Nonprofit · EIN 31-0825168
L & M PRODUCTS INC
Tax-exempt · EATON, OH 45320
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,321,971 | $1,150,725 | $171,246 | $2,655,114 | $29,733 | $2,625,381 |
| December 31, 2024 | 990 | $1,432,313 | $1,019,200 | $413,113 | $2,498,878 | $44,742 | $2,454,136 |
| December 31, 2023 | 990 | $1,064,382 | $1,039,821 | $24,561 | $2,075,899 | $34,878 | $2,041,021 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $836
- Program service revenue
- $1,258,473
- Investment income
- $57,768
- Net gain from sales of assets
- $3,436
- Net income from fundraising events
- $4,753
- Other revenue
- $4,894
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $160,639
- Other salaries and wages
- $504,047
- Salaries, compensation and benefits (total)
- $829,585
- Professional fundraising fees
- $0
- Accounting fees
- $9,300
- Occupancy
- $20,493
- Depreciation
- $96,929
- Program services (functional)
- $956,548
- Management and general (functional)
- $187,950
- Fundraising (functional)
- $6,227
Balance sheet and other
- Total assets, start of year
- $2,498,878
- Total assets, end of year
- $2,655,114
- Total liabilities, end of year
- $29,733
- Net assets, end of year
- $2,625,381
- Land, buildings and equipment
- $1,015,606
- Publicly traded securities
- $158,685
- Net assets without donor restrictions
- $2,619,794
- Net assets with donor restrictions
- $5,587
- Gross receipts
- $1,333,302
- Employees
- 34
- Volunteers
- 7
- Year formed
- 1973
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CINDY KAUFMAN | EXECUTIVE DIRECTOR Officer | 40 | $77,231 | $27,412 |
| CHRISTINE ARMSTRONG | DIRECTOR OF OPERATIONS Officer | 40 | $83,408 | $3,593 |
| MARY NEAVIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TWILA HUNTER | SECTRETARY Trustee or director, Officer | 1 | $0 | $0 |
| GARY WAGNER | PAST VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVID SIZEMORE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| SCOT WILKEN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DIANA HOLDERMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEPHANIE HURD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CINDY KAUFMAN | EXECUTIVE DIRECTOR Officer | 40 | $70,783 | $19,692 |
| CHRISTINE ARMSTRONG | DIRECTOR OF OPERATIONS Officer | 40 | $75,692 | $4,145 |
| MARY NEAVIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TWILA HUNTER | SECTRETARY Trustee or director, Officer | 1 | $0 | $0 |
| GARY WAGNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVID SIZEMORE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LARRY ENGLERT | PAST TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOT WILKEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DIANA HOLDERMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CINDY KAUFMAN | EXECUTIVE DIRECTOR Officer | 40 | $65,340 | $18,186 |
| CHRISTINE ARMSTRONG | DIRECTOR OF OPERATIONS Officer | 40 | $69,849 | $2,692 |
| MARY NEAVIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TWILA HUNTER | SECTRETARY Trustee or director, Officer | 1 | $0 | $0 |
| GARY WAGNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVE WEBER | PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| TODD DARR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID SIZEMORE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LARRY ENGLERT | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOT WILKEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DIANA HOLDERMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1308 N MAPLE ST, EATON, OH 45320-1127
- Principal officer (990 for 2025)
- DAVID SIZEMORE, 1308 NORTH MAPLE ST, EATON, OH 45320
- Signed the 990
- DAVID SIZEMORE, PRESIDENT
- Phone
- (937) 456-7141
- Website
- WWW.LMPRODUCTS.ORG
- Return prepared by
- BRADY WARE & SCHOENFELD INC
Mission
THE MISSION OF L&M PRODUCTS IS TO EXPAND RESOURCES FOR INDIVIDUALS WITH DISABILITIES TO PROMOTE INDEPENDENCE, SELF-SUFFICIENCY AND INVOLVEMENT IN COMMUNITY LIFE.
Program accomplishments
- GROUP 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 9 INDIVIDUALS ARE IN EMPLOYMENT FIRST PROGRAMS.Expenses $68,140 · revenue $87,106
- ADULT 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.Expenses $886,417 · revenue $1,167,538
- COMMUNITY 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.Expenses $1,991 · revenue $3,970
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0825168
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,655,114
- Income (IRS master file)
- $1,333,302
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,321,971 | $1,150,725 | $2,655,114 | XML |
| 990 | December 2024 | $1,432,313 | $1,019,200 | $2,498,878 | XML |
| 990 | December 2023 | $1,064,382 | $1,039,821 | $2,075,899 | XML |
| 990 | December 2022 | $1,148,761 | $998,961 | $2,567,997 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0825168).
Questions about L & M PRODUCTS INC
- What is the EIN of L & M PRODUCTS INC?
- The employer identification number (EIN) of L & M PRODUCTS INC is 31-0825168.
- Is L & M PRODUCTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to L & M PRODUCTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does L & M PRODUCTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of L & M PRODUCTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did L & M PRODUCTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of L & M PRODUCTS INC?
- The 990 for the year ended December 31, 2025 names DAVID SIZEMORE.
- Who are the officers and directors of L & M PRODUCTS INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $77,231 (CINDY KAUFMAN, EXECUTIVE DIRECTOR).
- How much revenue does L & M PRODUCTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,321,971, expenses of $1,150,725 and total assets of $2,655,114 at year end.
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