UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 10-QSB

                                   (Mark One)
             [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

                For the quarterly period ended December 31, 2003


             [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                                THE EXCHANGE ACT
                    For the transition period from        to
                                                   ------    ------

                        Commission file number: 000-50234


                             Eureka Financial Corp.
        -----------------------------------------------------------------
        (Exact Name of Small Business Issuer as Specified in Its Charter)


          United States                                   75-3098403
-------------------------------                ---------------------------------
(State or Other Jurisdiction of                (IRS Employer Identification No.)
Incorporation or Organization)

       3455 Forbes Avenue at McKee Place, Pittsburgh, Pennsylvania 15213
       -----------------------------------------------------------------
                    (Address of Principal Executive Offices)


Issuer's Telephone Number, Including Area Code:         (412) 681-8400
                                                        --------------


Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports),  and (2) has been
subject to such filing requirements for the past 90 days.

                        Yes    X          No
                              ---            ---

As of February 10, 2004,  there were issued and outstanding  1,226,538 shares of
the registrant's Common Stock.

Transitional Small Business Disclosure Format (check one):   Yes       No  X
                                                                 ---      ---

<PAGE>

                             EUREKA FINANCIAL CORP.
                                      INDEX


                                                                           Page
                                                                          Number
                                                                          ------

PART 1 - FINANCIAL INFORMATION

  Item 1.          Financial Statements

                   Consolidated Balance Sheet as of December 31, 2003
                   (Unaudited), and September 30, 2003                         3

                   Consolidated Statements of Income (Unaudited) for the
                   Three Months ended December 31, 2003 and 2002               4

                   Consolidated Statements of Cash Flows (Unaudited) for the
                   Three Months ended December 31, 2003 and 2002               5

                   Notes to Consolidated Financial Statement (Unaudited)     6-7

  Item 2.          Management's Discussion and Analysis of Financial
                   Condition and Results of Operations                      8-12

  Item 3.          Controls and Procedures                                    12

PART II - OTHER INFORMATION

  Item 1.          Legal Proceedings                                          13

  Item 2.          Changes in Securities and Use of Proceeds                  13

  Item 3.          Defaults Upon Senior Securities                            13

  Item 4.          Submission of Matters to a Vote of Security Holders        13

  Item 5.          Other Information                                          13

  Item 6.          Exhibits and Reports on Form 8-K                           13

Signatures

                                       2
<PAGE>

BALANCE SHEET
EUREKA FINANCIAL CORP.

<TABLE>
<CAPTION>

                                                                                   December 31,    September 30,
                                                                                       2003            2003
                                                                                   ------------    ------------
ASSETS                                                                              (Unaudited)
<S>                                                                              <C>             <C>
  Cash and due from banks                                                          $    670,616    $    496,589
  Interest-bearing deposits in banks                                                  4,998,249       8,340,784
  Securities available-for-sale                                                      11,999,588      11,877,487
  Securities held-to-maturity
    (Market values of $7,425,670 and
    $5,865,608 respectively)                                                          7,209,580       5,629,750
  Mortgage-backed securities, available-for-sale                                      1,074,888       1,364,782
  Federal Home Loan Bank stock, at cost                                                 301,400         332,600
  Loans receivable, net                                                              55,740,213      53,288,111
  Premises and equipment, net                                                         1,232,383       1,241,032
  Other assets                                                                          866,270         750,066
                                                                                   ------------    ------------
  Total Assets                                                                     $ 84,093,187    $ 83,321,201
                                                                                   ============    ============

LIABILITIES AND STOCKHOLDERS' EQUITY

  Liabilities
    Deposit accounts
        Non-interest bearing                                                       $  1,365,887    $  1,887,906
        Interest bearing                                                             60,788,308      59,952,093
                                                                                   ------------    ------------
          Total deposit accounts                                                     62,154,195      61,839,999

