Gunder Matheson was born in Norway Aug. 28, 1838. He came to the United States in 1857. He worked in Michigan before moving to Dickinson County, Iowa, in 1859. There he built a log cabin on the Little Sioux River where he and his brother Omund resided until his enlistment into the Sioux City Cavalry in 1861. They worked the land in order to qualify for homestead privileges. Omund continued farming while Gunder served in the Sioux City Cavalry.

Upon discharge in1864, he returned to his claim to continue farming. He married Anna Larson in 1866 and they reared 1 boy, Dan [Nels Daniel], and 2 girls, Anna Serena and Tilda Marie.

He was instrumental in organizing and building of the Little Sioux Lutheran Church located in Okoboji Township, Dickinson County, Iowa. He was a township director as well as a stockholder and director of the First National bank of Milford, Iowa.

Gunder accumulated a number of acres of farmland before retiring to Milford, Iowa in early 1900s. He died May 5, 1926 at the age of 87 and is buried at the Little Sioux Cemetery, Dickinson Co, IA.