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478 Building Corporation

Organization summary

Type of Nonprofit

Designated as a Corporations created to hold titles for property owned by another nonprofit.

Category: Community Improvement, Capacity Building / Real Estate Organizations (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$42k (2023)

Expenses
$128k (2023)

Total Assets
$3.5M (2023)

Total Liabilities
$132k (2023)

Source: Form 990 tax filings from 2015 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$42,000
Expenses
$127,545
Net Income
-$85,545
Net Assets
$3,369,902
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $42,000
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,501,569
Total Liabilities $131,667
Net Assets $3,369,902
Compensation
Key Employees and Officers Compensation Related Other
James Mcevoy (Board Of Directors) $0 $8,004 $1,461
Darcy Jamison (Board Of Directors) $0 $0 $0
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
David Warburton (Board Of Directors) $0 $0 $0
Phil S Locicero (President) $0 $19,653 $8,565
Pauline D Arevalo (Chief Financial Officer) $0 $96,693 $37,952
Simonette Berry (Secretary) $0 $72,011 $31,686
Brook Yeaton (President) $0 $24,169 $8,944

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$42,097
Expenses
$128,716
Net Income
-$86,619
Net Assets
$3,155,447
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $42,000
99.8%
Investment Income $97
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,155,447
Total Liabilities $0
Net Assets $3,155,447
Compensation
Key Employees and Officers Compensation Related Other
James Mcevoy (Board Of Directors) $0 $5,497 $155
Darcy Jamison (Board Of Directors) $0 $0 $0
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
David Warburton (Board Of Directors) $0 $0 $0
Phil S Locicero (President) $0 $40,738 $15,928
Pauline D Arevalo (Chief Financial Officer) $0 $107,532 $36,168
Simonette Berry (Secretary) $0 $81,497 $34,196

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$22,438
Expenses
$151,640
Net Income
-$129,202
Net Assets
$3,142,066
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $22,000
98.0%
Investment Income $438
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,142,066
Total Liabilities $0
Net Assets $3,142,066
Compensation
Key Employees and Officers Compensation Related Other
James Mcevoy (Board Of Directors) $0 $13,138 $1,119
Darcy Jamison (Board Of Directors) $0 $0 $0
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
David Warburton (Board Of Directors) $0 $0 $0
Sergio Villegas (Board Of Directors) $0 $1,708 $810
Phil S Locicero (President) $0 $46,033 $18,316
Pauline D Arevalo (Chief Financial Officer) $0 $112,452 $36,685
Simonette Berry (Secretary) $0 $73,974 $34,048

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$26,847
Expenses
$141,749
Net Income
-$114,902
Net Assets
$3,271,268
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $26,000
96.8%
Investment Income $847
3.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,271,268
Total Liabilities $0
Net Assets $3,271,268
Compensation
Key Employees and Officers Compensation Related Other
Darcy Jamison (Board Of Directors) $0 $0 $0
James Mcevoy (Board Of Directors) $0 $18,355 $578
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
David Warburton (Board Of Directors) $0 $0 $0
Phil S Locicero (President) $0 $28,930 $11,974
Pauline D Arevalo (Chief Financial Officer) $0 $95,525 $32,745
Simonette Berry Whatley (Secretary) $0 $52,641 $25,558

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,228
Expenses
$182,883
Net Income
-$157,655
Net Assets
$3,386,170
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $24,000
95.1%
Investment Income $1,228
4.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,386,170
Total Liabilities $0
Net Assets $3,386,170
Compensation
Key Employees and Officers Compensation Related Other
Phil S Locicero (President) $0 $32,562 $13,156
Pauline D Arevalo (Chief Financial Officer) $0 $90,281 $26,789
Alan Fetzer (Secretary) $0 $67,803 $30,554
Darcy Jamison (Board Of Directors) $0 $0 $0
James Mcevoy (Board Of Directors) $0 $12,289 $990
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
David Warburton (Board Of Directors) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$13,765
Expenses
$22,985
Net Income
-$9,220
Net Assets
$3,543,825
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,000
36.3%
Investment Income $8,765
63.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $3,543,825
Total Liabilities $0
Net Assets $3,543,825
Compensation
Key Employees and Officers Compensation Related Other
Phil S Locicero (President) $0 $31,931 $14,087
Pauline D Arevalo (Chief Financial Officer) $0 $77,912 $30,657
Alan Fetzer (Secretary) $0 $61,120 $27,744
Darcy Jamison (Board Of Directors) $0 $0 $0
James Mcevoy (Board Of Directors) $0 $2,397 $1,200
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
David Warburton (Board Of Directors) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$17,800
Expenses
$1,996
Net Income
$15,804
Net Assets
$2,280,045
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $15,300
86.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,500
14.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,280,045
Total Liabilities $0
Net Assets $2,280,045
Compensation
Key Employees and Officers Compensation Related Other
Phil S Locicero (President) $0 $32,001 $14,677
Chandra C Miller (Chief Financial Officer) $0 $58,365 $23,520
Alan Fetzer (Secretary) $0 $58,732 $25,895
Joseph Gbur (Board Of Directors) $0 $0 $0
James Mcevoy (Board Of Directors) $0 $2,098 $912
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
David Warburton (Board Of Directors) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$16,008
Expenses
$1,767
Net Income
$14,241
Net Assets
$2,264,241
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $16,008
100%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,264,241
Total Liabilities $0
Net Assets $2,264,241
Compensation
Key Employees and Officers Compensation Related Other
Phil S Locicero (President) $0 $38,159 $15,472
Chandra C Miller (Chief Financial Officer) $0 $73,927 $28,240
Alan Fetzer (Secretary) $0 $61,920 $28,053
Joseph Gbur (Board Of Directors) $0 $0 $0
James Mcevoy (Board Of Directors) $0 $4,064 $1,560
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0
William Mccord Iii (Board Of Directors) $0 $2,512 $1,040

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,407
Expenses
$15,033
Net Income
$374
Net Assets
$2,256,196
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $15,407
100%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,256,196
Total Liabilities $0
Net Assets $2,256,196
Compensation
Key Employees and Officers Compensation Related Other
Phil S Locicero (President) $0 $34,348 $14,136
Chandra C Miller (Chief Financial Officer) $0 $77,967 $28,220
Alan Fetzer (Secretary) $0 $62,919 $26,517
Joseph Gbur (Board Of Directors) $0 $0 $0
James Mcevoy (Board Of Directors) $0 $1,875 $833
Randall Coe (Board Of Directors) $0 $0 $0
Nicholas Nicolay (Board Of Directors) $0 $0 $0
William Mccord Iii (Board Of Directors) $0 $55,303 $24,801
Ken Conner Jr (Board Of Directors) $0 $0 $0
Charles Walker (Board Of Directors) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
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  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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