Civic Intelligence

L & M Companies Employee Benefit Trust

EIN 46-7239612 • 501(c)9 • Raleigh, NC

Profile

The plan is a defined contribution health and welfare benefit plan established to provide specified health care, dental, disability, life and travel insurance benefits to eligible employees of l&m companies, inc., l&m farms, inc., l&m warehouse & packing, inc., l&m farms of colorado, llc, and l&m transportation services, inc.

PO Box 29522Raleigh, NC 27626

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

Higher debt load relative to assets than 72% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.03x

Higher debt load relative to revenue than 64% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-6.3%

Higher net margin than 22% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$9,090

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Asset Growth

9th percentile

-11%

Faster asset growth than 9% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-8.6%

Faster revenue growth than 23% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$1,338,603

Down $171,983 (-11%) from 2023

Liabilities

Flat

$82,000

Flat from 2023

Net Assets

Down

$1,256,603

Down $171,983 (-12%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin22nd percentile

Revenue

Down

$2,738,704

Down $256,587 (-8.6%) from 2023

Expenses

Up

$2,910,687

Up $101,574 (+3.6%) from 2023

Net Income

Down

-$171,983

Down $358,161 (-192%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$3.0M$2.0M$1.0M$0Assets 2013: $2,129,924Liabilities 2013: $715,626Net Assets 2013: $1,414,2982013Assets 2014: $1,191,738Liabilities 2014: $190,037Net Assets 2014: $1,001,7012014Assets 2015: $712,775Liabilities 2015: $0Net Assets 2015: $712,7752015Assets 2016: $1,071,125Liabilities 2016: $0Net Assets 2016: $1,071,1252016Assets 2017: $1,004,092Liabilities 2017: $0Net Assets 2017: $1,004,0922017Assets 2018: $794,763Liabilities 2018: $30,677Net Assets 2018: $764,0862018Assets 2019: $945,793Liabilities 2019: $30,535Net Assets 2019: $915,2582019Assets 2020: $1,351,091Liabilities 2020: $98,796Net Assets 2020: $1,252,2952020Assets 2021: $1,468,190Liabilities 2021: $81,658Net Assets 2021: $1,386,5322021Assets 2022: $1,328,694Liabilities 2022: $82,000Net Assets 2022: $1,246,6942022Assets 2023: $1,510,586Liabilities 2023: $82,000Net Assets 2023: $1,428,5862023Assets 2024: $1,338,603Liabilities 2024: $82,000Net Assets 2024: $1,256,6032024

Highlighted filing

2024

Assets$1,338,603
Liabilities$82,000
Net Assets$1,256,603
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $2,139,779Expenses 2013: $2,763,684Net Income 2013: -$623,9052013Revenue 2014: $2,037,100Expenses 2014: $2,449,697Net Income 2014: -$412,5972014Revenue 2015: $1,100Expenses 2015: $1,723Net Income 2015: -$6232015Revenue 2016: $1,958,838Expenses 2016: $2,091,496Net Income 2016: -$132,6582016Revenue 2017: $2,449,547Expenses 2017: $2,516,582Net Income 2017: -$67,0352017Revenue 2018: $2,044,864Expenses 2018: $2,836,955Net Income 2018: -$792,0912018Revenue 2019: $2,412,785Expenses 2019: $2,261,613Net Income 2019: $151,1722019Revenue 2020: $2,844,826Expenses 2020: $2,507,789Net Income 2020: $337,0372020Revenue 2021: $2,895,710Expenses 2021: $2,761,473Net Income 2021: $134,2372021Revenue 2022: $2,717,214Expenses 2022: $2,857,052Net Income 2022: -$139,8382022Revenue 2023: $2,995,291Expenses 2023: $2,809,113Net Income 2023: $186,1782023Revenue 2024: $2,738,704Expenses 2024: $2,910,687Net Income 2024: -$171,9832024

Highlighted filing

2024

Revenue$2,738,704
Expenses$2,910,687
Net Income-$171,983
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
$1,338,603
Liabilities
$82,000
Net assets
$1,256,603
Revenue
$2,738,704
Expenses
$2,910,687
Net income
-$171,983
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.08$1.26$2.74$2.91$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.08$1.43$3.00$2.81$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.08$1.25$2.72$2.86$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.08$1.39$2.90$2.76$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.10$1.25$2.84$2.51$0.34
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.03$0.92$2.41$2.26$0.15
2018Summary only. Only limited summary data is available for this year.$0.79$0.03$0.76$2.04$2.84$0.79
2017Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$2.45$2.52$0.07
2016Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$1.96$2.09$0.13
2015Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.19$1.00$2.04$2.45$0.41
2013Detailed filing. Detailed filing data is available for this year.$2.13$0.72$1.41$2.14$2.76$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$2,738,704
Mission and Program Overview

