546 (-52%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $2,256,196Liabilities 2015: $0Net Assets 2015: $2,256,1962015Assets 2016: $2,264,241Liabilities 2016: $0Net Assets 2016: $2,264,2412016Assets 2017: $2,280,045Liabilities 2017: $0Net Assets 2017: $2,280,0452017Assets 2018: $3,543,825Liabilities 2018: $0Net Assets 2018: $3,543,8252018Assets 2019: $3,386,170Liabilities 2019: $0Net Assets 2019: $3,386,1702019Assets 2020: $3,271,268Liabilities 2020: $0Net Assets 2020: $3,271,2682020Assets 2021: $3,142,066Liabilities 2021: $0Net Assets 2021: $3,142,0662021Assets 2022: $3,155,447Liabilities 2022: $0Net Assets 2022: $3,155,4472022Assets 2023: $3,501,569Liabilities 2023: $131,667Net Assets 2023: $3,369,9022023Assets 2024: $3,629,810Liabilities 2024: $40,000Net Assets 2024: $3,589,8102024

Highlighted filing

2024

Assets$3,629,810
Liabilities$40,000
Net Assets$3,589,810
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100K-$200KRevenue 2015: $15,407Expenses 2015: $15,033Net Income 2015: $3742015Revenue 2016: $16,008Expenses 2016: $1,767Net Income 2016: $14,2412016Revenue 2017: $17,800Expenses 2017: $1,996Net Income 2017: $15,8042017Revenue 2018: $13,765Expenses 2018: $22,985Net Income 2018: -$9,2202018Revenue 2019: $25,228Expenses 2019: $182,883Net Income 2019: -$157,6552019Revenue 2020: $26,847Expenses 2020: $141,749Net Income 2020: -$114,9022020Revenue 2021: $22,438Expenses 2021: $151,640Net Income 2021: -$129,2022021Revenue 2022: $42,097Expenses 2022: $128,716Net Income 2022: -$86,6192022Revenue 2023: $42,000Expenses 2023: $127,545Net Income 2023: -$85,5452023Revenue 2024: $6,295Expenses 2024: $136,386Net Income 2024: -$130,0912024

Highlighted filing

2024

Revenue$6,295
Expenses$136,386
Net Income-$130,091
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,629,810
Liabilities
$40,000
Net assets
$3,589,810
Revenue
$6,295
Expenses
$136,386
Net income
-$130,091
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.04$3.59$0.01$0.14$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.50$0.13$3.37$0.04$0.13$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.16$0.04$0.13$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$0.02$0.15$0.13
2020Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.03$0.14$0.11
2019Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$0.03$0.18$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$0.01$0.02$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.02$0.00$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$0.02$0.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$0.02$0.02$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$6,295
Mission and Program Overview

Mission

To hold title and maintain building for local 478 so that it may carry out its exempt purposes.

The purpose of the organization is to hold title to property,collecting income therefrom, and turning over the amount thereof less expenses to an organization which itself is exempt under section 501(c).

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$3,923,000$4,273,000▲ $350,000
Land, Buildings, and Equipment, Net$3,449,453$3,615,973▲ $166,520
Savings and Temporary Cash Investments$52,016$13,737▼ $38,279
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-553,098$-683,190▼ $130,092
Total Assets$3,501,569$3,629,810▲ $128,241
Other Assets Total$100$100→ $0
Liabilities
Accounts Payable and Accrued Expenses$131,667$40,000▼ $91,667
Total Liabilities$131,667$40,000▼ $91,667
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,369,902$3,589,810▲ $219,908
Total Liabilities and Net Assets / Fund Balance$3,501,569$3,629,810▲ $128,241

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,467,103$538,911-
Land$148,870--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleOtherTotal
Pauline D ArevalloChief Financial Officer$146,948$146,948
Brook YeatonPresident$126,834$126,834
Adriane a BennettRecording Secretary$126,821$126,821
Cecil BurrBoard of Directors$109,155$109,155
Caleb GuillottBoard of Directors$94,333$94,333
Mason McguireBoard of Directors$835$835

Board Members and Trustees

NameTitle
Darcy JamisonBoard of Directors
David WhatleyBoard of Directors
Joseph Donnie DeanBoard of Directors
Randall CoeBoard of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,295
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-130,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$89,791
Occupancy---$37,779
Insurance---$3,693
Office Expenses---$3,023
Fees for Services Accounting---$2,090
Fees for Services Other---$10
Total Functional Expenses$0$0$0$136,386
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“- classes of members or stockholders. The organization collects membership dues. Affording its members the benefits of membership for which the organization was founded per its mission statement. Per various federal and louisiana statutes pertaining to exempt organizations such as the organization, no financial gains inure to the organization's members as a result of their being members of the organization.”

