Civic Intelligence

L & M Products Inc

EIN 31-0825168 • 501(c)3 • Eaton, OH

Profile

The mission of l&m products is to expand resources for individuals with disabilities to promote independence, self-sufficiency and involvement in community life.

1308 North Maple StEaton, OH 45320

www.lmproducts.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.03x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-1.4%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,498,878

Up $422,979 (+20%) from 2023

Liabilities

Up

$44,742

Up $9,864 (+28%) from 2023

Net Assets

Up

$2,454,136

Up $413,115 (+20%) from 2023

Revenue

Up

$1,432,313

Up $367,931 (+35%) from 2023

Expenses

Down

$1,019,200

Down $20,621 (-2.0%) from 2023

Net Income

Up

$413,113

Up $388,552 (+1582%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $387,556Liabilities 2010: $17,404Net Assets 2010: $370,1522010Assets 2011: $437,370Liabilities 2011: $20,555Net Assets 2011: $416,8152011Assets 2012: $449,268Liabilities 2012: $25,563Net Assets 2012: $423,7052012Assets 2013: $460,628Liabilities 2013: $6,807Net Assets 2013: $453,8212013Assets 2014: $697,683Liabilities 2014: $53,661Net Assets 2014: $644,0222014Assets 2015: $971,046Liabilities 2015: $34,562Net Assets 2015: $936,4842015Assets 2016: $1,877,501Liabilities 2016: $813,393Net Assets 2016: $1,064,1082016Assets 2017: $2,016,384Liabilities 2017: $771,240Net Assets 2017: $1,245,1442017Assets 2018: $2,157,689Liabilities 2018: $743,852Net Assets 2018: $1,413,8372018Assets 2019: $2,262,156Liabilities 2019: $709,952Net Assets 2019: $1,552,2042019Assets 2020: $2,157,116Liabilities 2020: $791,143Net Assets 2020: $1,365,9732020Assets 2021: $2,465,584Liabilities 2021: $598,923Net Assets 2021: $1,866,6612021Assets 2022: $2,567,997Liabilities 2022: $551,536Net Assets 2022: $2,016,4612022Assets 2023: $2,075,899Liabilities 2023: $34,878Net Assets 2023: $2,041,0212023Assets 2024: $2,498,878Liabilities 2024: $44,742Net Assets 2024: $2,454,1362024

Highlighted filing

2024

Assets$2,498,878
Liabilities$44,742
Net Assets$2,454,136

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $359,3332010Expenses 2011: $337,2382011Expenses 2012: $363,4282012Revenue 2013: $288,590Expenses 2013: $258,474Net Income 2013: $30,1162013Revenue 2014: $1,094,111Expenses 2014: $903,912Net Income 2014: $190,1992014Revenue 2015: $1,888,846Expenses 2015: $1,596,383Net Income 2015: $292,4632015Revenue 2016: $1,649,106Expenses 2016: $1,521,483Net Income 2016: $127,6232016Revenue 2017: $1,475,013Expenses 2017: $1,293,977Net Income 2017: $181,0362017Revenue 2018: $1,414,960Expenses 2018: $1,246,267Net Income 2018: $168,6932018Revenue 2019: $1,363,794Expenses 2019: $1,225,426Net Income 2019: $138,3682019Revenue 2020: $774,992Expenses 2020: $961,223Net Income 2020: -$186,2312020Revenue 2021: $1,469,506Expenses 2021: $968,818Net Income 2021: $500,6882021Revenue 2022: $1,148,761Expenses 2022: $998,961Net Income 2022: $149,8002022Revenue 2023: $1,064,382Expenses 2023: $1,039,821Net Income 2023: $24,5612023Revenue 2024: $1,432,313Expenses 2024: $1,019,200Net Income 2024: $413,1132024

