Lightning was a specification before it was software. Lightning Labs is one of the teams that turned it into a daemon people could run.
The company is Lightning Labs, Inc., incorporated in Delaware in 2016 and filing from Palo Alto, California. Its 2018 Form D lists Elizabeth Stark and Olaoluwa Osuntokun as executive officers and directors. The company's own team page gives Stark as CEO and co-founder, and Osuntokun as CTO and co-founder.
Keep the company and the software apart, because they are not the same thing. The
Lightning Network Daemon, lnd, is an MIT-licensed Go implementation of the Lightning
protocol, developed in the open at github.com/lightningnetwork/lnd, and the repository
dates from January 2016. Lightning Labs describes it as its own node implementation and
employs much of the team that maintains it, but the licence lets anyone fork it, run it,
or build a business on it without asking. lnd conforms to the BOLT specifications, which
is the reason a channel opened by an lnd node works with Core Lightning, with Eclair,
and with anything else that follows the same documents.
The rest of the product line addresses the problem every routing node runs into, which is liquidity. Loop moves funds into and out of channels using non-custodial Bitcoin contracts, so a channel can stay open instead of being closed and reopened. Pool is a marketplace matching operators who need inbound capacity against people willing to commit capital. Neutrino is a light client specification that lets a non-custodial wallet verify transactions without downloading the whole chain, which is what makes a phone wallet possible at all. Taproot Assets is a protocol for issuing assets on Bitcoin that can then be sent over Lightning.
The change is narrower than it sounds and more important than it looks: Lightning has more than one interoperable implementation, and the specification is what they agree on rather than any one company's code.