    Advances from borrowers for taxes & insurance                                       511,441         334,252
    Other liabilities                                                                 1,209,269       1,035,752
    FHLB advances                                                                     1,000,000       1,000,000
    Guarantee of employee stock ownership plan (ESOP) debt                               23,771          40,258
                                                                                   ------------    ------------
        Total liabilities                                                            64,898,676      64,250,261

  Stockholders' Equity
    Common Stock ($0.10 par value)
       4,000,000 shares  authorized,  1,377,810 shares issued,  1,226,538 shares
       outstanding as of December 31, 2003 and September 30, 2003,
       respectively                                                                     137,781         137,781
    Additional paid-in-capital                                                        6,283,368       6,234,226
    Retained earnings-substantially rstricted                                        13,190,670      13,213,697
    Unearned employee stock ownership plan
       (ESOP) shares                                                                    (23,771)        (40,258)
    Unearned compensation-restricted stock plan                                         (58,515)        (67,733)
    Accumulated other comprehensive income net of
       applicable income taxes of $660,648 and
       $623,686, respectively                                                         1,282,435       1,210,684
    Treasury stock (151,272 shares at cost)                                          (1,617,457)     (1,617,457)
                                                                                   ------------    ------------
        Total stockholders' equity                                                   19,194,511      19,070,940

Total Liabilities and Stockholders' Equity                                         $ 84,093,187    $ 83,321,201
                                                                                   ============    ============
</TABLE>
                                       3

<PAGE>

STATEMENTS OF INCOME
EUREKA FINANCIAL CORP.
                                                 Three Months Ended December 31,
                                                           (Unaudited)
                                                        2003         2002
                                                     ----------   ----------
Interest Income
    Loans                                            $  880,436   $  939,868
    Investment securities                               258,293      215,148
    Mortgage-backed securities                           20,309       38,877
                                                     ----------   ----------

    Total interest income                             1,159,038    1,193,893

Interest Expense
    Deposits                                            373,609      425,901
    FHLB advances                                        14,209       14,209
    Other                                                   406        1,937
                                                     ----------   ----------

    Total interest expense                              388,224      442,047
                                                     ----------   ----------

Net Interest Income                                     770,814      751,846

Provision for Loan Losses                                15,000            0
                                                     ----------   ----------

Net Interest Income after
  Provision for Loan Losses                             755,814      751,846

Other Income                                             36,911       31,792

Other Expenses
  Salaries and benefits                                 299,350      267,310
  Occupancy expense                                      51,284       49,294
  Computer expense                                       25,721       25,833
  Legal and accounting                                   32,147       43,632
  ESOP Contribution                                      46,163       36,700
  Other                                                  81,760       79,457
                                                     ----------   ----------

  Total other expenses                                  536,425      502,226
                                                     ----------   ----------

Income Before Income Taxes                              256,300      281,412

Provision for Income Taxes                               47,118       66,000
                                                     ----------   ----------

Net Income                                           $  209,182   $  215,412
                                                     ==========   ==========

Basic Earnings Per Share                             $     0.17   $     0.17
                                                     ==========   ==========
Diluted Earnings Per Share                           $     0.17   $     0.17
                                                     ==========   ==========

                                        4

<PAGE>

STATEMENTS OF CASH FLOWS
EUREKA FINANCIAL CORP.

<TABLE>
<CAPTION>
                                                                       Three Months Ended December 31,
                                                                               (Unaudited)
                                                                           2003           2002
                                                                        -----------    -----------
<S>                                                                   <C>            <C>
CASH FLOWS FROM OPERATING ACTIVITIES
Net income                                                              $   209,182    $   215,412
Adjustments to reconcile net cash from operating activities:
    Unearned ESOP shares                                                     65,629         49,079
    Compensation expense related to RSOP                                      9,218         19,281
    Depreciation                                                             26,478         26,907
    Provision for loan loss                                                  15,000              0
    Net accretion/amortization of discounts and premiums on
     mortgage-backed and investment securities                               (2,046)       (14,884)
    Unamortized loan fees and costs                                          (2,486)       (14,570)
Increase/(decrease) in cash due to changes in assets and liabilities:
    Other assets                                                           (116,204)        (9,646)
    Other liabilities                                                       136,554        106,652
                                                                        -----------    -----------
  Net Cash from Operating Activities                                        341,325        378,231