Highlighted filing

2024

Revenue$1,432,313
Expenses$1,019,200
Net Income$413,113

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.50$0.04$2.45$1.43$1.02$0.41
2023Detailed filing. Detailed filing data is available for this year.$2.08$0.03$2.04$1.06$1.04$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.57$0.55$2.02$1.15$1.00$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.60$1.87$1.47$0.97$0.50
2020Detailed filing. Detailed filing data is available for this year.$2.16$0.79$1.37$0.77$0.96$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.26$0.71$1.55$1.36$1.23$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.16$0.74$1.41$1.41$1.25$0.17
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.77$1.25$1.48$1.29$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.88$0.81$1.06$1.65$1.52$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.03$0.94$1.89$1.60$0.29
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.05$0.64$1.09$0.90$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.45$0.29$0.26$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.03$0.42$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.02$0.42$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.02$0.37$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.1
Gross Receipts
$1,435,196
Mission and Program Overview

Mission

L&m products, inc. Seeks to expand resources for adults with developmental disabilities by offering a comprehensive array of services intended to promote independence, self sufficiency and involvement in life for individuals with disabilities.

The mission of l&m products is to expand resources for individuals with disabilities to promote independence, self-sufficiency and involvement in community life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$562,277$994,177▲ $431,900
Land, Buildings, and Equipment, Net$938,066$911,130▼ $26,936
Cash and Non-Interest-Bearing Accounts$530,952$284,045▼ $246,907
Investments in Publicly Traded Securities-$153,166-
Accounts Receivable$30,751$85,395▲ $54,644
Prepaid Expenses and Deferred Charges$7,527$9,528▲ $2,001
Pledges and Grants Receivable$1,952$0▼ $1,952
Total Assets$2,075,899$2,498,878▲ $422,979
Other Assets Total$4,374$61,437▲ $57,063
Liabilities
Accounts Payable and Accrued Expenses$34,878$44,742▲ $9,864
Total Liabilities$34,878$44,742▲ $9,864
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,036,932$2,448,549▲ $411,617
Net Assets With Donor Restrictions$4,089$5,587▲ $1,498
Total Net Assets Fund Balance$2,041,021$2,454,136▲ $413,115
Total Liabilities and Net Assets / Fund Balance$2,075,899$2,498,878▲ $422,979

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$637,524$41,399$678,923
Other Land Buildings$121,328$196,332$317,660
Equipment$38,768$115,953$154,721
Land$113,510-$113,510
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cindy KaufmanExecutive DirectorFT$70,783$19,692$90,475
Christine ArmstrongDirector of OperationsFT$75,692$4,145$79,837

Board Members and Trustees

NameTitle
David SizemorePresident
Gary WagnerVice President
Diana HoldermanTrustee
Mary NeavinTrustee
Scot WilkenTrustee
Larry EnglertPast Treasurer
Twila HunterSectretary
Revenue and Support

Revenue Composition

Contributions and Grants
$9,163
Program Service Revenue
$1,370,593
Investment Income
$46,955
Other Revenue
$5,602
All Other Contributions
$5,337
Change in Net Assets
$413,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$724,514
Other Expenses$294,686
Total Fundraising Expense$5,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$428,856$12,696$492$442,044
Current Officers, Directors, Trustees, and Key Employees$73,237$69,576$3,662$146,475
Depreciation Depletion$88,272$1,970-$90,242
Other Employee Benefits$65,607$23,439$633$89,679
Payroll Taxes$39,369$6,620$327$46,316
Insurance$27,407$3,837-$31,244
Fees for Services Other-$24,503-$24,503
Other Expenses$15,508$5,191-$20,699
Occupancy$15,015$2,650-$17,665
Fees for Services Accounting-$13,500-$13,500
Conferences and Meetings$1,761$196-$1,957
Advertising$1,419$473-$1,892
Total Functional Expenses$842,531$171,555$5,114$1,019,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,600
Fundraising Direct Expenses$2,683
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is presented to the organization's governing body for approval, after the board has approved, the form is then filed.

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

Board members are required to sign a conflict ot interest form annually.

Form 990, Part VI, Section B, Line 15

The organization utilizes a salary survey completed periodically by similar agencies statewide to determine comparable salaries for similar positions.