Mission

The plan is a defined contribution health and welfare benefit plan established to provide specified health care, dental, disability, life and travel insurance benefits to eligible employees of l&m companies, inc., l&m farms, inc., l&m warehouse & packing, inc., l&m farms of colorado, llc, and l&m transportation services, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,130,586$958,603▼ $171,983
Accounts Receivable$360,000$360,000→ $0
Cash and Non-Interest-Bearing Accounts$20,000$20,000→ $0
Total Assets$1,510,586$1,338,603▼ $171,983
Liabilities
Accounts Payable and Accrued Expenses$82,000$82,000→ $0
Total Liabilities$82,000$82,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,428,586$1,256,603▼ $171,983
Total Net Assets Fund Balance$1,428,586$1,256,603▼ $171,983
Total Liabilities and Net Assets / Fund Balance$1,510,586$1,338,603▼ $171,983
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
First Citizens BankTrustee$9,090$9,090
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,690,443
Investment Income
$48,261
Other Revenue
$0
Change in Net Assets
$-171,983

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,738,018
Total Revenue per Audited Statements
$2,738,018
Total Revenue per Form 990
$2,738,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,003
Salaries, Compensation, and Employee Benefits$9,090
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$2,848,594--$2,848,594
Fees for Services Accounting-$44,000-$44,000
Current Officers, Directors, Trustees, and Key Employees-$9,090-$9,090
All Other Expenses-$9,003-$9,003
Total Functional Expenses$2,848,594$62,093$0$2,910,687

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,910,687
Total Expenses per Audited Statements$2,910,687
Total Expenses per Form 990$2,910,687
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to participant payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A

“The organization has all management duties performed by a management company and there are no meetings to document.”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

“The organization has all management duties performed by a management company and there are no meetings to document.”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“The trustee reviews the 990 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
L & M Companies Employee Benefit Trust
EIN
46-7239612
Phone
9197162669
Address
PO BOX 29522, RALEIGH, NC 27626

