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    <ReturnTs>2026-04-04T09:17:18-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472785418</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LOHMAN ACCOUNTING PLLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1630 23RD AVE SUITE 101</AddressLine1Txt>
        <CityNm>LEWISTON</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83501</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <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>2026-04-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANDREA M BRADEN CPA</PreparerPersonNm>
      <PTIN>P01336731</PTIN>
      <PhoneNum>2087432200</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</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>25890</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>9667</MembershipDuesAmt>
      <InvestmentIncomeAmt>3203</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <OtherRevenueTotalAmt>13020</OtherRevenueTotalAmt>
      <TotalRevenueAmt>25890</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>51090</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>4195</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>42629</OtherExpensesTotalAmt>
      <TotalExpensesAmt>97914</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-72024</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>278927</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>206903</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>298487</BOYAmt>
        <EOYAmt>206580</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>323</BOYAmt>
        <EOYAmt>323</EOYAmt>
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        <BOYAmt>298810</BOYAmt>
        <EOYAmt>206903</EOYAmt>
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        <BOYAmt>19883</BOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>278927</BOYAmt>
        <EOYAmt>206903</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 NO NEW INSURANCE POLICIES FOR ITS MEMBERS. THERE WERE NO NET LOSS CLAIMS DURING THE YEAR. AT YEAR END, THE ORGANIZATION HAD NO POLICIES IN FORCE TO BENEFIT ITS MEMBERS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>CHRISTINA H KOSCHSMEIER</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>38700</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRISTINA BALES</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>276</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE A BARGER</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>151</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS D BURGESS</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1313</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORNELIA M BURGESS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>367</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDY M WHITE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>267</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YVONNE J WHITE</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>240</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERNEST F SCHULTZ</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>58</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM D WEMHOFF</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>58</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENEAN E SCHMIDT</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>1599</CompensationAmt>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
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        <PersonNm>CHRISTINA H KOCHSMEIER</PersonNm>
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          <CityNm>KENDRICK</CityNm>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <OperateHospitalInd>false</OperateHospitalInd>
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        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>RETURNED CHECK $13020</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $299</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $6500</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>REINSURANCE CEDED $26000</ExplanationTxt>
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        <ExplanationTxt>LICENSES $2208</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK SERVICE CHARGES $344</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
        <ExplanationTxt>UNDEPOSITED FUNDS - Beginning $323 UNDEPOSITED FUNDS - Ending $323</ExplanationTxt>
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