Form 990, Part VI, Section C, Line 19

Policies and financial statements are presented at monthly board of directors meetings. The organization also makes annual reports available upon request.

Filing and Contact Details

Filer

Filer Name
L & M Products Inc
EIN
31-0825168
Phone
9374567141
Address
1308 NORTH MAPLE ST, EATON, OH 45320

Signing Officer

Name
David Sizemore
Title
President
Phone
9374567141
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Sizemore
Formed
1973
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
31
Volunteers
7

Preparer

Firm
Brady Ware & Schoenfeld Inc
Address
2206 CHESTER BLVD, RICHMOND, IN 47374
Preparer
Tracy a Haines CPA
Phone
7659660531
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING 2.

Financial Statement Notes

PART X, LINE 2:

Accounting standards require the evaluation of tax positions taken, or expected to be taken, in the course of preparing the organization's tax returns, to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. This statement provides that a tax benefit from an uncertain tax position may be recognized in the financial statements only when it is "more-likely-than-not" the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Based on its review, management does not believe the organization has taken any material uncertain tax positions, including any position that would place the organization's exempt status in jeopardy, as of december 31, 2024.

Raw XML AppendixShowing 400 of 449 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt034878
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt044742
IRS990/AccountsReceivableGrp/BOYAmt030751
IRS990/AccountsReceivableGrp/EOYAmt085395
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF L&M PRODUCTS IS TO EXPAND RESOURCES FOR INDIVIDUALS WITH DISABILITIES TO PROMOTE INDEPENDENCE, SELF-SUFFICIENCY AND INVOLVEMENT IN COMMUNITY LIFE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0473
IRS990/AdvertisingGrp/ProgramServicesAmt01419
IRS990/AdvertisingGrp/TotalAmt01892
IRS990/AllOtherContributionsAmt05337
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CINDY KAUFMAN
IRS990/BooksInCareOfDetail/PhoneNum09374567141
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01308 N MAPLE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0EATON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045320
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0530952
IRS990/CashNonInterestBearingGrp/EOYAmt0284045
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt03662
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt069576
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt073237
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0146475
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0196
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01761
IRS990/ConferencesMeetingsGrp/TotalAmt01957
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt09163
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt046955
IRS990/CYOtherExpensesAmt0294686
IRS990/CYOtherRevenueAmt05602
IRS990/CYProgramServiceRevenueAmt01370593
IRS990/CYRevenuesLessExpensesAmt0413113
IRS990/CYSalariesCompEmpBnftPaidAmt0724514
IRS990/CYTotalExpensesAmt01019200
IRS990/CYTotalFundraisingExpenseAmt05114
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01432313
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01970
IRS990/DepreciationDepletionGrp/ProgramServicesAmt088272
IRS990/DepreciationDepletionGrp/TotalAmt090242
IRS990/Desc0GROUP EMPLOYMENT PROGRAMS: L&M PRODUCTS, INC. EMPLOYMENT FIRST PROGRAM OFFERS EMPLOYMENT AND TRAINING OPPORTUNITIES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. THE COMPANY WORKS WITH LOCAL BUSINESSES TO PROVIDE CONTRACT WORK FOR INDIVIDUALS ENROLLED IN THE PROGRAM. THIS EXPERIENCE CAN INCLUDE WORKING IN CUSTOMER FACILITIES OR EXPLORING THE COMMUNITY TO INCREASE WORK AND SOFT SKILLS WITH THE ULTIMATE GOAL OF WORKING IN COMPETITIVE EMPLOYMENT. APPROXIMATELY 8 INDIVIDUALS ARE IN EMPLOYMENT FIRST PROGRAMS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt04089
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt05587
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt084307
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt0349
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013500
IRS990/FeesForServicesAccountingGrp/TotalAmt013500
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt024503
IRS990/FeesForServicesOtherGrp/TotalAmt024503
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt719692
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt84145
IRS990/Form990PartVIISectionAGrp/PersonNm0MARY NEAVIN
IRS990/Form990PartVIISectionAGrp/PersonNm1TWILA HUNTER
IRS990/Form990PartVIISectionAGrp/PersonNm2GARY WAGNER
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID SIZEMORE
IRS990/Form990PartVIISectionAGrp/PersonNm4LARRY ENGLERT
IRS990/Form990PartVIISectionAGrp/PersonNm5SCOT WILKEN
IRS990/Form990PartVIISectionAGrp/PersonNm6DIANA HOLDERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7CINDY KAUFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8CHRISTINE ARMSTRONG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt770783
