Who Makes It?

The same company owns Bemis and Church, right? So do they both make the EL270 toilet seat (fits Amer Std Ellisse toilet) and compete with one another? Is one company more upscale than the other? If I were guessing, I'd say there is only one EL270 seat, no matter whose name appears on it.

suspect they are 1 and the same

I bought a Church seat to fit a Case 1000. The seat came with a Beamis logo on it. I suspect they are just one company at this point, but I'm just drawing the conclusion based on the product I bought.

Just called Bemis--confirmed. All the EL270 seats are the same and all are made in Sheboygen, no matter whose name appears on it.