Civic Intelligence

Nez Perce Farmers County Mutual Fire

EIN 82-0191555 • 501(c)15 • Kendrick, ID

Profile

Nez perce farmers county mutual fire insurance company is currently the only mutual insurance company in idaho. The organization provides wind, hail, fire, theft, and vadalism insurance policies to their members at an affordable cost. The organization is owned by its policy holders (members) who all reside in rural idaho and are located in the counties of clearwater, idaho, latah, lewis, and nez perce.

PO Box 140Kendrick, ID 83537

www.npfcminsurance.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

7th percentile

-278%

Higher net margin than 7% of similar nonprofits.

<$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$38,700

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 149.5% of source-year revenue.

<$500k nonprofits • Source year 2025

Asset Growth

26th percentile

-31%

Faster asset growth than 26% of similar nonprofits.

<$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-86%

Faster revenue growth than 9% of similar nonprofits.

<$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$298,810

Down $50,580 (-14%) from 2023

Liabilities

Down

$19,883

Down $26,718 (-57%) from 2023

Net Assets

Down

$278,927

Down $23,862 (-7.9%) from 2023

Revenue

Up

$180,743

Up $25,936 (+17%) from 2023

Expenses

Up

$204,605

Up $61,115 (+43%) from 2023

Net Income

Down

-$23,862

Down $35,179 (-311%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $617,959Liabilities 2011: $39,207Net Assets 2011: $578,7522011Assets 2012: $585,379Liabilities 2012: $60,643Net Assets 2012: $524,7362012Assets 2013: $523,568Liabilities 2013: $58,057Net Assets 2013: $465,5112013Assets 2014: $503,241Liabilities 2014: $37,829Net Assets 2014: $465,4122014Assets 2015: $422,333Liabilities 2015: $35,911Net Assets 2015: $386,4222015Assets 2016: $402,652Liabilities 2016: $35,275Net Assets 2016: $367,3772016Assets 2017: $410,298Liabilities 2017: $33,326Net Assets 2017: $376,9722017Assets 2018: $397,891Liabilities 2018: $44,882Net Assets 2018: $353,0092018Assets 2019: $396,314Liabilities 2019: $73,539Net Assets 2019: $322,7752019Assets 2020: $348,887Liabilities 2020: $74,220Net Assets 2020: $274,6672020Assets 2021: $354,081Liabilities 2021: $59,546Net Assets 2021: $294,5352021Assets 2022: $355,496Liabilities 2022: $64,024Net Assets 2022: $291,4722022Assets 2023: $349,390Liabilities 2023: $46,601Net Assets 2023: $302,7892023Assets 2024: $298,810Liabilities 2024: $19,883Net Assets 2024: $278,9272024

Highlighted filing

2024

Assets$298,810
Liabilities$19,883
Net Assets$278,927

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $149,580Expenses 2011: $176,399Net Income 2011: -$26,8192011Revenue 2012: $138,278Expenses 2012: $170,859Net Income 2012: -$32,5812012Revenue 2013: $135,862Expenses 2013: $197,673Net Income 2013: -$61,8112013Revenue 2014: $140,052Expenses 2014: $160,379Net Income 2014: -$20,3272014Revenue 2015: $133,296Expenses 2015: $214,204Net Income 2015: -$80,9082015Revenue 2016: $121,721Expenses 2016: $141,401Net Income 2016: -$19,6802016Revenue 2017: $117,875Expenses 2017: $110,229Net Income 2017: $7,6462017Revenue 2018: $154,000Expenses 2018: $166,407Net Income 2018: -$12,4072018Revenue 2019: $137,594Expenses 2019: $137,871Net Income 2019: -$2772019Revenue 2020: $134,956Expenses 2020: $148,063Net Income 2020: -$13,1072020Revenue 2021: $162,963Expenses 2021: $143,095Net Income 2021: $19,8682021Revenue 2022: $134,296Expenses 2022: $137,359Net Income 2022: -$3,0632022Revenue 2023: $154,807Expenses 2023: $143,490Net Income 2023: $11,3172023Revenue 2024: $180,743Expenses 2024: $204,605Net Income 2024: -$23,8622024

