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    <Timestamp>2013-01-08T21:51:15-06:00</Timestamp>
    <TaxPeriodEndDate>2012-09-30</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>RB Financial Services Inc</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <City>Batesville</City>
        <State>MS</State>
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      <Name>
        <BusinessNameLine1>INDEPENDENCE WATER ASSOCIATION INC</BusinessNameLine1>
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        <AddressLine1>1247 BENSON ROAD</AddressLine1>
        <City>COURTLAND</City>
        <State>MS</State>
        <ZIPCode>38620</ZIPCode>
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      <DateSigned>2013-01-08</DateSigned>
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      <Name>Raymond Belk</Name>
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      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
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      <WhistleblowerPolicy>true</WhistleblowerPolicy>
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          <State>MS</State>
          <ZIPCode>38606</ZIPCode>
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      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
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      <ProgramServiceRevenue>
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        <ProgramServices>4157</ProgramServices>
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        <ProgramServices>37226</ProgramServices>
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      <OtherExpenses>
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        <ProgramServices>28810</ProgramServices>
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      <GeneralExplanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
        <Identifier>06. CEO, executive director, top management comp (Part VI, line 15a)</Identifier>
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