Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
990EZ • Fiscal year 2024 • EIN 82-0191555
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 23.0% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Assets
Down$298,810
Down $50,580 (-14%) from 2023
Net Assets
Down$278,927
Down $23,862 (-7.9%) from 2023
Liabilities
Down$19,883
Down $26,718 (-57%) 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
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.
| Description | Grants | Expenses |
|---|---|---|
| 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. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHRISTINA H KOSCHSMEIER | Treasurer | PT | $41,490 | - | $41,490 |
| DENEAN E SCHMIDT | Director | PT | $6,413 | - | $6,413 |
| DENNIS D BURGESS | President | - | $2,414 | - | $2,414 |
| KATHLEEN UPTMOR | Director | - | $1,448 | - | $1,448 |
| NORMA D WEMHOFF | Director | - | $608 | - | $608 |
| JUDY M WHITE | Director | - | $431 | - | $431 |
| LAWRENCE H WEMHOFF | Vice President | PT | $408 | - | $408 |
| YVONNE J WHITE | Director | - | $401 | - | $401 |
| CORNELIA M BURGESS | Director | - | $240 | - | $240 |
| DALE A BARGER | Director | - | $75 | - | $75 |
| PAMELA J STAMPER | Director | - | $52 | - | $52 |
| CRISTINA BALES | Director | - | $38 | - | $38 |
| KIM D WEMHOFF | Director | - | $38 | - | $38 |
| ERNEST F SCHULTZ | Director | - | $20 | - | $20 |
“Conferences, Conventions, and Meetings $540”
“Insurance $9284”
“REINSURANCE CEDED $70641”
“NET LOSS CLAIMS $28894”
“LICENSES $16919”
“Dues and subscriptions $6510”
“Bank service charges $979”
“UNDEPOSITED FUNDS - Beginning $0 UNDEPOSITED FUNDS - Ending $323”
“Accounts Payable and Accrued Expenses - Beginning $14408 Accounts Payable and Accrued Expenses - Ending $19883”
“Deferred Revenue - Beginning $32193 Deferred Revenue - Ending $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHRISTINA H KOCHSMEIER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2082893901 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 209 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KENDRICK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83537 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 349390 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 298487 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -23862 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 349390 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 298810 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 180743 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4337 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 176406 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 302789 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 278927 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 302789 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 278927 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 7813 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 13 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 41490 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 38 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 75 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 2414 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 240 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 52 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 408 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 608 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 431 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 401 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 1448 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 38 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 13 | 6413 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHRISTINA H KOSCHSMEIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CRISTINA BALES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DALE A BARGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DENNIS D BURGESS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CORNELIA M BURGESS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | PAMELA J STAMPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | LAWRENCE H WEMHOFF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | NORMA D WEMHOFF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | JUDY M WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | YVONNE J WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | ERNEST F SCHULTZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | KATHLEEN UPTMOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | KIM D WEMHOFF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 13 | DENEAN E SCHMIDT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 13 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 323 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 133767 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 549 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 62476 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 46601 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 19883 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 204605 |
| IRS990EZ/TotalRevenueAmt | 0 | 180743 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://www.npfcminsurance.com/ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Conferences, Conventions, and Meetings $540 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $9284 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | REINSURANCE CEDED $70641 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NET LOSS CLAIMS $28894 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | LICENSES $16919 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DUES AND SUBSCRIPTIONS $6510 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BANK SERVICE CHARGES $979 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UNDEPOSITED FUNDS - Beginning $0 UNDEPOSITED FUNDS - Ending $323 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Accounts Payable and Accrued Expenses - Beginning $14408 Accounts Payable and Accrued Expenses - Ending $19883 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Deferred Revenue - Beginning $32193 Deferred Revenue - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1003 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHRISTINA H KOSCHMEIER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NEZ PERCE FARMERS COUNTY MUTUAL FIRE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INSURANCE COMPANY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NEZP |
| ReturnHeader/Filer/EIN | 0 | 820191555 |
| ReturnHeader/Filer/PhoneNum | 0 | 2082893901 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 140 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KENDRICK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83537 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472785418 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LOHMAN ACCOUNTING PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1630 23RD AVE SUITE 101 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LEWISTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 83501 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2087432200 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREA M BRADEN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-03-31T17:34:32-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.