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt875692
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECTRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR OF OPERATIONS
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt02683
IRS990/FundraisingGrossIncomeAmt07600
IRS990/GainOrLossGrp/OtherAmt01800
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt03477
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02000
IRS990/GrossReceiptsAmt01435196
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03837
IRS990/InsuranceGrp/ProgramServicesAmt027407
IRS990/InsuranceGrp/TotalAmt031244
IRS990/InvestmentIncomeGrp/ExclusionAmt045155
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt045155
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0153166
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0353684
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0938066
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0911130
IRS990/LandBldgEquipCostOrOtherBssAmt01264814
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0200
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF L&M PRODUCTS IS TO EXPAND RESOURCES FOR INDIVIDUALS WITH DISABILITIES TO PROMOTE INDEPENDENCE, SELF-SUFFICIENCY AND INVOLVEMENT IN COMMUNITY LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02041021
IRS990/NetAssetsOrFundBalancesEOYAmt02454136
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01800
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01800
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt04917
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04917
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02036932
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02448549
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02650
IRS990/OccupancyGrp/ProgramServicesAmt015015
IRS990/OccupancyGrp/TotalAmt017665
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04374
IRS990/OtherAssetsTotalGrp/EOYAmt061437
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0633
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023439
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt065607
IRS990/OtherEmployeeBenefitsGrp/TotalAmt089679
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2GASOLINE AND MILEAGE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04784
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12120
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25191
IRS990/OtherExpensesGrp/ProgramServicesAmt036161
IRS990/OtherExpensesGrp/ProgramServicesAmt127689
IRS990/OtherExpensesGrp/ProgramServicesAmt222230
IRS990/OtherExpensesGrp/ProgramServicesAmt315508
IRS990/OtherExpensesGrp/TotalAmt040945
IRS990/OtherExpensesGrp/TotalAmt129809
IRS990/OtherExpensesGrp/TotalAmt222230
IRS990/OtherExpensesGrp/TotalAmt320699
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0685
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0685
IRS990/OtherRevenueTotalAmt0685
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0492
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012696
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0428856
IRS990/OtherSalariesAndWagesGrp/TotalAmt0442044
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0327
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06620
IRS990/PayrollTaxesGrp/ProgramServicesAmt039369
IRS990/PayrollTaxesGrp/TotalAmt046316
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01952
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07527
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09528
IRS990/PrincipalOfficerNm0DAVID SIZEMORE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1310000
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/Desc0ADULT DAY SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc1GROUP EMPLOYMENT
IRS990/ProgramServiceRevenueGrp/Desc2COMMUNITY EMPLOYMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01248392
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1112004
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01248392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1112004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210197
IRS990/ProgSrvcAccomActy2Grp/Desc0ADULT DAY SERVICE: THE ADULT DAY SERVICE PROGRAM ASSISTS INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES IN CHOOSING THE KIND OF LIFE HE OR SHE CHOOSES. INDIVIDUAL-DRIVEN OUTINGS ARE OFFERED THROUGHOUT THE DAY TO PROVIDE INDIVIDUALS THE OPPORTUNITY TO BE INVOLVED IN THEIR COMMUNITY, INCLUDING READING GROUPS, VOLUNTEERISM, ADVOCACY MEETINGS AND OTHER RECREATIONAL OUTINGS. THROUGH THESE EXPERIENCES, INDIVIDUALS IMPROVE INDEPENDENCE THROUGH LIFE SKILLS, SOCIAL SKILLS AND COMMUNITY CONNECTIONS. DURING TIME SPENT AT THE FACILITY, INDIVIDUALS ARE OFFERED ACCESS TO ARTS AND CRAFTS, COOKING CLASSES, GARDENING AND OUTDOOR RECREATION. SERVED APPROXIMATELY 55 INDIVIDUALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0753934
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01249077
