L & M PRODUCTS INC (EIN 310825168) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

DAVID SIZEMORE

Phone

9374567141

Tax Period

2025-01-01 to 2025-12-31

L & M PRODUCTS INC, founded in 1973, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. Expenses of $1.2M left a modest 13% surplus.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $836

Program Service Revenue $1,258,473

Investment Income $57,768

Other Revenue $4,894

TOTAL REVENUE $1,321,971

Expense Breakdown

Grants Paid $0

Salaries & Benefits $829,585

Fundraising Expenses $6,227

Program Expenses $956,548

Other Expenses $321,140

TOTAL EXPENSES $1,150,725

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,321,971	$1,432,313	-0.1%
Expenses	$1,150,725	$1,019,200	+0.1%
Net Income	$171,246	$413,113	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$191,644

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY NEAVIN	TRUSTEE	1.00	Director	$0	$0	$0
TWILA HUNTER	SECTRETARY	1.00	Officer Director	$0	$0	$0
GARY WAGNER	PAST VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DAVID SIZEMORE	PRESIDENT	1.00	Officer Director	$0	$0	$0
SCOT WILKEN	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DIANA HOLDERMAN	TRUSTEE	1.00	Director	$0	$0	$0
STEPHANIE HURD	TREASURER	1.00	Officer Director	$0	$0	$0
CINDY KAUFMAN	EXECUTIVE DIRECTOR	40.00	Officer	$77,231	$27,412	$104,643
CHRISTINE ARMSTRONG	DIRECTOR OF OPERATIONS	40.00	Officer	$83,408	$3,593	$87,001

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,321,971	$1,150,725	$2,655,114	$171,246
2024	$1,432,313	$1,019,200	$2,498,878	$413,113
2023	$1,064,382	$1,039,821	$2,075,899	$24,561
2022	$1,148,761	$998,961	$2,567,997	$149,800
2021	$1,469,506	$968,818	$2,465,584	$500,688
2020	$774,992	$961,223	$2,157,116	$-186,231
2019	$1,363,794	$1,225,426	$2,262,156	$138,368
2018	$1,414,960	$1,246,267	$2,157,689	$168,693

L & M PRODUCTS INC