CASH FLOWS FROM INVESTING ACTIVITIES
  Proceeds from maturities and redemption of securities
   held-to-maturity                                                               0              0
  Proceeds from redemption of FHLB stock                                     31,200        144,700
  Purchase of securities held-to-maturity                                (1,580,012)      (750,000)
  Net increase in loans made to customers                                  (758,091)       (58,454)
  Net commercial leases (originated)/repaid                              (1,706,525)       213,590
  Net paydowns in mortgage-backed securities                                278,734        335,463
  Premises and equipment expenditures                                       (17,829)             0
                                                                        -----------    -----------
  Net Cash Used by Investing Activities                                  (3,752,523)      (114,701)

CASH FLOWS FROM FINANCING ACTIVITIES
  Net increase (decrease) in deposit accounts                               314,197     (1,892,941)
  Net increase in advances from borrowers for
   taxes and insurance                                                      177,189        202,412
  Repayment of ESOP loan                                                    (16,487)       (16,526)
  Reissuance of treasury stock                                                    0         14,781
  Payment of dividends                                                     (232,209)      (219,142)
                                                                        -----------    -----------
  Net Cash from Financing Activities                                        242,690     (1,911,416)
                                                                        -----------    -----------

Net Change in Cash and Cash Equivalents                                  (3,168,508)    (1,647,886)

Cash and Cash Equivalents at Beginning of Period                          8,837,373      8,648,435
                                                                        -----------    -----------

Cash and Cash Equivalents at End of Period                              $ 5,668,865    $ 7,000,549
                                                                        ===========    ===========

SUPPLEMENTAL CASH FLOW DISCLOSURE Cash paid during the period for:
      Interest on deposits and borrowings                               $   387,996    $   436,955
                                                                        ===========    ===========
      Income taxes                                                      $         0    $    55,265
                                                                        ===========    ===========
</TABLE>

                                       5

<PAGE>

                             EUREKA FINANCIAL CORP.
                     NOTES TO UNAUDITED FINANCIAL STATEMENTS

NOTE A -  BASIS OF PRESENTATION

The accompanying unaudited financial statements have been prepared in accordance
with the instructions to Form 10-QSB and, therefore,  do not necessarily include
all  information  that would be included in audited  financial  statements.  The
information  furnished  reflects  all  adjustments  which are, in the opinion of
management,  necessary for a fair presentation of the results of operations. All
such adjustments are of a normal recurring nature. The results of operations for
the three months ended December 31, 2003, are not necessarily  indicative of the
results  to be  expected  for the year  ended  September  30,  2004 or any other
interim period.  The interim financial  statements and the following  discussion
should  be read in  conjunction  with the  financial  statements  and  footnotes
thereto included in Eureka  Financial's  Corp. (the "Company")  Annual Report on
Form 10-KSB for the fiscal year ended September 30, 2003.

Prior  period   accounts  were   reclassified   to  conform  to  current  period
classifications.

NOTE B - COMPREHENSIVE INCOME

For the three months  ended  December  31, 2003 and 2002,  comprehensive  income
totaled $280,933 and $343,750, respectively.

NOTE C -AVAILABLE FOR SALE SECURITIES

The securities available for sale consisted of the following:

                                December 31, 2003
                                -----------------

                                        Gross        Gross
                         Amortized    Unrealized   Unrealized     Market
                            Cost        Gains        Losses       Value
                        ----------    ---------     --------    ----------

FHLMC preferred
 Stock                   8,584,339      128,911     (475,000)    8,238,250

FNMA preferred
 Stock                   1,500,000           --     (196,500)    1,303,500

FHLMC voting
 common Stock               41,266    2,416,572           --     2,457,838
                        ----------    ---------     --------    ----------

Totals:                 10,125,605    2,545,483     (671,500)   11,999,588
                        ==========    =========     ========    ==========

                                       6
<PAGE>




The mortgage-backed securities available for sale consisted of the following:

                                December 31, 2003
                                -----------------

                                        Gross        Gross
                         Amortized    Unrealized   Unrealized       Market
                            Cost        Gains        Losses         Value
                        ----------    ---------     --------      ----------

GNMA certificates            2,063          70           --           2,133

FHLMC certificates         152,311      13,617           --         165,928

FNMA certificates          851,414      55,413           --         906,827
                         ---------      ------      -------       ---------

 Totals:                 1,005,788      69,100           --       1,074,888
                         =========      ======      =======       =========


NOTE D - EARNINGS PER SHARE

Earnings per share are  computed by dividing net income by the weighted  average
number of common  shares and common  stock  equivalents  outstanding  during the
period.  Weighted  average shares  outstanding for the three month periods ended
December 31, 2003, and 2002,  were 1,222,763 and  1,223,663,  respectively.  For
these periods, such shares do not include 2,378 and 14,527 shares, respectively,
of Bank Common Stock  purchased and held by the Bank's  employee stock ownership
plan ("ESOP") that were unallocated  during those periods in accordance with SOP
93-6  "Employers  Accounting  for Employee Stock  Ownership  Plans" and SFAS 128
"Earnings Per Share".

                                       7


<PAGE>

MANAGEMENT'S  DISCUSSION  AND  ANALYSIS OF  FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS

GENERAL

         The Private  Securities  Litigation  Reform Act of 1995  contains  safe
harbor  provisions  regarding  forward-looking  statements.  When  used  in this
discussion, the words "believes", "anticipates",  "contemplates", "expects", and
similar expressions are intended to identify  forward-looking  statements.  Such
statements  are  subject to certain  risks and  uncertainties  which could cause
actual  results to differ  materially  from  those  projected.  Those  risks and
uncertainties  include  changes in interest  rates,  risks  associated  with the
ability to control costs and expenses,  and general economic conditions.  Eureka
Financial  Corporation  undertakes no obligation to publicly release the results
of any  revisions  to  those  forward-looking  statements  which  may be made to
reflect  events  or  circumstances  after  the date  hereof  or to  reflect  the
occurrence of unanticipated events.

         Eureka Financial Corp. (the "Company") is in the mutual holding ("MHC")
form of  organization.  The Company has outstanding  1,226,538  shares of common
stock,  of which 496,299 are owned by public  stockholders  and the remainder of
which  are  held by the  mutual  holding  company.  The  Company's  business  is
conducted  primarily  through  its  wholly-owned  subsidiary,  Eureka Bank ("the
Bank").  All references to the Company refer collectively to the Company and the
Bank.

CHANGES IN FINANCIAL CONDITION

          At  December  31 2003,  the  Company's  assets  increased  $772,000 to
$84,093,000  from  $83,321,000  at  September  30,  2003.  At December 31, 2003,
interest-bearing  deposits in banks decreased by $3,343,000 and  mortgage-backed
securities  decreased  by  $290,000  from  the  comparable   classifications  at
September 30, 2003.  These decreases at December 31, 2003, were partially offset
by an increase of  $1,580,000  in  securities  held to maturity,  an increase of
$123,000 in securities available-for-sale and an increase of $2,452,000 in loans
receivable,  net since September 30, 2003, as interest-bearing deposits in banks
and loan payments were used to fund the investment portfolio and loan portfolio.

         At December 31, 2003, the Company's  total  liabilities  increased by a
total  of  $649,000  from  September  30,  2003.  This  increase  was  primarily
attributed to a $314,000 growth in deposit accounts,  an increase of $177,000 in
escrow  accounts  and an increase of  $173,000 in other  liabilities,  which was
partially offset by a $16,000 decrease in the ESOP debt.