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY EMPLOYMENT: THE ORGANIZATION PARTICIPATES IN THE EMPLOYMENT FIRST STATE INITIATIVE TO PROVIDE TRAINING AND OPPORTUNITIES FOR INDIVIDUALS WHO DESIRE WORK WITHIN THE COMMUNITY. SERVICES FOCUS ON TRANSITIONING INDIVIDUALS ON THE PATH TO EMPLOYMENT FROM CONTRACT WORKSITES TO INDEPENDENT COMMUNITY EMPLOYMENT. THE PROGRAM OFFERS INDIVIDUALIZED SUPPORTS THROUGH THE DISCOVERY PROCESS, CAREER EXPLORATION, PLANNING, JOB DEVELOPMENT AND JOB COACHING. APPROXIMATELY 7 INDIVIDUALS SERVED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04290
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt010197
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt088392
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-82885
IRS990/PYOtherExpensesAmt0295976
IRS990/PYOtherRevenueAmt07342
IRS990/PYProgramServiceRevenueAmt01051533
IRS990/PYRevenuesLessExpensesAmt024561
IRS990/PYSalariesCompEmpBnftPaidAmt0743845
IRS990/PYTotalExpensesAmt01039821
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01064382
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0413113
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0112004
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0562277
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0994177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt09163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt088392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0138831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0615808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05771
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0857965
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt045155
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017802
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019104
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019704
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt027102
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0128867
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04845192
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83620
IRS990ScheduleA/PublicSupportPY170Pct00.84030
IRS990ScheduleA/PublicSupportTotal170Amt0857965
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt09163
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt088392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0138831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0615808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05771
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0857965
IRS990ScheduleA/TotalSupportAmt01026031
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt011076
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt013744
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt014379
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt039199
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0637524
IRS990ScheduleD/BuildingsGrp/DepreciationAmt041399
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0678923
IRS990ScheduleD/EquipmentGrp/BookValueAmt038768
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0115953
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0154721
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0113510
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0113510
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0121328
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0196332
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0317660
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ORGANIZATION'S EXEMPT STATUS IN JEOPARDY, AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0911130
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED TO THE ORGANIZATION'S GOVERNING BODY FOR APPROVAL, AFTER THE BOARD HAS APPROVED, THE FORM IS THEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OT INTEREST FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION UTILIZES A SALARY SURVEY COMPLETED PERIODICALLY BY SIMILAR AGENCIES STATEWIDE TO DETERMINE COMPARABLE SALARIES FOR SIMILAR POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICIES AND FINANCIAL STATEMENTS ARE PRESENTED AT MONTHLY BOARD OF DIRECTORS MEETINGS. THE ORGANIZATION ALSO MAKES ANNUAL REPORTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02075899
IRS990/TotalAssetsEOYAmt02498878
IRS990/TotalAssetsGrp/BOYAmt02075899
IRS990/TotalAssetsGrp/EOYAmt02498878
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09163
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05114
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171555
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0842531
IRS990/TotalFunctionalExpensesGrp/TotalAmt01019200
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034878
IRS990/TotalLiabilitiesEOYAmt044742
IRS990/TotalLiabilitiesGrp/BOYAmt034878
IRS990/TotalLiabilitiesGrp/EOYAmt044742
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02041021
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02454136
IRS990/TotalOtherCompensationAmt023837
IRS990/TotalProgramServiceExpensesAmt0842531
IRS990/TotalProgramServiceRevenueAmt01370593
IRS990/TotalReportableCompFromOrgAmt0146475

Document Assets

No mirrored PDF or thumbnail assets are attached yet.