Signing Officer

Name
Louis Valker
Title
Director
Phone
9197162669
Signed
2025-11-04

Organization Details

Principal Officer
Matt Dellasega
Formed
2013
Legal Domicile
Nc
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Ernst & Young US Llp
Address
2100 ONE PPG PLACE, PITTSBURG, PA 15222
Preparer
Kelly M Nelson
Phone
4126447800
Raw XML Appendix309 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt082000
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt082000
IRS990/AccountsReceivableGrp/BOYAmt0360000
IRS990/AccountsReceivableGrp/EOYAmt0360000
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PLAN IS A DEFINED CONTRIBUTION HEALTH AND WELFARE BENEFIT PLAN ESTABLISHED TO PROVIDE SPECIFIED HEALTH CARE, DENTAL, DISABILITY, LIFE AND TRAVEL INSURANCE BENEFITS TO ELIGIBLE EMPLOYEES OF L&M COMPANIES, INC., L&M FARMS, INC., L&M WAREHOUSE & PACKING, INC., L&M FARMS OF COLORADO, LLC, AND L&M TRANSPORTATION SERVICES, INC.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt09003
IRS990/AllOtherExpensesGrp/TotalAmt09003
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt02848594
IRS990/BenefitsToMembersGrp/TotalAmt02848594
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRST CITIZENS BANK
IRS990/BooksInCareOfDetail/PhoneNum09197162669
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08540 COLONNADE CENTER DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0RALEIGH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd027615
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt020000
IRS990/CashNonInterestBearingGrp/EOYAmt020000
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt09090
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt09090
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt02848594
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt048261
IRS990/CYOtherExpensesAmt053003
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02690443
IRS990/CYRevenuesLessExpensesAmt0-171983
IRS990/CYSalariesCompEmpBnftPaidAmt09090
IRS990/CYTotalExpensesAmt02910687
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02738704
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE SPECIFIED HEALTH CARE, DENTAL, DISABILITY, LIFE AND TRAVEL INSURANCE BENEFITS TO ELIGIBLE EMPLOYEES OF L&M COMPANIES, INC., L&M FARMS, INC., L&M WAREHOUSE & PACKING, INC., L&M FARMS OF COLORADO, LLC, AND L&M TRANSPORTATION SERVICES, INC. AND THEIR SPOUSE AND/OR COVERED DEPENDENT(S)
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt044000
IRS990/FeesForServicesAccountingGrp/TotalAmt044000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0FIRST CITIZENS BANK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt09090
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02738704
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt048261
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt048261
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE PLAN IS A DEFINED CONTRIBUTION HEALTH AND WELFARE BENEFIT PLAN ESTABLISHED TO PROVIDE SPECIFIED HEALTH CARE, DENTAL, DISABILITY, LIFE AND TRAVEL INSURANCE BENEFITS TO ELIGIBLE EMPLOYEES OF L&M COMPANIES, INC., L&M FARMS, INC., L&M WAREHOUSE & PACKING, INC., L&M FARMS OF COLORADO, LLC, AND L&M TRANSPORTATION SERVICES, INC.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01428586
IRS990/NetAssetsOrFundBalancesEOYAmt01256603
IRS990/NetUnrelatedBusTxblIncmAmt037878
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01428586
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01256603
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0FEDERAL TAX REFUND
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MATT DELLASEGA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PLAN CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02690443
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02690443
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt02714943
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt045636
IRS990/PYOtherExpensesAmt085500
IRS990/PYProgramServiceRevenueAmt02949655
IRS990/PYRevenuesLessExpensesAmt0186178
IRS990/PYSalariesCompEmpBnftPaidAmt08670
IRS990/PYTotalExpensesAmt02809113
IRS990/PYTotalRevenueAmt02995291
IRS990/ReconcilationRevenueExpnssAmt0-171983
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01130586
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0958603
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02910687
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CREDIT RISK DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to participant payable
IRS990ScheduleD/RevenueSubtotalAmt02738018
IRS990ScheduleD/TotalExpensesPerForm990Amt02910687
IRS990ScheduleD/TotalRevenuePerForm990Amt02738018
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02738018
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02910687
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ALL MANAGEMENT DUTIES PERFORMED BY A MANAGEMENT COMPANY AND THERE ARE NO MEETINGS TO DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ALL MANAGEMENT DUTIES PERFORMED BY A MANAGEMENT COMPANY AND THERE ARE NO MEETINGS TO DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEE REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0560811549
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1592349691
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN2562061842
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN3320397585
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN4561176619
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1S corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt2S corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt3S corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt4S corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd3CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd4NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PRODUCE MARKETER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1VEGETABLE FARMERS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2VEGETABLE PACKING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3PRODUCE PACKING/WAREHOUSE FACILITY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4TRANSPORTATON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0L&M COMPANIES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1L&M FARMS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2L&M WAREHOUSE & PACKING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3L & M FARMS OF COLORADO LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4L & M TRANSPORTATION SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt02925 HUNTLEIGH DRIVE SUITE 204
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt12925 HUNTLEIGH DRIVE SUITE 204
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt22925 HUNTLEIGH DRIVE SUITE 204
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt32925 HUNTLEIGH DRIVE SUITE 204
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt42925 HUNTLEIGH DRIVE SUITE 204
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0RALEIGH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1RALEIGH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm2RALEIGH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm3RALEIGH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm4RALEIGH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd2NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd3NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd4NC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd027604
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd127604
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd227604
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd327604
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd427604
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01510586
IRS990/TotalAssetsEOYAmt01338603
IRS990/TotalAssetsGrp/BOYAmt01510586
IRS990/TotalAssetsGrp/EOYAmt01338603
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02848594
IRS990/TotalFunctionalExpensesGrp/TotalAmt02910687
IRS990/TotalGrossUBIAmt048261
IRS990/TotalLiabilitiesBOYAmt082000
IRS990/TotalLiabilitiesEOYAmt082000
IRS990/TotalLiabilitiesGrp/BOYAmt082000
IRS990/TotalLiabilitiesGrp/EOYAmt082000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01428586
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01256603
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02690443
IRS990/TotalReportableCompFromOrgAmt09090
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02690443
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02738704
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt048261
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01510586
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01338603
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 29522
IRS990/USAddress/CityNm0RALEIGH
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027626
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS VALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09197162669
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0L & M COMPANIES EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0L&MC
ReturnHeader/Filer/EIN0467239612
ReturnHeader/Filer/PhoneNum09197162669
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 29522
ReturnHeader/Filer/USAddress/CityNm0RALEIGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027626
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0346565596
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02100 ONE PPG PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015222
ReturnHeader/PreparerPersonGrp/PhoneNum04126447800
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY M NELSON
ReturnHeader/ReturnTs02025-11-07T13:01:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.