         At  December  31,  2003,  stockholders'  equity  increased  $124,000 to
$19,195,000  from  $19,071,000 at September 30, 2003. The increase was primarily
reflected by an increase of $71,000 in accumulated other  comprehensive  income,
an increase of $49,000 in additional  paid in capital,  a decrease of $16,000 in
the  unearned  ESOP  shares and a decrease  of $9,000 in  unearned  compensation
related to the  restricted  stock plan.  These  increases in total  stockholders
equity were offset by a $23,000 decrease in retained  earnings.  The increase of
$71,000 in accumulated other comprehensive  income resulted from the fluctuation
in market value of the Bank's  investment in available for sale  securities  and
mortgage-backed  securities.  Because of interest rate  volatility,  accumulated
other comprehensive  income and stockholders'  equity could materially fluctuate
for each  interim  period  and  year-end  period.  See  Note C to the  financial
statements.

                                       8

<PAGE>

RESULTS OF OPERATIONS

Net Income.  Net income  decreased  slightly by $6,000 to $209,000 for the three
months ended December 31, 2003,  from $215,000 for the  comparable  2002 period.
Earnings per share  remained at $0.17.  The decrease in net income was primarily
attributable  to increases in other  expenses and the  provision for loan losses
partially  offset by an increase in net interest  income, a decrease in interest
expense and a decrease in the  provision  for income taxes over the  three-month
period.

Net Interest Income.  Net interest income increased  $19,000 to $771,000 for the
three months ended  December 31, 2003,  from  $752,000 for the  comparable  2002
period.  Higher net interest  income was primarily due to a decrease in interest
expense partially offset by a decrease in total interest income.

Interest Income.  Total interest income decreased  $35,000 to $1,159,000 for the
three months ended December 31, 2003 from  $1,194,000  for the  comparable  2002
period.  The decline in total interest  income was primarily due to a decline in
the average yield on interest-earning  assets even though the average balance on
interest-earning assets increased. See "Average Balance Sheets" on page 10.

Interest  Expense.  Total interest expense decreased $54,000 to $388,000 for the
three months ended  December 31, 2003,  from  $442,000 for the  comparable  2002
period.  The  decrease  in total  interest  expense was  primarily  related to a
reduction  in the  average  cost of funds  despite an  increase  in the  average
balance on deposits. See "Average Balance Sheets" on page 10.

Provision  for Loan Losses.  The  provision for loan losses for the three months
ended  December 31, 2003,  was $15,000  compared to $0 for the  comparable  2002
period. Management regularly performs an analysis to identify the inherent risks
of  loss  in  its  loan  portfolio.   This  analysis  includes   evaluations  of
concentrations  of credit,  past loss experience,  current economic  conditions,
amount and composition of the loan portfolio (including loans being specifically
monitored by management),  estimated fair value of underlying  collateral,  loan
commitments  outstanding,  delinquencies and other information available at such
time. However,  there is no assurance that further additions will not be made to
the allowance and that such losses will not exceed the estimated amounts.

Other Expense.  Total non-interest  expense increased by $34,000 to $536,000 for
the three months ended December 31, 2003,  from $502,000 for the comparable 2002
period.  ESOP  contribution  expense  increased  $9,000 to $46,000 for the three
months ended December 31, 2003,  from $37,000 for the comparable 2002 period due
to a higher market value of the stock.  Salaries and benefits  increased $32,000
to $299,000 for the three months ended December 31, 2003,  from $267,000 for the
comparable 2002 period,  due to  contributions  to the pension plan and expenses
related to normal  salary  increases  and  increased  expenses  associated  with
benefit plans.  Legal and accounting  expenses  decreased $12,000 to $32,000 for
the three months ended December 31, 2003,  from $44,000 for the comparable  2002
periods.  This decrease can be attributed primarily to the costs associated with
the  mid-tier  holding  company   reorganization  which  existed  in  the  prior
comparable 2002 period.

