POWER OF ATTORNEY FOR SECTION 16 FILINGS

     Know all by these presents, that the undersigned hereby constitutes and
appoints each of Darcy Ray and Alison Larson as the undersigned's true and
lawful attorney-in-fact to:

     (1) execute for and on behalf of the undersigned, in the undersigned's
capacity as an officer, director and/or ten percent stockholder of Equitable
Financial Corp. (the "Company"), Form ID and Forms 3, 4 and 5 in accordance
with Section 16(a) of the Securities Exchange Act of 1934 and the rules
thereunder;

     (2) do and perform any and all acts for and on behalf of the undersigned
which may be necessary or desirable to complete and execute any such Form ID
or Form 3, 4 or 5, complete and execute any amendment or amendments thereto,
and timely file such form with the United States Securities and Exchange
Commission and any stock exchange or similar authority; and

     (3) take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be of benefit
to, in the best interest of, or legally required by, the undersigned, it
being understood that the documents executed by such attorney-in-fact on
behalf of the undersigned pursuant to this Power of Attorney shall be in
such form and shall contain such terms and conditions  as  such  attorney-in-
fact  may  approve  in  such attorney-in-fact's sole discretion.

     The undersigned hereby grants to each such attorney-in-fact full power
and authority to do and perform any and every act and thing whatsoever
requisite, necessary, or proper to be done in the exercise of any of the
rights and powers herein granted, as fully to all intents and purposes as the
undersigned might or could do if personally present, with full power of
substitution or revocation, hereby ratifying and confirming all that such
attorney-in-fact, or such attorney-in-fact's substitute or substitutes, shall
lawfully do or cause to be done by virtue of this power of attorney and the
rights and powers herein granted. The undersigned acknowledges that the
foregoing attorneys-in-fact, in serving in such capacity at the request of the
undersigned, are not assuming, nor is the Company assuming, any of the
undersigned's responsibilities to comply with Section 16 of the Securities
Exchange Act of 1934.

     In consideration of the attorneys-in-fact acting on the undersigned's
behalf pursuant to this Power of Attorney, the undersigned hereby agrees to
indemnify  and  hold  harmless  each  attorney-in-fact,  each  substitute
attorney-in-fact,  and each of their respective heirs, executors,  legal
representatives, successors, and assigns from and against the entirety of any
and all losses, claims, causes of action, damages, fines, defense costs,
amounts paid in settlement, liabilities, and expenses, including reasonable
attorneys' fees and expenses (collectively, "Losses"), relating to or arising
out of the exercise of this Power of Attorney by any such attorney-in-fact or
substitute attorney-in-fact, and will reimburse each such indemnified person
for all Losses a they are incurred by such indemnified person in connection
with any pending or threatened claim, action, suit, proceeding, or
investigation with which such indemnified person is or is threatened to be
made a party. The undersigned will not, however, be responsible for any
Losses that are finally determined by a court of competent jurisdiction
to have resulted solely from an attorney-in-fact's or substitute  attorney-
in-fact's bad faith or willful misconduct.

	This Power of Attorney shall remain in full force and effect until
the undersigned is no longer required to file Forms 3, 4 and 5 with respect
to the undersigned's holdings of and transactions in securities issued by
the Company, unless earlier revoked by the undersigned in a signed writing
delivered to the foregoing attorneys-in-fact.

	IN WITNESS WHEREOF, the undersigned has caused this Power of
Attorney to be executed as of this 25th day of June, 2015.

                                                   /s/ Vincent J. Dugan