﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-13T09:29:27-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>542186484</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ANDREW SIMMONS CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1618 20TH STREET</AddressLine1Txt>
        <CityNm>CENTRAL CITY</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>688262002</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810551354</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RIVER RAT ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RIVE</BusinessNameControlTxt>
      <PhoneNum>3083795914</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 33</AddressLine1Txt>
        <CityNm>CENTRAL CITY</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68826</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAKE BROWN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2025-02-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KARRIE SIMMONS CPA</PreparerPersonNm>
      <PTIN>P01039881</PTIN>
      <PhoneNum>3089462710</PhoneNum>
      <PreparationDt>2025-02-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>75723</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>26978</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>33014</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>2555</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>1134</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>1134</GainOrLossFromSaleOfAssetsAmt>
      <GrossSalesOfInventoryAmt>12042</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7797</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>4245</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>67926</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>35972</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4305</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3397</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>6442</OtherExpensesTotalAmt>
      <TotalExpensesAmt>50116</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17810</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>156498</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>5668</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>179976</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>141089</BOYAmt>
        <EOYAmt>169588</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>15409</BOYAmt>
        <EOYAmt>10388</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>156498</BOYAmt>
        <EOYAmt>179976</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>156498</BOYAmt>
        <EOYAmt>179976</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MAINTAIN &amp; CLEAN AREAS ALONG THE PLATTE RIVER IN MERRICK COUNTY AND ADJACENT LOCALITY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTAIN &amp; CLEAN AREAS ALONG THE PLATTE RIVER IN MERRICK COUNTY AND ADJACENT LOCALITY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTAIN &amp; CLEAN AREAS ALONG THE PLATTE RIVER IN MERRICK COUNTY AND ADJACENT LOCALITY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CYNTHIA KUNZE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE BROWN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE HAWTHORNE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JESSICA BRANDENBURG</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 33</AddressLine1Txt>
          <CityNm>CENTRAL CITY</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68826</ZIPCd>
        </USAddress>
        <PhoneNum>3083795914</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ANNUAL MEETING 845 INSURANCE 575 NON-INVESTMENT DEPRECIATION 5,022 TOTAL 6,442</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN ON INVESTMENTS 5,668</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>46,094 46,094 LESS ACCUMULATED DEPRECIATION 30,685 35,706 TOTAL 15,409 10,388</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>MAINTAIN &amp; CLEAN AREAS ALONG THE PLATTE RIVER IN MERRICK COUNTY AND ADJACENT LOCALITY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>MAINTAIN &amp; CLEAN AREAS ALONG THE PLATTE RIVER IN MERRICK COUNTY AND ADJACENT LOCALITY</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>