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Polk & Butler Mutual Insurance Company

  • Osceola, NE
  • Tax-exempt since April 1923
  • EIN: 47-0272550

Organization summary

Type of Nonprofit

Designated as a Mutual insurance companies or associations which provide insurance to members substantially at cost.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$949k (2024)

Expenses
$977k (2024)

Total Assets
$1.02M (2024)

Total Liabilities
$33.9k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$949,374
Expenses
$977,479
Net Income
-$28,105
Net Assets
$984,955
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $911,279
96.0%
Investment Income $33,595
3.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,500
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $114,847
11.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,018,838
Total Liabilities $33,883
Net Assets $984,955
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $101,484 $0 $0
Mike Crook (Director) $13,363 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Dean Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$641,011
Expenses
$570,151
Net Income
$70,860
Net Assets
$1,013,060
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $625,110
97.5%
Investment Income $12,301
1.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,600
0.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $109,224
19.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,063,587
Total Liabilities $50,527
Net Assets $1,013,060
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $88,760 $0 $0
Mike Crook (Director) $20,464 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Dean Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$697,728
Expenses
$697,588
Net Income
$140
Net Assets
$942,200
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $683,714
98.0%
Investment Income $10,414
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,600
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $100,381
14.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $962,835
Total Liabilities $20,635
Net Assets $942,200
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $72,848 $0 $0
Mike Crook (Director) $27,533 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Dean Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$493,578
Expenses
$551,631
Net Income
-$58,053
Net Assets
$942,061
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $478,190
96.9%
Investment Income $11,788
2.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,600
0.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $91,674
16.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,028,868
Total Liabilities $86,807
Net Assets $942,061
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $66,873 $0 $0
Mike Crook (Director) $24,801 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Dean Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 11, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$554,358
Expenses
$451,961
Net Income
$102,397
Net Assets
$1,000,112
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $537,142
96.9%
Investment Income $13,616
2.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,600
0.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $85,859
19.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,019,791
Total Liabilities $19,679
Net Assets $1,000,112
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $60,245 $0 $0
Mike Crook (Director) $25,614 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Dean Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 26, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$525,702
Expenses
$401,789
Net Income
$123,913
Net Assets
$897,715
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $512,121
97.4%
Investment Income $9,981
1.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,600
0.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $85,548
21.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $915,728
Total Liabilities $18,013
Net Assets $897,715
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $59,482 $0 $0
Mike Crook (Director) $26,066 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Larry Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on June 1, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$552,723
Expenses
$477,336
Net Income
$75,387
Net Assets
$773,802
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $539,761
97.7%
Investment Income $9,662
1.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,300
0.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $81,690
17.1%
Professional Fundraising Fees $0
Other Salaries and Wages $2,400
0.5%
Assets/Debt
Total Assets $811,241
Total Liabilities $37,439
Net Assets $773,802
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $55,472 $0 $0
Mike Crook (Director) $26,219 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Larry Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 14, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$460,558
Expenses
$366,694
Net Income
$93,864
Net Assets
$698,415
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $449,405
97.6%
Investment Income $8,353
1.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,800
0.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $77,065
21.0%
Professional Fundraising Fees $0
Other Salaries and Wages $9,600
2.6%
Assets/Debt
Total Assets $705,246
Total Liabilities $6,831
Net Assets $698,415
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $53,458 $0 $0
Mike Crook (Director) $23,607 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Larry Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 18, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$415,719
Expenses
$346,862
Net Income
$68,857
Net Assets
$604,551
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $404,702
97.3%
Investment Income $8,617
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,400
0.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $81,411
23.5%
Professional Fundraising Fees $0
Other Salaries and Wages $9,600
2.8%
Assets/Debt
Total Assets $610,768
Total Liabilities $6,217
Net Assets $604,551
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Treasurer) $53,879 $0 $0
Mike Crook (Director) $27,532 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Larry Heins (Director) $0 $0 $0
Roger Augustin (Director) $0 $0 $0
Dannie Steager (Vice President) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 12, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$394,577
Expenses
$443,484
Net Income
-$48,907
Net Assets
$535,694
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $384,607
97.5%
Investment Income $8,370
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,600
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $68,420
15.4%
Professional Fundraising Fees $0
Other Salaries and Wages $9,600
2.2%
Assets/Debt
Total Assets $541,492
Total Liabilities $5,798
Net Assets $535,694
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Tr) $44,162 $0 $0
Mike Crook (Director) $24,258 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Larry Heins (Director) $0 $0 $0
Walden Jones (Director) $0 $0 $0
Dannie Steager (Vice Preside) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 4, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$376,318
Expenses
$427,239
Net Income
-$50,921
Net Assets
$584,601
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $364,242
96.8%
Investment Income $3,876
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,200
2.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $59,262
13.9%
Professional Fundraising Fees $0
Other Salaries and Wages $9,600
2.2%
Assets/Debt
Total Assets $587,824
Total Liabilities $3,223
Net Assets $584,601
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Tr) $36,840 $0 $0
Mike Crook (Director) $22,422 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Larry Heins (Director) $0 $0 $0
Walden Jones (Director) $0 $0 $0
Dannie Steager (Vice Preside) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 11, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$450,252
Expenses
$326,237
Net Income
$124,015
Net Assets
$635,522
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $447,971
99.5%
Investment Income $2,281
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $48,109
14.7%
Professional Fundraising Fees $0
Other Salaries and Wages $25,938
8.0%
Assets/Debt
Total Assets $640,439
Total Liabilities $4,917
Net Assets $635,522
Compensation
Key Employees and Officers Compensation Related Other
Darin Sterup (Secretary/Tr) $25,684 $0 $0
Mike Crook (Vice Preside) $22,425 $0 $0
Lee Fozzard (President) $0 $0 $0
Curtis Ingalls (Director) $0 $0 $0
Scot Bauer (Director) $0 $0 $0
Larry Heins (Director) $0 $0 $0
Walden Jones (Director) $0 $0 $0
Dannie Steager (Director) $0 $0 $0
John Messing (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$387,444
Expenses
$299,274
Net Income
$88,170
Net Assets
$511,507
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $379,883
98.0%
Investment Income $7,561
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $63,207
21.1%
Professional Fundraising Fees $0
Other Salaries and Wages $6,063
2.0%
Assets/Debt
Total Assets $516,723
Total Liabilities $5,216
Net Assets $511,507

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$553,775
Expenses
$591,483
Net Income
-$37,708
Net Assets
$423,337
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $544,516
98.3%
Investment Income $9,259
1.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $63,308
10.7%
Professional Fundraising Fees $0
Other Salaries and Wages $5,363
0.9%
Assets/Debt
Total Assets $428,312
Total Liabilities $4,975
Net Assets $423,337

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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