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    <Timestamp>2013-03-24T18:55:58-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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      <PreparerFirmBusinessName>
        <BusinessNameLine1>RB Financial Services Inc</BusinessNameLine1>
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        <AddressLine1>101 Sweet Gum</AddressLine1>
        <City>Batesville</City>
        <State>MS</State>
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    <Filer>
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        <BusinessNameLine1>EUREKA WATER ASSOCIATION INC</BusinessNameLine1>
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        <AddressLine1>6790 EUREKA ROAD</AddressLine1>
        <City>COURTLAND</City>
        <State>MS</State>
        <ZIPCode>38620</ZIPCode>
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    <Officer>
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      <DateSigned>2013-03-24</DateSigned>
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    <Preparer>
      <Name>Raymond Belk</Name>
      <PTIN>P00241906</PTIN>
      <Phone>6625637154</Phone>
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      <SelfEmployed>X</SelfEmployed>
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    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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        <State>MS</State>
        <ZIPCode>38620</ZIPCode>
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      <WebSite>N/A</WebSite>
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      <StateLegalDomicile>MS</StateLegalDomicile>
      <ActivityOrMissionDescription>PROVIDE SAFE DRINKING TO OUR MEMBERS</ActivityOrMissionDescription>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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      <IndoorTanningServices>false</IndoorTanningServices>
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      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>true</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>true</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
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      <WhistleblowerPolicy>false</WhistleblowerPolicy>
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          <City>COURTLAND</City>
          <State>MS</State>
          <ZIPCode>38620</ZIPCode>
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        <NamePerson>ROBERT CHAPMAN</NamePerson>
        <Title>DIRECTOR</Title>
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        <NamePerson>JAMES MORRIS</NamePerson>
        <Title>SEC-TREAS</Title>
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        <NamePerson>MELVIN FERRELL</NamePerson>
        <Title>V PRESIDENT</Title>
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      <Form990PartVIISectionA>
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        <Title>PRESIDENT</Title>
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      <TotalCompGT150K>false</TotalCompGT150K>
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      <ProgramServiceRevenue>
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      <ProgramServiceRevenue>
        <Description>CONNECTIONS</Description>
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        <ExclusionAmount>0</ExclusionAmount>
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        <ProgramServices>16200</ProgramServices>
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        <ProgramServices>1567</ProgramServices>
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        <ProgramServices>3100</ProgramServices>
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        <ProgramServices>6860</ProgramServices>
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      <Travel>
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        <ProgramServices>2992</ProgramServices>
      </Travel>
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        <ProgramServices>24115</ProgramServices>
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        <ProgramServices>15831</ProgramServices>
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      <OtherExpenses>
        <Description>DUES AND MICELLANEOUS</Description>
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        <ProgramServices>3256</ProgramServices>
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        <EOY>2060</EOY>
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        <EOY>498827</EOY>
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        <EOY>619467</EOY>
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        <EOY>1132067</EOY>
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      <AccountantCompileOrReview>true</AccountantCompileOrReview>
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      <AuditCommittee>true</AuditCommittee>
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      <TotalBookValueOtherAssets>9481</TotalBookValueOtherAssets>
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        <Description>CUSTOMER METER DEPOSITS</Description>
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      <GeneralExplanation>
        <Identifier>O01</Identifier>
        <ReturnReference>Members or stockholder classes and rights Part VI line 6</ReturnReference>
        <Explanation>All members have the right to vote at any meeting.</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Member election for additional members Part VI line 7a</ReturnReference>
        <Explanation>Board of directors are elected from general membership at annual meeting.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O03</Identifier>
        <ReturnReference>Governing body decisions Part VI line 7b</ReturnReference>
        <Explanation>Officers and directors have authority to make ongoing decisions to operate water system efficiently.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O04</Identifier>
        <ReturnReference>Form 990 governing body review Part VI line 11</ReturnReference>
        <Explanation>OFFICERS AND DIRECTORS WILL REVIEW THE FORM 990 BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O05</Identifier>
        <ReturnReference>Conflict of interest policy compliance Part VI line 12c</ReturnReference>
        <Explanation>OFFICERS AND DIRECTORS MUST COMPLY WITH THE CONFLICT OF INTEREST POLICY. ANY OFFICER OR DIRECTOR WHO BECOMES AWARE OF ANY NON-COMPLIANCE MUST BRING IT TO THE ATTENTION OF THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O06</Identifier>
        <ReturnReference>CEO executive director top management comp Part VI line 15a</ReturnReference>
        <Explanation>ALL OFFICERS AND DIRECTORS ARE VOLUNTEERS AND DO NOT RECEIVE ANY PAY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O07</Identifier>
        <ReturnReference>Other officer or key employee compensation Part VI line 15b</ReturnReference>
        <Explanation>No one receives any pay. All time is volunteered.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O08</Identifier>
        <ReturnReference>Governing documents etc available to public Part VI line 19</ReturnReference>
        <Explanation>All meetings are open to the general membership.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O09</Identifier>
        <ReturnReference>Explanation of other changes in net assets or fund balances Part XI line 9</ReturnReference>
        <Explanation>ROUNDING IS $1 AND MEMBERSHIP FEES ARE $20</Explanation>
      </GeneralExplanation>
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