Looks like a small data center under construction by converting an existing building. Large amounts of HVAC equipment for the size of the building. Cooling towers. Big fuel tank. Cummins Diesel emergency generator, size around 1MW. Lots of electrical conduit on outside of building.[1] Picnic area and half basketball court. Several construction trailers on site, so some remodeling is going on. Beeping trucks and banging on sheet metal sounds like HVAC work.
It's annoying the neighbors because it's directly across a drainage ditch from suburban houses. Nobody likes nighttime industrial construction opposite their backyard.