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    <Timestamp>2013-08-14T14:24:08-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
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        <BusinessNameLine1>T E LOTT &amp; COMPANY CPA'S</BusinessNameLine1>
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      <Name>KRISTY A TUNNELL CPA</Name>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>CLAYTON MCHANN (A DIRECTOR) IS THE UNCLE OF RICHARD MCHANN (BOARD PRESIDENT).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THERE ARE NO STOCKHOLDERS. THERE ARE ONLY MEMBERS. THESE MEMBERS CONSIST OF THE PERSONS THAT OBTAIN WATER FROM THE ASSOCIATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>REVIEWED BY BOARD MEMBERS BEFORE FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC</Identifier>
        <ReturnReference>FORM 990, PART VII</ReturnReference>
        <Explanation>RICHARD MCHANN - 3128 SILVER RIDGE RD., STARKVILLE, MS 39759. BRYANT MATTISON - 6045 HWY 12 W, STURGIS, MS 39769. BENNET GEORGE - 423 MONTFORT RD., STARKVILLE, MS 39759. JEFF ECHOLS - 1817 WILSON RD., STARKVILLE, MS 39759. ROY SANDERS - 1604 PELLUM RD., STARKVILLE, MS 39759. CLAYTON MCHANN - 3233 SILVER RIDGE RD, STARKVILLE, MS 39759.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>NO CHANGE FROM PRIOR YEARS. THE BOARD APPROVES ANNUALLY.</Explanation>
      </GeneralExplanation>
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