Comfort Cushion Products, Inc.

Comfort Cushion Products, Inc., a for-profit Subchapter S corporation based in Port St. Lucie, Florida, manufactures specialized protective equipment and padding solutions for military and defense applications as a prime contractor across full-and-open federal procurements, with no set-asides applied to the majority of recent awards. The vendor operates two manufacturing facilities—primary headquarters in Port St. Lucie and an operations center in Scappoose, Oregon—and serves as a small business supplier with 312 federal prime awards spanning the past eleven years.

Comfort Cushion's capability footprint is deeply specialized in military protective gear. The vendor manufactures helmet liners (standard, flyer's, and Zeta III variants), flyer's earpads, ear cushions, microphone covers, and anti-vibration seat cushions for aviation and ground personnel across Army, Navy, and Air Force platforms. Representative prime awards include a $760,500 firm-fixed-price purchase order from Naval Facilities Engineering Command (NAVFAC) in September 2022 for 3,300 H-60 helicopter anti-vibration seat cushions compliant with NAVAIR Instruction 00-80T-123; a $216,000 Total Small Business set-aside from DLA Troop Support Clothing and Textiles in November 2021 for 1,800 sets of flyer's earpads; a $168,075 Total Small Business set-aside from DLA Clothing and Textiles in May 2023 for flyer's earpad sets; and a $24,693 Total Small Business set-aside from the Department of the Army in September 2023 for 250 Zeta III helmet liners of various sizes. The vendor also holds a subcontract role with Atlantic Diving Supply, Inc., performing helmet upgrade work for HGU56 comfort cushion configurations as of December 2024.

Customer concentration is extreme and non-diversified. The Defense Logistics Agency Troop Support Clothing and Textiles division accounts for 226 awards (73% of the total prime portfolio) with $2.6 million in combined potential value, followed by DLA Land and Maritime with 44 awards ($542 thousand). When ranked by potential value, the profile shifts marginally: DLA Troop Support Clothing and Textiles remains dominant at $2.6 million, but the Department of the Army Forces Command anchors a single high-value commitment at $1 million (two awards), and NAVFAC's single $761 thousand award for helicopter seat cushions becomes the third-largest customer by dollars. Together, the top five customer agencies by potential value account for 87% of all combined dollars, representing an acute concentration risk typical of single-product suppliers in specialized defense logistics channels. Comfort Cushion serves 28 distinct federal agencies in total, but meaningful volume concentrates almost entirely within DLA.

The vendor places task orders against five parent vehicles, all Indefinite Delivery Contracts with DLA. The primary vehicle is SPE1C117D5016, supporting 26 task orders ($110 thousand combined potential value); SPE1C116D5015 carries 23 task orders ($143 thousand); SPE1C119D5025 holds 21 task orders ($53 thousand); SPE1C119D5037 accounts for 2 task orders ($6 thousand); and Special Operations Equipment - Tailored Logistics Support carries 1 task order. These vehicles represent Comfort Cushion's sole current contracting pathway into federal procurement.

Activity has declined sharply over the past four years. Awards per year dropped from 53 in 2022 to 32 in 2023, 22 in 2024, 20 in 2025, and only 7 through March 2026—a 74% volume contraction since 2022. The vendor has realized $3.8 million in cumulative obligation against a potential value of $5.8 million (65% realization), indicating moderate payment performance. Recompete exposure concentrates within the aging parent IDCs, which are the sole pipeline for renewal activity given the full reliance on DLA task-order vehicles.

The vendor's category footprint reflects extreme specialization. The top NAICS codes are Surgical Appliance and Supplies Manufacturing (156 awards), All Other Miscellaneous Manufacturing (35 awards), and Cut and Sew Apparel Contractors (29 awards). The top PSC codes are Specialized Flight Clothing and Accessories (189 awards), Clothing Special Purpose (58 awards), and Headsets, Handsets, Microphones and Speakers (43 awards). This concentration in PSC 4220 (Specialized Flight Clothing) and related codes locks Comfort Cushion into a narrow customer base and procurement methodology with limited elasticity for growth outside DLA's recurring demand pattern.