Form 990, Part VI, Section A, Line 7A

“- election of members and their rights the organization's members have voting rights whereby its collective membership is responsible for electing its governing body.”

Form 990, Part VI, Section A, Line 7B

“- decisions subject to approval of members the organiztion's membership is afforded voting rights whereby various decisions of its governing body are subject to approval via affirmative vote.”

Form 990, Part VI, Section B, Line 11B

“Form 990, part vi, line 11b - organization's process to review the form 990. A copy of form 990 was circulated among the organization's governing body for its review prior to filing thereof.”

Form 990, Part VI, Section B, Line 12C

“Form 900, part vi, line 12c - enforcement of conflicts policy the organization undergoes a compliance policies and procedures "agreed-upon procedures" examination conducted by the trustees of local 478 annually.”

Form 990, Part VI, Section C, Line 19

“- governing documents disclosure explanation the organization's exempt organization documents including,its application for tax exempt status and irs determination letter, along with the organization's form 990, are available upon request at the organization"s offices, as well as at the offices of the organization's independent accountant.”

Filing and Contact Details

Filer

Filer Name
478 Building Corporation Inc
EIN
46-2691079
Phone
5044862192
Address
511 N HENNESSEY ST, NEW ORLEANS, LA 70119

Signing Officer

Name
Brook Yeaton
Title
President
Phone
5044862192
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brook Yeaton
Formed
2014
Legal Domicile
La
Voting Board Members
8
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Duplantier Hrapmann Hogan & Maher Llp
Address
3510 N CAUSEWAY BLVD SUITE 500, METAIRIE, LA 70002
Preparer
Lindsay J Calub CPA
Phone
5045868866
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Contribution from local 478 350,000. Rounding -1.”

FORM 990, PART XII, LINE 1:

“Books are kept on the mofified cash basis”

Raw XML Appendix358 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0- CLASSES OF MEMBERS OR STOCKHOLDERS. THE ORGANIZATION COLLECTS MEMBERSHIP DUES. AFFORDING ITS MEMBERS THE BENEFITS OF MEMBERSHIP FOR WHICH THE ORGANIZATION WAS FOUNDED PER ITS MISSION STATEMENT. PER VARIOUS FEDERAL AND LOUISIANA STATUTES PERTAINING TO EXEMPT ORGANIZATIONS SUCH AS THE ORGANIZATION, NO FINANCIAL GAINS INURE TO THE ORGANIZATION'S MEMBERS AS A RESULT OF THEIR BEING MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1- ELECTION OF MEMBERS AND THEIR RIGHTS THE ORGANIZATION'S MEMBERS HAVE VOTING RIGHTS WHEREBY ITS COLLECTIVE MEMBERSHIP IS RESPONSIBLE FOR ELECTING ITS GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2- DECISIONS SUBJECT TO APPROVAL OF MEMBERS THE ORGANIZTION'S MEMBERSHIP IS AFFORDED VOTING RIGHTS WHEREBY VARIOUS DECISIONS OF ITS GOVERNING BODY ARE SUBJECT TO APPROVAL VIA AFFIRMATIVE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW THE FORM 990. A COPY OF FORM 990 WAS CIRCULATED AMONG THE ORGANIZATION'S GOVERNING BODY FOR ITS REVIEW PRIOR TO FILING THEREOF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 900, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY THE ORGANIZATION UNDERGOES A COMPLIANCE POLICIES AND PROCEDURES "AGREED-UPON PROCEDURES" EXAMINATION CONDUCTED BY THE TRUSTEES OF LOCAL 478 ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5- GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION'S EXEMPT ORGANIZATION DOCUMENTS INCLUDING,ITS APPLICATION FOR TAX EXEMPT STATUS AND IRS DETERMINATION LETTER, ALONG WITH THE ORGANIZATION'S FORM 990, ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION"S OFFICES, AS WELL AS AT THE OFFICES OF THE ORGANIZATION'S INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRIBUTION FROM LOCAL 478 350,000. ROUNDING -1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOKS ARE KEPT ON THE MOFIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 1:
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581990054
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE AND ADVANCE THE PRINCIPLES OF TRADE UNIONISM
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IATSE LOCAL 478
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalProgramServiceRevenueAmt06295
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IRS990/TotalRevenueGrp/ExclusionAmt06295
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06295
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0511 N HENNESSEY STREET
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IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070119
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BROOK YEATON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05044862192
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0478 BUILDING CORPORATION INC
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0720567396
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUPLANTIER HRAPMANN HOGAN & MAHER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03510 N CAUSEWAY BLVD SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0METAIRIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070002
ReturnHeader/PreparerPersonGrp/PhoneNum05045868866
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDSAY J CALUB CPA
ReturnHeader/ReturnTs02025-09-29T15:22:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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