                                       9
<PAGE>

EUREKA FINANCIAL CORP.
AVERAGE BALANCE SHEETS
DECEMBER 31, 2003 AND 2002

<TABLE>
<CAPTION>
                                                                         For the Three Months Ended December 31,
                                                             ----------------------------------------------------------------
                                    At December 31, 2003                2003                              2002
                                  ------------------------  ----------------------------  -----------------------------------
                                                   Actual                        Average                             Average
                                        Actual     Yield/    Average             Yield/       Average                Yield/
                                        Balance     Cost     Balance  Interest    Cost        Balance   Interest      Cost
                                  -------------  ---------  --------- --------  --------  ------------  --------    ---------
                                                                (Dollars in thousands)
<S>                                   <C>         <C>      <C>         <C>       <C>        <C>           <C>        <C>
Interest-earning assets:
Loans receivable                        $55,740     6.31%    $54,816     $880      6.42%      $52,027       $940       7.23%
Investments securities                   25,584     4.36%     26,793      279      4.17%       24,621        254       4.13%
                                  --------------           -------------------            -----------------------
     Total interest-earning assets       81,324     5.70%     81,609    1,159      5.68%       76,648      1,194       6.23%
                                                                    ---------                        -----------
Non-interest earning assets               2,769                2,302                            2,069
                                  --------------           ----------                     ------------
        Total Assets                    $84,093              $83,911                          $78,717
                                  ==============           ==========                     ============
Interest-bearing liabilities:
  Interest-bearing deposits:
     NOW accounts                        $5,402     1.25%     $4,015       12      1.20%       $4,537         17       1.50%
     Passbook and club accts             18,745     1.77%     19,787       87      1.76%       17,655         94       2.13%
     IRA accounts                         2,738     4.07%      2,737       29      4.24%        2,375         29       4.88%
     Certificates of deposit             33,903     2.84%     33,915      245      2.89%       30,274        286       3.78%
     Other liabilities                    1,024     5.53%      1,034       15      5.80%        1,156         16       5.54%
                                  --------------           -------------------            -----------------------
        Total interest-bearing
          liabilities                    61,812     2.48%     61,488      388      2.52%       55,997        442       3.16%
                                                                     ---------                         ----------
Non-interest-bearing liabilities          3,087                3,270                            3,465
                                  --------------           ----------                     ------------
        Total Liabilities                64,899               64,758                           59,462
Retained earnings                        19,194               19,153                           19,255
                                  --------------           ----------                     ------------
        Total Liabilities and
           Retained Earnings            $84,093              $83,911                          $78,717
                                  ==============           ==========                     ============

Net interest income                                                      $771                              $752
                                                                   ==========                          =========
Interest rate spread                                                               3.16%                               3.07%
                                                                               ========                             =======
Net yield on interest-earning assets                                               3.78%                               3.92%
                                                                               ========                             =======
Ratio of average interest-earning assets to
          average interest-bearing liabilities                                   132.72%                             136.88%
                                                                               ========                             =======
</TABLE>

                                       10

<PAGE>

EUREKA FINANCIAL CORP.
RATE VOLUME ANALYSIS
DECEMBER 31, 2003 AND 2002


<TABLE>
<CAPTION>
                                              Three-Month Period Ended December 31,
                                                       2003 vs. 2002
                                                    Increase (Decrease)
                                                          Due to
                                             Volume       Rate   Rate/Volume     Total
                                             ------       ----   -----------     -----
                                                           (In thousands)
<S>                                          <C>       <C>         <C>         <C>
Interest Income:
Loans receivable                                50        (105)       (5)         (60)
Investment securities                           23           2         0           25
                                           -------------------------------------------
     Total interest-earning assets              73        (103)       (5)         (35)
                                           -------------------------------------------

Interest Expense:
NOW accounts                                    (2)         (3)        0           (5)
Passbook & club accounts                        11         (16)       (2)          (7)
Money market accounts                            5          (4)       (1)           0
Certificates of deposit                         34         (67)       (8)         (41)
Other liabilities                               (1)          0         0           (1)
                                           -------------------------------------------
     Total interest-bearing liabilities         47         (90)      (11)         (54)
                                           -------------------------------------------

Net change in interest income                   26         (13)        6           19
                                           ===========================================
</TABLE>


                                       11
<PAGE>

THE COMPANY EXCEEDED ALL OF ITS CAPITAL REQUIREMENTS AT DECEMBER 31, 2003.
THE COMPANY HAD THE  FOLLOWING CAPITAL RATIOS AT DECEMBER 31, 2003:

