Nonprofit · EIN 82-0191555
NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO
Tax-exempt · WILMINGTON, DE 19803
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $25,890 | $97,914 | -$72,024 | $206,903 | – | $206,903 |
| December 31, 2024 | 990-EZ | $180,743 | $204,605 | -$23,862 | $298,810 | $19,883 | $278,927 |
| December 31, 2023 | 990-EZ | $154,807 | $143,490 | $11,317 | $349,390 | $46,601 | $302,789 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $9,667
- Investment income
- $3,203
- Other revenue
- $13,020
Expenses
- Compensation of officers, directors and key employees
- $43,029
- Salaries, compensation and benefits (total)
- $51,090
- Occupancy
- $4,195
- Other expenses
- $42,629
Balance sheet and other
- Total assets, start of year
- $298,810
- Total assets, end of year
- $206,903
- Total liabilities, end of year
- –
- Net assets, end of year
- $206,903
- Cash, savings and investments
- $206,580
- Gross receipts
- $25,890
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINA H KOSCHSMEIER | Treasurer | 30 | $38,700 |
| DENEAN E SCHMIDT | Director | 6 | $1,599 |
| DENNIS D BURGESS | President | 4 | $1,313 |
| CORNELIA M BURGESS | Director | 0.25 | $367 |
| CRISTINA BALES | Director | 0.25 | $276 |
| JUDY M WHITE | Director | 0.25 | $267 |
| YVONNE J WHITE | Director | 0.25 | $240 |
| DALE A BARGER | Vice President | 0.25 | $151 |
| ERNEST F SCHULTZ | Director | 0.25 | $58 |
| KIM D WEMHOFF | Director | 0.25 | $58 |
990-EZ for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINA H KOSCHSMEIER | Treasurer | 30 | $41,490 |
| DENEAN E SCHMIDT | Director | 6 | $6,413 |
| DENNIS D BURGESS | President | 4 | $2,414 |
| KATHLEEN UPTMOR | Director | 0.25 | $1,448 |
| NORMA D WEMHOFF | Director | 0.25 | $608 |
| JUDY M WHITE | Director | 0.25 | $431 |
| LAWRENCE H WEMHOFF | Vice President | 5 | $408 |
| YVONNE J WHITE | Director | 0.25 | $401 |
| CORNELIA M BURGESS | Director | 0.25 | $240 |
| DALE A BARGER | Director | 0.25 | $75 |
| PAMELA J STAMPER | Director | 0.25 | $52 |
| CRISTINA BALES | Director | 0.25 | $38 |
| KIM D WEMHOFF | Director | 0.25 | $38 |
| ERNEST F SCHULTZ | Director | 0.25 | $20 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINA H KOSCHSMEIER | Treasurer | 30 | $38,801 |
| DENNIS D BURGESS | President | 4 | $2,463 |
| LAWRENCE H WEMHOFF | Vice President | 5 | $1,495 |
| YVONNE J WHITE | Director | 0.25 | $932 |
| JUDY M WHITE | Director | 0.25 | $609 |
| NORMA D WEMHOFF | Director | 0.25 | $598 |
| CRISTINA BALES | Director | 0.25 | $471 |
| CORNELIA M BURGESS | Director | 0.25 | $282 |
| KATHLEEN UPTMOR | Director | 0.25 | $272 |
| DALE A BARGER | Director | 0.25 | $134 |
| PAMELA J STAMPER | Director | 0.25 | $94 |
| DOUGLAS ASHBURN | Director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 1 RIGHTER PKWY STE 280, WILMINGTON, DE 19803-1555
- Signed the 990-EZ
- CHRISTINA H KOSCHMEIER, Treasurer
- Phone
- (208) 289-3901
- Return prepared by
- LOHMAN ACCOUNTING PLLC
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 accomplishments
- 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.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-0191555
- Tax-exempt status
- 501(c)(15): Mutual insurance company
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y23)
- Assets (IRS master file)
- $206,903
- Income (IRS master file)
- $25,890
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $25,890 | $97,914 | $206,903 | XML |
| 990-EZ | December 2024 | $180,743 | $204,605 | $298,810 | XML |
| 990-EZ | December 2023 | $154,807 | $143,490 | $349,390 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-0191555).
Questions about NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO
- What is the EIN of NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO?
- The employer identification number (EIN) of NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO is 82-0191555.
- Is NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(15) since 1945.
- Are donations to NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 10 received compensation from the organization, the highest $38,700 (CHRISTINA H KOSCHSMEIER, Treasurer).
- How much revenue does NEZ PERCE FARMERS COUNTY MUTUAL FIRE INS CO have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $25,890, expenses of $97,914 and total assets of $206,903 at year end.
Other nonprofits in WILMINGTON
- SYNGENTA CORP VOLUNTARY EMPLOYEES BENEFICIARY TR FOR RETIREE WELFARE EIN 77-6233535 · last filed 990 for 2024
- ASTRA ZENECA VEBA TR AGREEMENT FOR RETIREE HEALTH BENEFITS EIN 61-6287564 · last filed 990 for 2024
- HILLSIDE MEMORIAL PARK ENDOWMENT CARE TR EIN 82-6643982 · last filed 990 for 2025
- RAILS FOUNDATION EIN 88-2382127 · last filed 990 for 2025
- SONS OF ITALY IN AMERICA EIN 51-0066699 · last filed 990 for 2024
- PAUL MELLON HEALTH CARE PLAN TRUST EIN 52-1957034 · last filed 990 for 2025
- MOUNT ZION CEMETERY ASSOCIATION EIN 47-3857383 · last filed 990-N for 2023
- NYPAY INC EIN 45-4252905 · last filed 990-N for 2025
All nonprofits in WILMINGTON · Delaware · Mutual and membership benefit