Exhibit 31
SECTION 302 CERTIFICATION
I, Edward F. Seserko, certify that:
1. I have reviewed this Form 10-QSB of Eureka Financial Corp.;
2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period
covered by this report;
3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows
of the small business issuer as of, and for, the periods presented in
this report;
4. The small business issuer's other certifying officer and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rule 13a-15(e)) for the small
business issuer and have:
(a) Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under
our supervision, to ensure that material information
relating to the small business issuer, including its
consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in
which this report is being prepared; and
(b) Evaluated the effectiveness of the small business issuer 's
disclosure controls and procedures and presented in this
report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation.
(c) Disclosed in this report any change in the registrant's
internal control over financial reporting (as defined in
Exchange Act Rules 13a-15(f)) that occurred during the
registrant's most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and
5. The small business issuer 's other certifying officer and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f)), to
the small business issuer 's auditors and the audit committee of the
small business issuer 's board of directors (or persons performing the
equivalent functions):
(a) All significant deficiencies and material weaknesses in the
design or the operation of internal control over financial
reporting which are reasonably likely to adversely affect the
small business issuer 's ability to record, process, summarize
and report financial information; and
(b) Any fraud, whether or not material, that involves management or
other employees who have a significant role in the small business
issuer 's internal control over financial reporting.
Date: May 17, 2004 /s/Edward F. Seserko
-------------------------------------
Edward F. Seserko
President and Chief Executive Officer
Exhibit 31
SECTION 302 CERTIFICATION
I, Gary B. Pepper, certify that:
1 I have reviewed this Form 10-QSB of Eureka Financial Corp.;
2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period
covered by this report;
3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows
of the small business issuer as of, and for, the periods presented in
this report;
4. The small business issuer's other certifying officer and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rule 13a-15(e)) for the small
business issuer and have:
(a) Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under
our supervision, to ensure that material information relating
to the small business issuer, including its consolidated
subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report
is being prepared;
(b) Evaluated the effectiveness of the small business issuer 's
disclosure controls and procedures and presented in this
report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and
(c) Disclosed in this report any change in the registrant's
internal control over financial reporting (as defined in
Exchange Act Rules 13a-15(f)) that occurred during the
registrant's most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and
5. The small business issuer 's other certifying officer and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f)), to
the small business issuer 's auditors and the audit committee of the
small business issuer 's board of directors (or persons performing the
equivalent functions):
(a) All significant deficiencies and material weaknesses in the
design or the operation of internal control over financial
reporting which are reasonably likely to adversely affect the
small business issuer 's ability to record, process, summarize
and report financial information; and
(b) Any fraud, whether or not material, that involves management
or other employees who have a significant role in the small
business issuer 's internal control over financial reporting.
Date: May 17, 2004 /s/Gary B. Pepper
----------------------------------------------------
Gary B. Pepper
Executive Vice President and Chief Financial Officer