<TABLE>
<CAPTION>
                                                             For Capital            Categorized as
                                           Actual         Adequacy Purposes      "Well Capitalized"
                                           ------         -----------------      ------------------
                                     Amount     Ratio      Amount    Ratio       Amount       Ratio
                                     ------     -----      ------    -----       ------       -----
<S>                               <C>         <C>        <C>       <C>         <C>         <C>
As of December 31, 2003:
Total Capital
   (To risk weighted
     assets)                        $19,485     34.91%     $4,408    8.00%       $5,510      10.00%
Tier I Capital
   (To risk weighted
     assets)                        $17,901     32.49%     $2,204    4.00%       $3,306       6.00%

Tier I Capital
  (To total assets)                 $17,901     21.79%     $2,464    3.00%       $4,107       5.00%

Tangible Capital
   (To total assets)                $17,901     21.79%     $1,232    1.50%       $4,107       5.00%
</TABLE>



CONTROLS AND PROCEDURES
-----------------------

(a) Evaluation of disclosure controls and procedures.  Based on their evaluation
    ------------------------------------------------
of the  Company's  disclosure  controls  and  procedures  (as  defined  in  Rule
13a-15(e) under the Securities  Exchange Act of 1934 (the "Exchange Act")),  the
Company's  principal  executive  officer and  principal  financial  officer have
concluded that as of the end of the period  covered by this Quarterly  Report on
Form 10-QSB such disclosure controls and procedures are effective to ensure that
information  required to be disclosed by the Company in reports that it files or
submits under the Exchange Act is recorded,  processed,  summarized and reported
within the time periods  specified in Securities and Exchange  Commission  rules
and forms.

(b) Changes in internal controls.  During the quarter under report, there was no
    ----------------------------
change in the  Company's  internal  control over  financial  reporting  that has
materially affected, or is reasonable likely to materially affect, the Company's
internal control over financial reporting.

                                       12

<PAGE>

Part II           OTHER INFORMATION
-------           -----------------

Item 1.  Legal Proceedings

         From  time to  time,  the  Company  may be a  party  to  various  legal
         proceedings incident to its business.  At December 31, 2003, there were
         no legal  proceedings to which the Company was a party, or to which any
         of their  property was subject,  which were  expected by  management to
         result in a material loss.

Item 2.  Changes in Securities

         Not Applicable

Item 3.  Defaults Upon Senior Securities

         Not Applicable

Item 4.  Submission of Matters to a Vote of Security Holders

         Not Applicable

Item 5.  Other Information

         Not Applicable

Item 6.  Exhibits and Reports on Form 8-K

        (a)  Exhibits
               3(i)     Articles of Incorporation*
               3(ii)    Bylaws*
              10(ii)    Eureka Financial Corp. 1999 Stock Option Plan **
              10(ii)    Eureka Bank 1999 Restricted Stock Plan **
              31        Section 302 Certifications
              32        Section 906 Certification

              (1)  Reports on Form 8-K

                    (i)  A Form 8-K was filed on  November  4, 2003  pursuant to
                         items 7 and 12  announcing  earnings for the year ended
                         September 30, 2003.

--------------------------------------------------------------------------------

*    Incorporated  by  reference  to the  identically  numbered  Exhibit on Form
     8-K12G3 filed on April 1, 2003

**   Incorporated  by reference  from  Registration  Statement on Form S-8 filed
     June 24, 2003.

<PAGE>

                                   SIGNATURES


         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
the  registrant  has duly  caused  this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                  EUREKA FINANCIAL CORP.



Date:  February 10, 2004          By:   /s/Edward F. Seserko
                                        ----------------------------------
                                        Edward F. Seserko
                                        President and Chief Executive Officer




Date:  February 10, 2004          By:   /s/Gary B. Pepper
                                        ----------------------------------
                                        Gary B. Pepper
                                        Executive Vice President and Chief
                                        Financial Officer