TY 2025 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) LARRY SUENNEN......................................................................
Vice President

4.00
.................
0.00

(2) JOSEPH ALEXANDER......................................................................
President

4.00
.................
0.00

(3) JERRY VAN HOUTEN......................................................................
Treasurer

10.00
.................
0.00

(4) HEATHER MUNSON......................................................................
Secretary

2.00
.................
0.00

(5) AL NEUMAN......................................................................
Director

2.00
.................
0.00

(6) WAYNE ROLLER......................................................................
Director

4.00
.................
0.00

(7) RAYMOND LANGNESS......................................................................
Director

4.00
.................
0.00

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

Willow River Rod & Gun Club

Employer identification number

39-1356595

Return Reference	Explanation
Form 990, Part VI, Section A, Line 6	The Club is composed of members who pay annual dues.
Form 990, Part VI, Section A, Line 7a	Members elect the 7 Directors. Directors serve three year terms.
Form 990, Part VI, Section A, Line 7b	Decisions are made at monthly meetings and voted on by all members present.
Form 990, Part VI, Section A, Line 8b	No such committees exist
Form 990, Part VI, Section B, Line 11b	Preliminary forms are mailed to each director for review.
Form 990, Part VI, Section C, Line 19	Club documents are available on the Website at www.willowriver.org
Form 990, Part XI, Line 9	= -$16987
Depreciation Policy Go-Forward Election (Part IX, Line 22)	Willow River Rod & Gun Club Inc. has historically maintained fixed assets on its balance sheet but did not record annual depreciation expense during the approximate period 2015 through 2024. The accumulated depreciation balance of $48,542 reflected on the beginning of year balance sheet represents depreciation recorded through approximately 2014 on the clubhouse addition placed in service in 2004. Beginning with the tax year ended December 31, 2025, the organization is resuming the recording of straight-line depreciation on all depreciable fixed assets on a go-forward basis. No catch-up adjustment for prior years has been recorded. The organization's depreciation policy uses the straight-line method over the following estimated useful lives: buildings and structural additions 39 years; land improvements 15 years; machinery and equipment 7 years; furniture and fixtures 7 years. Depreciation expense of $3,372 is reported on Part IX, Line 22 for the year ended December 31, 2025, consisting of $3,175 on the clubhouse addition (cost $123,842, in service 2004) and $197 on new pistol range land improvements (cost $35,540, placed in service December 1, 2025).
Part III. Other Program Service Accomplishments	School Age Trap Program. About 50 students participated each week in 2025 over a 12 week span.
Part XI. Line 9 Other Changes in Net Assets	Part XI, Line 9 reflects a decrease of $16,987 representing the removal of fully depreciated fixed assets that had been carried on the balance sheet at gross cost without corresponding accumulated depreciation recorded against them. The assets consist of furniture and fixtures placed in service in 2008 ($1,805) and machinery and equipment placed in service in 2010 ($15,182), both fully depreciated under a 7-year straight-line life by 2015 and 2017, respectively. The adjustment eliminates the resulting overstatement of net assets and is reflected as an other decrease on Part XI, Line 9.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	25022934
Software Version:	2025v4.1

1	Briefly describe the organization’s mission or most significant activities: PROVIDE A VENUE FOR SPORTSMEN AND CONSERVATIONISTS
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2025 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	65
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	71,152	69,389
9	Program service revenue (Part VIII, line 2g) .........	20,603	20,658
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	11,235	13,711
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	102,990	103,758
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	300	1,914
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	33,622	40,768
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	33,922	42,682
19	Revenue less expenses. Subtract line 18 from line 12.......	69,068	61,076
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	549,508	593,699
21	Total liabilities (Part X, line 26).............		1
22	Net assets or fund balances. Subtract line 21 from line 20.....	549,508	593,698

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	Winter Indoor Archery League for members. 96 members participated each week in 2025 over a 12 week span.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	Summer Outdoor Archery League for members. 96 members participated each week in 2025 over a 13 week span.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	Summer Trap Shooting League for members. 78 members participated each week in 2025 over a 19 week span.

	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	See Schedule O, Statement 1

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	67,720
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	1,669

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		69,389

		Business Code
2a	ARCHERY LEAGUES	713990	2,818	2,818
b	RIMFIRE LEAGUE	713990	345	345
c	TRAP LEAGUE	713990	17,495	17,495
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		20,658

3 Investment income (including dividends, interest, and othersimilar amounts) ......			13,711	13,711
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......			0
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			0

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			103,758	34,369

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	300
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	1,614
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	0
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	36
13	Office expenses .......	828
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	12,290
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	3,372
23	Insurance ...	8,643
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Supplies-Archery	3,686
b	Supplies-Trap	3,150
c	Supplies-used Recobs Clays	2,729
d	Property Taxes	2,121
e	All other expenses	3,913
25	Total functional expenses. Add lines 1 through 24e	42,682	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			60,961	1	3,959
2	Savings and temporary cash investments .........			306,260	2	367,711
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............				4	0
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7	0
8	Inventories for sale or use ............				8	0
9	Prepaid expenses and deferred charges ......				9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	266,369
b	Less: accumulated depreciation	10b	68,901	182,287	10c	197,468
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........				15	24,561
16	Total assets. Add lines 1 through 15 (must equal line 33)...			549,508	16	593,699

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25	1
26	Total liabilities. Add lines 17 through 25..	0	26	1

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...	182,287	30	222,029
31	Retained earnings, endowment, accumulated income, or other funds	367,221	31	371,669
32	Total net assets or fund balances ...........	549,508	32	593,698
33	Total liabilities and net assets/fund balances ........	549,508	33	593,699

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	90,000		90,000
b	Buildings ....	123,842	51,717	72,125
c	Leasehold improvements	35,540	197	35,343
d	Equipment ....	15,182	15,182
e	Other .....	1,805	1,805
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				197,468

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Rounding	1








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	1
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII