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    <ReturnTs>2025-03-31T17:34:32-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472785418</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LOHMAN ACCOUNTING PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1630 23RD AVE SUITE 101</AddressLine1Txt>
        <CityNm>LEWISTON</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83501</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>820191555</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEZ PERCE FARMERS COUNTY MUTUAL FIRE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INSURANCE COMPANY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEZP</BusinessNameControlTxt>
      <PhoneNum>2082893901</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 140</AddressLine1Txt>
        <CityNm>KENDRICK</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83537</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRISTINA H KOSCHMEIER</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-03-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANDREA M BRADEN CPA</PreparerPersonNm>
      <PTIN>P01336731</PTIN>
      <PhoneNum>2087432200</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://www.npfcminsurance.com/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="15">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>180743</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>176406</MembershipDuesAmt>
      <InvestmentIncomeAmt>4337</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>180743</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>62476</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>7813</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>549</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>133767</OtherExpensesTotalAmt>
      <TotalExpensesAmt>204605</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-23862</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>302789</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>278927</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>349390</BOYAmt>
        <EOYAmt>298487</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>323</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>349390</BOYAmt>
        <EOYAmt>298810</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>46601</BOYAmt>
        <EOYAmt>19883</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>302789</BOYAmt>
        <EOYAmt>278927</EOYAmt>
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      <PrimaryExemptPurposeTxt>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.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>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.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINA H KOSCHSMEIER</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>41490</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRISTINA BALES</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>38</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE A BARGER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>75</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS D BURGESS</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2414</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORNELIA M BURGESS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>240</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAMELA J STAMPER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>52</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAWRENCE H WEMHOFF</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>408</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NORMA D WEMHOFF</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>608</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDY M WHITE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>431</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YVONNE J WHITE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>401</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERNEST F SCHULTZ</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>20</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN UPTMOR</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1448</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM D WEMHOFF</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>38</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENEAN E SCHMIDT</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>6413</CompensationAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
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      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
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      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>CHRISTINA H KOCHSMEIER</PersonNm>
        <USAddress>
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          <CityNm>KENDRICK</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83537</ZIPCd>
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        <PhoneNum>2082893901</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $540</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $9284</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>REINSURANCE CEDED $70641</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>NET LOSS CLAIMS $28894</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES $16919</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES AND SUBSCRIPTIONS $6510</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK SERVICE CHARGES $979</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
        <ExplanationTxt>UNDEPOSITED FUNDS - Beginning $0 UNDEPOSITED FUNDS - Ending $323</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $14408 Accounts Payable and Accrued Expenses - Ending $19883</ExplanationTxt>
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        <ExplanationTxt>Deferred Revenue - Beginning $32193 Deferred Revenue - Ending $0</ExplanationTxt>
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