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    <ReturnTs>2025-04-08T16:37:42-04:00</ReturnTs>
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        <BusinessNameLine1Txt>POLZIN TAX SERVICES</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1043 FOURTH AVE STE 7</AddressLine1Txt>
        <CityNm>Windom</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56101</ZIPCd>
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        <BusinessNameLine1Txt>MOUNTAIN LAKE AREA SPORTSMANS CLUB</BusinessNameLine1Txt>
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      <InCareOfNm>% RICH GISCH</InCareOfNm>
      <BusinessNameControlTxt>MOUN</BusinessNameControlTxt>
      <PhoneNum>5072202928</PhoneNum>
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        <AddressLine1Txt>PO BOX 134</AddressLine1Txt>
        <CityNm>MOUNTAIN LAKE</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56159</ZIPCd>
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      <PersonNm>RICH GISCH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5072202928</PhoneNum>
      <SignatureDt>2025-04-08</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>DEBORAH POLZIN</PreparerPersonNm>
      <PTIN>P01083124</PTIN>
      <PhoneNum>5078314193</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ProgramServiceRevenueAmt>865</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2200</MembershipDuesAmt>
      <InvestmentIncomeAmt>1578</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">85255</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>58095</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>27160</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>120</OtherRevenueTotalAmt>
      <TotalRevenueAmt>38223</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>300</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7977</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>703</PrintingPublicationsPostageAmt>
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      <OtherChangesInNetAssetsAmt>10674</OtherChangesInNetAssetsAmt>
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      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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        <EOYAmt>16049</EOYAmt>
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        <EOYAmt>90084</EOYAmt>
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        <EOYAmt>230571</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>230571</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>YOUTH INVOLVEMENT IN OUTDOOR FISHING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTION OF THE SPORT OF FISHING THROUGH CONTESTS &amp; AERATION OF LAKES TO PREVENT FISH DIE-OFF DURING WINTER MONTHS WHEN THE LAKES ARE FROZEN OVER. MEMBERS 162</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8032</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTION OF FIREARMS SAFETY AND GOOD SPORTSMANSHIP THROUGH TRAP SHOOTING &amp; FIREARMS SAFETY INSTRUCTIONS. IMPROVEMENT &amp; MAINTENANCE OF TRAP RANGE &amp; CLUB HOUSE. PARTICIPANTS 247</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>18742</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTION OF HUNTING &amp; OTHER OUTDOOR ACTIVITIES BY PURCHASING &amp; PLACEMENT OF PUBLIC ACCESS &amp; FISHING DOCKS, PURCHASES OF PUBLIC HUNTING LANDS, FISH &amp; GAME BIRD STOCKING</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>78214</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>104988</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON KRUSER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL OBANNON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICH GISCH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK PANKRATZ</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>RICH GISCH TREASURER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 134</AddressLine1Txt>
          <CityNm>MOUNTAIN LAKE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56159</ZIPCd>
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        <PhoneNum>5072202928</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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        <CurrentTaxYearMinus3YearsAmt>6289</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7281</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9365</CurrentTaxYearAmt>
        <TotalAmt>65970</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>25835</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6289</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7281</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9365</CurrentTaxYearAmt>
        <TotalAmt>65970</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>65970</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>156</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>91</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>72</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>324</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1578</CurrentTaxYearAmt>
        <TotalAmt>2221</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
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        <CurrentTaxYearMinus3YearsAmt>100130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88136</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>113473</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85375</CurrentTaxYearAmt>
        <TotalAmt>394034</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>462225</TotalSupportAmt>
      <PublicSupportCY170Pct>0.14270</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.14270</PublicSupportPY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Other income Part II line 10 or Part III line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>MOUNTAIN LAKE AREA SPORTSMANS CLUB HAS HELD GUN RAFFLES IN THE PAST AS FUND RAISERS. DONATIONS WERE ACCEPTED FROM THE GENERAL PUBLIC. THE FUND RAISER IS RELATED TO THE PROMOTION OF HUNTING AND GOOD SPORTSMANSHIP THROUGH PROGRAMS LIKE FIREARMS SAFETY CLASSES AND INSTRUCTIONS IN MINNESOTA HUNTING LAWS. THE RAFFLE IS OPEN TO THE GENERAL PUBLIC AND SO IS FULLY SUPPORTED BY THE GENERAL PUBLIC.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>10 Facts and Circumstances Test Part II line 17a or 17b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS OPEN TO THE PUBLIC AND ACCEPTS ALL YOUTHS AND ADULTS INTO THEIR MEMBERSHIP WHO ARE INTERESTED IN THE HUNTING, FISHING, AND TRAP SHOOTING PROGRAMS. SUCH PROGRAMS ARE OPEN TO THE INTERESTED PUBLIC. MEMBERSHIP IN THE ORGANIZATION IS NOT NECESSARY TO ATTEND OR PARTICIPATE IN SPONSORED EVENTS. MEMBERSHIP YEARLY DUES ARE MODEST AT $5 FOR YOUTHS, $15 FOR SINGLE ADULTS, $20 FOR A COUPLE AND $25 FOR FAMILY MEMBERSHIPS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
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        <GrossRevenueOtherGamingAmt>85255</GrossRevenueOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>49610</NonCashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>8485</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>85255</GrossRevenueTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>49610</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>8485</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>58095</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>27160</NetGamingIncomeSummaryAmt>
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      <StatesWhereGamingConductedCd>MN</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>RICHARD GISCH</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 134</AddressLine1Txt>
        <CityNm>MOUNTAIN LAKE</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56159</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountCONCESSIONS 120</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDONATIONS PAID OUT 20,119PROGRAM SERVICES EXPENSES 17,794</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountROUNDING AND TRANSPOSING ERRORS 10,674</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearTRAP THROWERS FOR TRAP SHOOTIN 13,533 13,533LAKE AERATORS POLES AND WIRING 12,192 12,192SOUTH TRAP HOUSING 5,500 5,500ELECTRIC WIRING 1,087 1,087ACCESS POLE, AERATOR LIGHTS 3,086 3,086CLUB HOUSE IMPROVEMENTS 5,633 5,633LAPTOP COMPUTER 398 399RANGE GUN SAFE, FIREARMS SAFET 2,693 2,693STEEL TARGETS 775 775STEEL STORAGE UNITS 10,583 10,583LIGHT POLES, LIGHTS 9,307 9,307PAT TRAP THROWER 9,780 9,780SHOT CAMS, TRAP STANDS, CAMERA 2,768 2,768PAT TRAP THROWER 0 9,676CONCRETE ENTRY &amp; TRAP PADS 3,072 3,072</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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