Highlighted filing

2024

Revenue$180,743
Expenses$204,605
Net Income-$23,862

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.99$0.20$2.79$1.81$2.05$0.24
2023Detailed filing. Detailed filing data is available for this year.$3.49$0.47$3.03$1.55$1.43$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.55$0.64$2.91$1.34$1.37$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.54$0.60$2.95$1.63$1.43$0.20
2020Detailed filing. Detailed filing data is available for this year.$3.49$0.74$2.75$1.35$1.48$0.13
2019Summary only. Only limited summary data is available for this year.$3.96$0.74$3.23$1.38$1.38$0.00
2018Summary only. Only limited summary data is available for this year.$3.98$0.45$3.53$1.54$1.66$0.12
2017Summary only. Only limited summary data is available for this year.$4.10$0.33$3.77$1.18$1.10$0.08
2016Summary only. Only limited summary data is available for this year.$4.03$0.35$3.67$1.22$1.41$0.20
2015Summary only. Only limited summary data is available for this year.$4.22$0.36$3.86$1.33$2.14$0.81
2014Summary only. Only limited summary data is available for this year.$5.03$0.38$4.65$1.40$1.60$0.20
2013Summary only. Only limited summary data is available for this year.$5.24$0.58$4.66$1.36$1.98$0.62
2012Summary only. Only limited summary data is available for this year.$5.85$0.61$5.25$1.38$1.71$0.33
2011Summary only. Only limited summary data is available for this year.$6.18$0.39$5.79$1.50$1.76$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 31, 2025
Return Version
2024v5.1
Gross Receipts
$180,743
Mission and Program Overview

Mission

Nez perce farmers county mutual fire insurance company is currently the only mutual insurance company in idaho. The organization provides wind, hail, fire, theft, and vadalism insurance policies to their members at an affordable cost. The organization is owned by its policy holders (members) who all reside in rural idaho and are located in the counties of clearwater, idaho, latah, lewis, and nez perce.

Program Services

DescriptionGrantsExpenses
DURING THE YEAR, NEZ PERCE FARMERS COUNTY MUTUAL FIRE INSURANCE COMPANY WROTE AND RENEWED $19,282,558 IN INSURANCE POLICIES FOR ITS MEMBERS. THERE WERE NO NET LOSS CLAIMS DURING THE YEAR. AT YEAR END, THE ORGANIZATION HAD $18,989,133 OF POLICIES IN FORCE TO BENEFIT ITS MEMBERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTINA H KOSCHSMEIERTreasurerPT$41,490-$41,490
DENEAN E SCHMIDTDirectorPT$6,413-$6,413
DENNIS D BURGESSPresident-$2,414-$2,414
KATHLEEN UPTMORDirector-$1,448-$1,448
NORMA D WEMHOFFDirector-$608-$608
JUDY M WHITEDirector-$431-$431
LAWRENCE H WEMHOFFVice PresidentPT$408-$408
YVONNE J WHITEDirector-$401-$401
CORNELIA M BURGESSDirector-$240-$240
DALE A BARGERDirector-$75-$75
PAMELA J STAMPERDirector-$52-$52
CRISTINA BALESDirector-$38-$38
KIM D WEMHOFFDirector-$38-$38
ERNEST F SCHULTZDirector-$20-$20
Filing and Contact Details

Filer

Filer Name
Nez Perce Farmers County Mutual Fire
EIN
82-0191555
Phone
2082893901
Address
PO BOX 140, KENDRICK, ID 83537

Signing Officer

Name
Christina H Koschmeier
Title
Treasurer
Signed
2025-03-31
Discuss with paid preparer
Yes

Preparer

Firm
Lohman Accounting Pllc
Address
1630 23RD AVE SUITE 101, LEWISTON, ID 83501
Preparer
Andrea M Braden CPA
Phone
2087432200
Supplemental Narrative

Additional Explanations

Other Expenses.1007

Conferences, Conventions, and Meetings $540

Other Expenses.1012

Insurance $9284

Other Expenses.1

REINSURANCE CEDED $70641

Other Expenses.2

NET LOSS CLAIMS $28894

Other Expenses.3

LICENSES $16919

Other Expenses.4

Dues and subscriptions $6510

Other Expenses.5

Bank service charges $979

Other Assets.1

UNDEPOSITED FUNDS - Beginning $0 UNDEPOSITED FUNDS - Ending $323

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $14408 Accounts Payable and Accrued Expenses - Ending $19883

Total Liabilities.1003

Deferred Revenue - Beginning $32193 Deferred Revenue - Ending $0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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